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REGISTERED NUMBER: 03245044 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

BREWOOD LANDSCAPES LIMITED

BREWOOD LANDSCAPES LIMITED (REGISTERED NUMBER: 03245044)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


BREWOOD LANDSCAPES LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2023







DIRECTOR: T Hall





SECRETARY: Mrs J L Hall





REGISTERED OFFICE: Lower Laches Farm
Laches Lane
Coven
Wolverhampton
West Midlands
WV10 7PA





REGISTERED NUMBER: 03245044 (England and Wales)





ACCOUNTANTS: Wright & Co Partnership Limited
Chartered Accountants
5 Walsall Street
Wednesbury
West Midlands
WS10 9BZ

BREWOOD LANDSCAPES LIMITED (REGISTERED NUMBER: 03245044)

ABRIDGED BALANCE SHEET
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 168,201 138,129

CURRENT ASSETS
Debtors 712,071 774,356
Cash at bank 624,772 870,501
1,336,843 1,644,857
CREDITORS
Amounts falling due within one year 152,952 239,416
NET CURRENT ASSETS 1,183,891 1,405,441
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,352,092

1,543,570

PROVISIONS FOR LIABILITIES 31,958 26,244
NET ASSETS 1,320,134 1,517,326

CAPITAL AND RESERVES
Called up share capital 2,101 2,100
Retained earnings 1,318,033 1,515,226
SHAREHOLDERS' FUNDS 1,320,134 1,517,326

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 March 2024 and were signed by:




T Hall - Director


BREWOOD LANDSCAPES LIMITED (REGISTERED NUMBER: 03245044)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Brewood Landscapes 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.

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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on reducing balance and 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 20 (2022 - 19 ) .

BREWOOD LANDSCAPES LIMITED (REGISTERED NUMBER: 03245044)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2022 476,136
Additions 71,498
Disposals (2,750 )
At 30 September 2023 544,884
DEPRECIATION
At 1 October 2022 338,007
Charge for year 39,070
Eliminated on disposal (394 )
At 30 September 2023 376,683
NET BOOK VALUE
At 30 September 2023 168,201
At 30 September 2022 138,129

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 October 2022
and 30 September 2023 75,895
DEPRECIATION
At 1 October 2022 14,206
Charge for year 15,422
At 30 September 2023 29,628
NET BOOK VALUE
At 30 September 2023 46,267
At 30 September 2022 61,689