2022-05-282023-05-312023-05-31false14138736SPD LANDSCAPES 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SPD LANDSCAPES LTD

Registered Number
14138736
(England and Wales)

Unaudited Financial Statements for the Period ended
31 May 2023

SPD LANDSCAPES LTD
Company Information
for the period from 28 May 2022 to 31 May 2023

Director

Sam Peter Davey

Registered Address

6 Meadowsweet Mews
Tharston
Norwich
NR15 2ZT

Registered Number

14138736 (England and Wales)
SPD LANDSCAPES LTD
Balance Sheet as at
31 May 2023

Notes

2023

£

£

Fixed assets
Tangible assets41,891
41,891
Current assets
Stocks3,964
Debtors177
Cash at bank and on hand1,009
5,150
Creditors amounts falling due within one year(39,234)
Net current assets (liabilities)(34,084)
Total assets less current liabilities7,807
Creditors amounts falling due after one year(27,581)
Net assets(19,774)
Capital and reserves
Profit and loss account(19,774)
Shareholders' funds(19,774)
The financial statements were approved and authorised for issue by the Director on 11 March 2024, and are signed on its behalf by:
Sam Peter Davey
Director
Registered Company No. 14138736
SPD LANDSCAPES LTD
Notes to the Financial Statements
for the period ended 31 May 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery3
Fixtures and fittings5
Vehicles3
Office Equipment3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2023
Average number of employees during the year2
3.Obligations under finance leases

2023

£
Finance lease and HP contracts27,581