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Registered Number: 04869224
England and Wales

 

 

 

BOWOOD LANDSCAPES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4   14,346 
  14,346 
Current assets      
Debtors 8,169    12,849 
Cash at bank and in hand 57,236    85,508 
65,405    98,357 
Creditors: amount falling due within one year (24,456)   (70,799)
Net current assets 40,949    27,558 
 
Total assets less current liabilities 40,949    41,904 
Creditors: amount falling due after more than one year   (13,950)
Provisions for liabilities   (2,261)
Net assets 40,949    25,693 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 40,948    25,692 
Shareholder's funds 40,949    25,693 
 


For the year ended 31 December 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 06 March 2024 and were signed on its behalf by:


-------------------------------
A Woodason
Director
-------------------------------
Mrs E Woodason
Director
1
General Information
Bowood Landscapes Ltd is a private company, limited by shares, registered in England and Wales, registration number 04869224, registration address Kirkpatrick And Hopes Ltd Merlin House, Brunel Road, Theale, Reading, Berkshire, RG7 4AB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The company ceased to trade 31.08.23, however, the accounts were prepared on a going concern basis. The  directors thought the use of the going concern basis of accounting was appropriate to use as all assets and liabilities will be of realised at book value.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation for the year comprises current 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 equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

If there is an indication that there has been a significant change in amortisation rate or residual value of an asset, the amortisation of that asset is revised prospectively to reflect the new expectations.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the bases:
Plant & Machinary - 20% on Cost
Motor Vehicle - 20% on Cost
Computer Equipment - 33% on cost
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 8 (2022 : 9).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2023 16,015    16,015 
Additions  
Disposals  
At 31 December 2023 16,015    16,015 
Amortisation
At 01 January 2023 16,015    16,015 
Charge for year  
On disposals  
At 31 December 2023 16,015    16,015 
Net book values
At 31 December 2023  
At 31 December 2022  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 January 2023 27,511    58,453    1,379    87,343 
Additions      
Disposals (27,511)   (58,453)   (1,379)   (87,343)
At 31 December 2023      
Depreciation
At 01 January 2023 24,656    47,088    1,253    72,997 
Charge for year      
On disposals (24,656)   (47,088)   (1,253)   (72,997)
At 31 December 2023      
Net book values
Closing balance as at 31 December 2023      
Opening balance as at 01 January 2023 2,855    11,365    126    14,346 


5.

Advances and Credits



A Woodason


Current year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
WrittenOff
£
Waived
£
Carry Forward
£
A Woodason (6,683)15,164 312 8,169 
-6683151640312008169
Previous year (2022)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
WrittenOff
£
Waived
£
Carry Forward
£
A Woodason (16,371)10,000 312 (6,683)
-1637110000031200-6683
6.

Director’s loan

Directors' loans

At the balance date 31.12.23 the following director had a balance owing :

Mrs E Woodason £786 in credit (2022 - £474 in credit)


7.

Debtors: amounts falling due within one year

.   2023
£
  2022
£
Trade debtors 3,996 
Prepayments & Accrued Income 300 
Accrued Income 8,553 
Directors Loan account 8,169 
8,169  12,849 

8.

Creditors:: amount falling due within on year

.   2023
£
  2022
£
Trade Creditors 8,107 
Bank loans & Overdrafts 5,400 
Corporation Tax 19,048  18,107 
PAYE & Social Security 21,514 
Other Creditors 10,514 
Directors 786  7,157 
VAT 3,422 
Accrued expenses 1,200 
24,456  70,799 

9.

Creditors: amount falling due after more than one year

.   2023
£
  2022
£
Bank loans & Overdrafts 13,950 
13,950 

10.

Provisions for liabilities

.   2023
£
  2022
£
Deferred Tax 2,261 
2,261 

2