1 December 2022 false Taxfiler 2024.1 08376864business:PrivateLimitedCompanyLtd2022-12-012023-11-30 083768642022-11-30 083768642022-12-012023-11-30 08376864business:AuditExemptWithAccountantsReport2022-12-012023-11-30 08376864business:FilletedAccounts2022-12-012023-11-30 083768642023-11-30 08376864business:Director12022-12-012023-11-30 08376864business:Director22022-12-012023-11-30 08376864business:RegisteredOffice2022-12-012023-11-30 083768642022-11-30 08376864core:WithinOneYear2023-11-30 08376864core:WithinOneYear2022-11-30 08376864core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 08376864core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 08376864core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 08376864core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 08376864core:PreviouslyStatedAmount2023-11-30 08376864core:PreviouslyStatedAmount2022-11-30 08376864business:SmallEntities2022-12-012023-11-30 08376864countries:EnglandWales2022-12-012023-11-30 08376864core:PlantMachinery2022-12-012023-11-30 08376864core:MotorVehicles2022-12-012023-11-30 08376864core:ComputerEquipment2022-12-012023-11-30 08376864core:Goodwill2022-11-30 08376864core:Goodwill2023-11-30 08376864core:PlantMachinery2022-11-30 08376864core:MotorVehicles2022-11-30 08376864core:ComputerEquipment2022-11-30 08376864core:PlantMachinery2023-11-30 08376864core:MotorVehicles2023-11-30 08376864core:ComputerEquipment2023-11-30 08376864core:AcceleratedTaxDepreciationDeferredTax2023-11-30 08376864core:AcceleratedTaxDepreciationDeferredTax2022-11-30 083768642021-11-30 083768642021-12-012022-11-30 08376864business:OrdinaryShareClass12022-12-012023-11-30 08376864business:OrdinaryShareClass12021-12-012022-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08376864 (England and Wales)
Lawns in Order Limited Unaudited accounts for the year ended 30 November 2023
Lawns in Order Limited Unaudited accounts Contents
Page
- 2 -
Lawns in Order Limited Company Information for the year ended 30 November 2023
Directors
Sandra Dawn Granger Jonathan Paul Granger
Company Number
08376864 (England and Wales)
Registered Office
Unit 6 Brindley Court Dalewood Road Newcastle under Lyme Staffordshire ST5 9QX UK
Accountants
James Accountancy Services Ltd 3 Waterloo Grove Kidsgrove Stoke-on-Trent Staffordshire ST7 4SY
- 3 -
Lawns in Order Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
34,440 
1,830 
Current assets
Inventories
715 
1,011 
Debtors
1,357 
270 
Cash at bank and in hand
7,098 
30,940 
9,170 
32,221 
Creditors: amounts falling due within one year
(15,066)
(6,771)
Net current (liabilities)/assets
(5,896)
25,450 
Total assets less current liabilities
28,544 
27,280 
Provisions for liabilities
Deferred tax
(6,544)
(348)
Net assets
22,000 
26,932 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
21,980 
26,912 
Shareholders' funds
22,000 
26,932 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2024 and were signed on its behalf by
Jonathan Paul Granger Director Company Registration No. 08376864
- 4 -
Lawns in Order Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Lawns in Order Limited is a private company, limited by shares, registered in England and Wales, registration number 08376864. The registered office is Unit 6 Brindley Court, Dalewood Road, Newcastle under Lyme, Staffordshire, ST5 9QX, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of discounts, of goods provided to customers and work carried out in respect of services provided to customers. The company was not registered for VAT during the year.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance method.
Motor vehicles
20% reducing balance method.
Computer equipment
20% reducing balance method.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
- 5 -
Lawns in Order Limited Notes to the Accounts for the year ended 30 November 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
6,939 
At 30 November 2023
6,939 
Amortisation
At 1 December 2022
6,939 
At 30 November 2023
6,939 
Net book value
At 30 November 2023
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
500 
3,250 
2,493 
6,243 
Additions
887 
32,389 
- 
33,276 
At 30 November 2023
1,387 
35,639 
2,493 
39,519 
Depreciation
At 1 December 2022
430 
2,610 
1,373 
4,413 
Charge for the year
57 
389 
220 
666 
At 30 November 2023
487 
2,999 
1,593 
5,079 
Net book value
At 30 November 2023
900 
32,640 
900 
34,440 
At 30 November 2022
70 
640 
1,120 
1,830 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
502 
270 
Other debtors
855 
- 
1,357 
270 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
41 
897 
Loans from directors
14,745 
5,594 
Accruals
280 
280 
15,066 
6,771 
- 6 -
Lawns in Order Limited Notes to the Accounts for the year ended 30 November 2023
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
6,544 
348 
2023 
2022 
£ 
£ 
Provision at start of year
348 
435 
Charged/(credited) to the profit and loss account
6,196 
(87)
Provision at end of year
6,544 
348 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
20 Ordinary shares of £1 each
20 
20 
10
Average number of employees
During the year the average number of employees was 3 (2022: 3).
- 7 -