Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-311No description of principal activityfalse2022-04-011truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13057769 2022-04-01 2023-03-31 13057769 2020-12-02 2022-03-31 13057769 2023-03-31 13057769 2022-03-31 13057769 c:Director1 2022-04-01 2023-03-31 13057769 d:PlantMachinery 2022-04-01 2023-03-31 13057769 d:PlantMachinery 2023-03-31 13057769 d:PlantMachinery 2022-03-31 13057769 d:CurrentFinancialInstruments 2023-03-31 13057769 d:CurrentFinancialInstruments 2022-03-31 13057769 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13057769 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 13057769 d:ShareCapital 2023-03-31 13057769 d:ShareCapital 2022-03-31 13057769 d:RetainedEarningsAccumulatedLosses 2023-03-31 13057769 d:RetainedEarningsAccumulatedLosses 2022-03-31 13057769 c:OrdinaryShareClass1 2022-04-01 2023-03-31 13057769 c:OrdinaryShareClass1 2023-03-31 13057769 c:OrdinaryShareClass1 2022-03-31 13057769 c:FRS102 2022-04-01 2023-03-31 13057769 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 13057769 c:FullAccounts 2022-04-01 2023-03-31 13057769 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure
Company registration number: 13057769







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2023


NJ GARDEN SERVICES LIMITED






































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NJ GARDEN SERVICES LIMITED
REGISTERED NUMBER:13057769



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
876
-

  
876
-

Current assets
  

Debtors: amounts falling due within one year
 5 
993
110

Cash at bank and in hand
  
2,471
2,111

  
3,464
2,221

Creditors: amounts falling due within one year
 6 
(2,670)
(882)

Net current assets
  
 
 
794
 
 
1,339

Total assets less current liabilities
  
1,670
1,339

  

Net assets
  
1,670
1,339


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
1,570
1,239

  
1,670
1,339


Page 1

 


NJ GARDEN SERVICES LIMITED
REGISTERED NUMBER:13057769


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




___________________________
N Gearing
Director

Date: 11 March 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


NJ GARDEN SERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

NJ Garden Services Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).
The comparative results are for the period from 2 December 2020 to 31 March 2022. The director has extended the financial reporting date to 31 March each year following the incorporation of the company and the extended period should be considered in reviewing the comparative information within this document.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 


NJ GARDEN SERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
876



At 31 March 2023

876






Net book value



At 31 March 2023
876



At 31 March 2022
-

Page 4

 


NJ GARDEN SERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

5.


Debtors

2023
2022
£
£


Trade debtors
960
-

Other debtors
33
110

993
110



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
500
374

Corporation tax
280
291

Other taxation and social security
-
37

Other creditors
1,890
180

2,670
882



7.


Share capital

2023
2022
£
£
Authorised, allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100


 
Page 5