Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 08759190 Mr Eugene Hutchinson Mrs Tracy Hutchinson Mr & Mrs Hutchinson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08759190 2022-12-31 08759190 2023-12-31 08759190 2023-01-01 2023-12-31 08759190 frs-core:CurrentFinancialInstruments 2023-12-31 08759190 frs-core:Non-currentFinancialInstruments 2023-12-31 08759190 frs-core:BetweenOneFiveYears 2023-12-31 08759190 frs-core:ComputerEquipment 2023-12-31 08759190 frs-core:ComputerEquipment 2023-01-01 2023-12-31 08759190 frs-core:ComputerEquipment 2022-12-31 08759190 frs-core:PlantMachinery 2023-12-31 08759190 frs-core:PlantMachinery 2023-01-01 2023-12-31 08759190 frs-core:PlantMachinery 2022-12-31 08759190 frs-core:WithinOneYear 2023-12-31 08759190 frs-core:ShareCapital 2023-12-31 08759190 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08759190 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08759190 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 08759190 frs-bus:SmallEntities 2023-01-01 2023-12-31 08759190 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08759190 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 08759190 1 2023-01-01 2023-12-31 08759190 frs-bus:Director1 2023-01-01 2023-12-31 08759190 frs-bus:Director2 2023-01-01 2023-12-31 08759190 frs-core:CurrentFinancialInstruments 1 2023-12-31 08759190 frs-countries:EnglandWales 2023-01-01 2023-12-31 08759190 2021-12-31 08759190 2022-12-31 08759190 2022-01-01 2022-12-31 08759190 frs-core:CurrentFinancialInstruments 2022-12-31 08759190 frs-core:Non-currentFinancialInstruments 2022-12-31 08759190 frs-core:BetweenOneFiveYears 2022-12-31 08759190 frs-core:WithinOneYear 2022-12-31 08759190 frs-core:ShareCapital 2022-12-31 08759190 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 08759190 frs-core:CurrentFinancialInstruments 1 2022-12-31
Registered number: 08759190
E J Landscapes Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
LPTA Limited
Chartered Certified Accountants
Priory Place Priory Road
Tiptree
Colchester
Essex
CO5 0QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08759190
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,951 7,439
5,951 7,439
CURRENT ASSETS
Stocks 5 944 1,153
Debtors 6 2,180 9,053
Cash at bank and in hand 653 158
3,777 10,364
Creditors: Amounts Falling Due Within One Year 7 (10,957 ) (15,633 )
NET CURRENT ASSETS (LIABILITIES) (7,180 ) (5,269 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,229 ) 2,170
Creditors: Amounts Falling Due After More Than One Year 8 (2,596 ) (5,026 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (224 ) (355 )
NET LIABILITIES (4,049 ) (3,211 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (4,149 ) (3,311 )
SHAREHOLDERS' FUNDS (4,049) (3,211)
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For the year ending 31 December 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Eugene Hutchinson
Director
31st July 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
E J Landscapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08759190 . The registered office is 52 Jaywick Lane, Clacton-On-Sea, CO16 8BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 18,538 567 19,105
As at 31 December 2023 18,538 567 19,105
Depreciation
As at 1 January 2023 11,389 277 11,666
Provided during the period 1,430 58 1,488
As at 31 December 2023 12,819 335 13,154
Net Book Value
As at 31 December 2023 5,719 232 5,951
As at 1 January 2023 7,149 290 7,439
5. Stocks
2023 2022
£ £
Materials 944 1,153
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 910
Prepayments and accrued income 39 37
CIS & PAYE Debtor 140 140
S455 CT Debtor 2,001 2,001
Directors' loan accounts - 5,965
2,180 9,053
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,523 3,523
Trade creditors 1,438 1,495
VAT 4,245 9,595
Accruals and deferred income 1,020 1,020
Directors' loan accounts 731 -
10,957 15,633
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,596 5,026
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,523 3,523
Later than one year and not later than five years 2,596 5,026
6,119 8,549
6,119 8,549
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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11. Directors Advances, Credits and Guarantees
Dividends paid to directors
12. Dividends
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr & Mrs Hutchinson by virtue of their ownership of 100% of the issued share capital in the company.
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