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Company Registration No. 10774054 (England and Wales)
FJA LANDSCAPES LTD Unaudited accounts for the year ended 31 May 2023
FJA LANDSCAPES LTD Unaudited accounts Contents
Page
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FJA LANDSCAPES LTD Company Information for the year ended 31 May 2023
Directors
Mrs Carli Jane Poole Simpson Mr Thomas Charles Simpson
Company Number
10774054 (England and Wales)
Registered Office
38 Sandford View Newton Abbot Devon TQ12 2TH
Accountants
Mrs Catherine Flannery, FMAAT, FCCA, BSc (Hons) South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL
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FJA LANDSCAPES LTD Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,323 
4,430 
Current assets
Inventories
1,000 
1,000 
Debtors
1,744 
- 
Cash at bank and in hand
2 
3,057 
2,746 
4,057 
Creditors: amounts falling due within one year
(4,400)
4,846 
Net current (liabilities)/assets
(1,654)
8,903 
Total assets less current liabilities
1,669 
13,333 
Creditors: amounts falling due after more than one year
(16,535)
(18,032)
Provisions for liabilities
Deferred tax
(475)
(651)
Net liabilities
(15,341)
(5,350)
Capital and reserves
Called up share capital
5 
5 
Profit and loss account
(15,346)
(5,355)
Shareholders' funds
(15,341)
(5,350)
For the year ending 31 May 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 directors acknowledge their 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 of Directors and authorised for issue on 4 February 2024 and were signed on its behalf by
Mr Thomas Charles Simpson Director Company Registration No. 10774054
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FJA LANDSCAPES LTD Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
FJA LANDSCAPES LTD is a private company, limited by shares, registered in England and Wales, registration number 10774054. The registered office is 38 Sandford View, Newton Abbot, Devon, TQ12 2TH.
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.
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% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
25% Reducing Balance
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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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FJA LANDSCAPES LTD Notes to the Accounts for the year ended 31 May 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
2,103 
5,649 
1,444 
9,196 
At 31 May 2023
2,103 
5,649 
1,444 
9,196 
Depreciation
At 1 June 2022
1,604 
2,471 
691 
4,766 
Charge for the year
125 
794 
188 
1,107 
At 31 May 2023
1,729 
3,265 
879 
5,873 
Net book value
At 31 May 2023
374 
2,384 
565 
3,323 
At 31 May 2022
499 
3,178 
753 
4,430 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,744 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
4,555 
4,755 
VAT
1,840 
1,215 
Obligations under finance leases and hire purchase contracts
1,568 
1,816 
Trade creditors
3,853 
1,888 
Taxes and social security
(30)
(1,291)
Other creditors
4,853 
4,864 
Loans from directors
(12,639)
(18,643)
Accruals
400 
550 
4,400 
(4,846)
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
14,464 
14,831 
Obligations under finance leases and hire purchase contracts
2,071 
3,201 
16,535 
18,032 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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