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REGISTERED NUMBER: 09251927 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 October 2023

for

Landscape Plants (Cleobury) Limited

Landscape Plants (Cleobury) Limited (Registered number: 09251927)






Contents of the Financial Statements
for the year ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Landscape Plants (Cleobury) Limited

Company Information
for the year ended 31 October 2023







DIRECTORS: Mrs S E Zytke
Mrs H L Large





REGISTERED OFFICE: Six Ashes Nursery
Bridgenorth Road
Cleobury Mortimer
Worcestershire
DY14 8JF





REGISTERED NUMBER: 09251927 (England and Wales)





ACCOUNTANTS: Pinfields Limited
Chartered Accountants
Meryll House
57 Worcester Road
Bromsgrove
Worcestershire
B61 7DN

Landscape Plants (Cleobury) Limited (Registered number: 09251927)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 234,986 247,265

CURRENT ASSETS
Stocks 6,234 5,274
Debtors 5 226,755 245,825
Cash at bank and in hand 185,747 195,677
418,736 446,776
CREDITORS
Amounts falling due within one year 6 242,338 233,473
NET CURRENT ASSETS 176,398 213,303
TOTAL ASSETS LESS CURRENT
LIABILITIES

411,384

460,568

CREDITORS
Amounts falling due after more than one
year

7

(36,532

)

(44,619

)

PROVISIONS FOR LIABILITIES (20,647 ) (21,890 )
NET ASSETS 354,205 394,059

CAPITAL AND RESERVES
Called up share capital 104 104
Retained earnings 354,101 393,955
SHAREHOLDERS' FUNDS 354,205 394,059

Landscape Plants (Cleobury) Limited (Registered number: 09251927)

Balance Sheet - continued
31 October 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 February 2024 and were signed on its behalf by:





Mrs S E Zytke - Director


Landscape Plants (Cleobury) Limited (Registered number: 09251927)

Notes to the Financial Statements
for the year ended 31 October 2023

1. STATUTORY INFORMATION

Landscape Plants (Cleobury) 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 (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Sale of goods - Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 5% straight line on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.


Landscape Plants (Cleobury) Limited (Registered number: 09251927)

Notes to the Financial Statements - continued
for the year ended 31 October 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 end 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 27 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 November 2022 122,174 55,040 130,988
Additions 3,721 26,665 1,149
Disposals - - -
At 31 October 2023 125,895 81,705 132,137
DEPRECIATION
At 1 November 2022 16,568 28,160 98,972
Charge for year 6,294 8,031 8,292
Eliminated on disposal - - -
At 31 October 2023 22,862 36,191 107,264
NET BOOK VALUE
At 31 October 2023 103,033 45,514 24,873
At 31 October 2022 105,606 26,880 32,016

Landscape Plants (Cleobury) Limited (Registered number: 09251927)

Notes to the Financial Statements - continued
for the year ended 31 October 2023

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 November 2022 126,372 1,480 436,054
Additions - - 31,535
Disposals (5,934 ) - (5,934 )
At 31 October 2023 120,438 1,480 461,655
DEPRECIATION
At 1 November 2022 44,379 710 188,789
Charge for year 20,350 254 43,221
Eliminated on disposal (5,341 ) - (5,341 )
At 31 October 2023 59,388 964 226,669
NET BOOK VALUE
At 31 October 2023 61,050 516 234,986
At 31 October 2022 81,993 770 247,265

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 212,912 241,892
Other debtors 13,843 3,933
226,755 245,825

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts 8,086 7,642
Trade creditors 142,489 143,849
Taxation and social security 55,013 35,112
Other creditors 36,750 46,870
242,338 233,473

Landscape Plants (Cleobury) Limited (Registered number: 09251927)

Notes to the Financial Statements - continued
for the year ended 31 October 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts 36,532 44,619

8. SECURED DEBTS

The following secured debts are included within creditors:

31.10.23 31.10.22
£    £   
Hire purchase contracts 44,618 52,261

Amounts owing on hire purchase are secured on the assets concerned.