1 September 2022 false No description of principal activity Taxfiler 2023.12 6679482business:PrivateLimitedCompanyLtd2022-09-012023-08-31 66794822022-08-31 66794822022-09-012023-08-31 6679482business:AuditExemptWithAccountantsReport2022-09-012023-08-31 6679482business:FilletedAccounts2022-09-012023-08-31 66794822023-08-31 6679482business:Director12022-09-012023-08-31 6679482business:RegisteredOffice2022-09-012023-08-31 66794822022-08-31 6679482core:WithinOneYear2023-08-31 6679482core:WithinOneYear2022-08-31 6679482core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 6679482core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 6679482core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 6679482core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 6679482core:PreviouslyStatedAmount2023-08-31 6679482core:PreviouslyStatedAmount2022-08-31 6679482business:SmallEntities2022-09-012023-08-31 6679482countries:EnglandWales2022-09-012023-08-31 6679482core:PlantMachinery2022-09-012023-08-31 6679482core:MotorVehicles2022-09-012023-08-31 6679482core:ComputerEquipment2022-09-012023-08-31 6679482core:IntangibleAssetsOtherThanGoodwill2022-08-31 6679482core:IntangibleAssetsOtherThanGoodwill2023-08-31 6679482core:PlantMachinery2022-08-31 6679482core:MotorVehicles2022-08-31 6679482core:ComputerEquipment2022-08-31 6679482core:PlantMachinery2023-08-31 6679482core:MotorVehicles2023-08-31 6679482core:ComputerEquipment2023-08-31 66794822021-09-012022-08-31 iso4217:GBP xbrli:pure
Company Registration No. 6679482 (England and Wales)
Lawnscience (Bristol) Limited Unaudited accounts for the year ended 31 August 2023
Lawnscience (Bristol) Limited Unaudited accounts Contents
Page
- 2 -
Lawnscience (Bristol) Limited Company Information for the year ended 31 August 2023
Director
R E Pullin
Company Number
6679482 (England and Wales)
Registered Office
68 The Crescent Henleaze Bristol BS9 4RR United Kingdom
Accountants
Anthistle Craven Moreton House 31 High Street Buckingham Bucks MK18 1NU
- 3 -
Lawnscience (Bristol) Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,207 
6,217 
Current assets
Inventories
4,929 
2,634 
Debtors
4,065 
4,174 
Cash at bank and in hand
27,842 
29,574 
36,836 
36,382 
Creditors: amounts falling due within one year
(15,079)
(15,542)
Net current assets
21,757 
20,840 
Total assets less current liabilities
36,964 
27,057 
Provisions for liabilities
Deferred tax
(2,889)
(1,181)
Net assets
34,075 
25,876 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
34,074 
25,875 
Shareholders' funds
34,075 
25,876 
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 February 2024 and were signed on its behalf by
R E Pullin Director Company Registration No. 6679482
- 4 -
Lawnscience (Bristol) Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Lawnscience (Bristol) Limited is a private company, limited by shares, registered in England and Wales, registration number 6679482. The registered office is 68 The Crescent, Henleaze, Bristol, BS9 4RR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Franchise fees are being amortised evenly over their estimated useful life of 10 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Motor vehicles
20% on reducing balance
Computer equipment
25% on cost
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Lawnscience (Bristol) Limited Notes to the Accounts for the year ended 31 August 2023
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2022
11,120 
At 31 August 2023
11,120 
Amortisation
At 1 September 2022
11,120 
At 31 August 2023
11,120 
Net book value
At 31 August 2023
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
16,938 
9,295 
3,280 
29,513 
Additions
2,267 
12,290 
232 
14,789 
Disposals
(9,801)
(9,295)
(2,064)
(21,160)
At 31 August 2023
9,404 
12,290 
1,448 
23,142 
Depreciation
At 1 September 2022
14,762 
5,487 
3,047 
23,296 
Charge for the year
1,342 
205 
280 
1,827 
On disposals
(9,637)
(5,487)
(2,064)
(17,188)
At 31 August 2023
6,467 
205 
1,263 
7,935 
Net book value
At 31 August 2023
2,937 
12,085 
185 
15,207 
At 31 August 2022
2,176 
3,808 
233 
6,217 
- 6 -
Lawnscience (Bristol) Limited Notes to the Accounts for the year ended 31 August 2023
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
741 
820 
Accrued income and prepayments
350 
380 
Other debtors
2,974 
2,974 
4,065 
4,174 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
1,324 
- 
Taxes and social security
9,572 
11,058 
Other creditors
2,069 
1,943 
Loans from directors
24 
539 
Accruals
2,090 
2,002 
15,079 
15,542 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 7 -