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Registered Number: 08235226
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 September 2023

for

DHF LANDCARE LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 29,659    63,862 
29,659    63,862 
Current assets      
Stocks 44,050    5,440 
Debtors 11,329    25,459 
Cash at bank and in hand 4,462    (3,319)
59,841    27,580 
Creditors: amount falling due within one year (57,907)   (63,907)
Net current assets 1,934    (36,327)
 
Total assets less current liabilities 31,593    27,535 
Creditors: amount falling due after more than one year (19,886)   (42,814)
Net assets 11,707    (15,279)
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 11,706    (15,280)
Shareholder's funds 11,707    (15,279)
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 23 February 2024 and were signed on its behalf by:


-------------------------------
Mr M Tewkesbury
Director
-------------------------------
Mrs A Tewkesbury
Director
1
General Information
DHF Landcare Ltd is a private company, limited by shares, registered in England and Wales, registration number 08235226, registration address 12 Schoolfield Close, Gloucester, Whitminster, GL2 7PW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 20% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 5 (2022 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 October 2022 87,924    16,000    103,924 
Additions    
Disposals (31,000)     (31,000)
At 30 September 2023 56,924    16,000    72,924 
Depreciation
At 01 October 2022 33,662    6,400    40,062 
Charge for year 7,753    3,200    10,953 
On disposals (7,750)     (7,750)
At 30 September 2023 33,665    9,600    43,265 
Net book values
Closing balance as at 30 September 2023 23,259    6,400    29,659 
Opening balance as at 01 October 2022 54,262    9,600    63,862 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

2