2022-06-012023-05-312023-05-31false04012475ROBINSON LANDSCAPE DESIGN 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ROBINSON LANDSCAPE DESIGN LIMITED

Registered Number
04012475
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

ROBINSON LANDSCAPE DESIGN LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Directors

ROBINSON, Gillienne Barbara
ROBINSON, Thomas

Company Secretary

ROBINSON, George

Registered Address

Hedgeley North Bank
Haydon Bridge
Hexham
NE47 6LY

Registered Number

04012475 (England and Wales)
ROBINSON LANDSCAPE DESIGN LIMITED
Statement of Financial Position
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets33,5876,107
3,5876,107
Current assets
Stocks46,1146,114
Debtors145,545155,430
151,659161,544
Creditors amounts falling due within one year6(165,566)(96,968)
Net current assets (liabilities)(13,907)64,576
Total assets less current liabilities(10,320)70,683
Creditors amounts falling due after one year7(36,240)(56,100)
Provisions for liabilities8(897)(1,527)
Net assets(47,457)13,056
Capital and reserves
Called up share capital100100
Profit and loss account(47,557)12,956
Shareholders' funds(47,457)13,056
The financial statements were approved and authorised for issue by the Board of Directors on 28 March 2024, and are signed on its behalf by:
ROBINSON, Thomas
Director
Registered Company No. 04012475
ROBINSON LANDSCAPE DESIGN LIMITED
Notes to the Financial Statements
for the year 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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Fixtures and fittings15-
Office Equipment20-
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.
2.Average number of employees

20232022
Average number of employees during the year44
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 June 225,0796,83620,08732,002
At 31 May 235,0796,83620,08732,002
Depreciation and impairment
At 01 June 223,7825,67016,44325,895
Charge for year5084811,5312,520
At 31 May 234,2906,15117,97428,415
Net book value
At 31 May 237896852,1133,587
At 31 May 221,2971,1663,6446,107
4.Stocks

2023

2022

££
Work in progress6,1146,114
Total6,1146,114
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables32,39348,088
Other debtors110,956107,342
Prepayments and accrued income2,196-
Total145,545155,430
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables6,9931,386
Bank borrowings and overdrafts32,75621,988
Taxation and social security56,11637,723
Other creditors56,94327,291
Accrued liabilities and deferred income12,7588,580
Total165,56696,968
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts21,83746,536
Other creditors14,4039,564
Total36,24056,100
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)8971,527
Total8971,527
9.Directors advances, credits and guarantees
On 1 June 2022 the Directors owed the Company £89,271. During the period the Directors were advanced a further £29,024 and repaid £48,000. As at 31 May 2023 the Directors owed the Company £70,295. No interest was charged on this loan.