Registered number
08730598
Henley Landscape Contracting Limited
Filleted Accounts
31 October 2023
Henley Landscape Contracting Limited
Registered number: 08730598
Balance Sheet
as at 31 October 2023
Notes 2023 2022
£ £
Current assets
Stocks 349 349
Debtors 3 183,361 172,584
Cash at bank and in hand 4,436 6,222
188,146 179,155
Creditors: amounts falling due within one year 4 (29,144) (26,467)
Net current assets 159,002 152,688
Net assets 159,002 152,688
Capital and reserves
Called up share capital 100 100
Profit and loss account 158,902 152,588
Shareholder's funds 159,002 152,688
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M Beckinsale
Director
Approved by the board on 9 July 2024
Henley Landscape Contracting Limited
Notes to the Accounts
for the year ended 31 October 2023
1 Accounting policies
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).
Turnover
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 from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Debtors 2023 2022
£ £
Trade debtors 280 4,474
Amounts owed by group undertakings and undertakings in which the company has a participating interest 183,081 167,369
Other debtors - 741
183,361 172,584
4 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 2,353 402
Other creditors 26,791 26,065
29,144 26,467
5 Other information
Henley Landscape Contracting Limited is a private company limited by shares and incorporated in England. Its registered office is:
Pennyweights
Kenley
CR8 5HB
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