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Registered number: 13603309
Andrews Landscapes Limited
Unaudited Financial Statements
For the Period 1 October 2022 to 31 December 2023
Naylor Accountancy Services Ltd
25 Hursley Road
Chandler's Ford
Eastleigh
Hampshire
SO53 2FS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13603309
31 December 2023 30 September 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,600 9,600
Tangible Assets 5 9,552 13,584
16,152 23,184
CURRENT ASSETS
Debtors 6 3,412 23,258
Cash at bank and in hand 2,424 -
5,836 23,258
Creditors: Amounts Falling Due Within One Year 7 (69,395 ) (27,527 )
NET CURRENT ASSETS (LIABILITIES) (63,559 ) (4,269 )
TOTAL ASSETS LESS CURRENT LIABILITIES (47,407 ) 18,915
Creditors: Amounts Falling Due After More Than One Year 8 (5,589 ) (10,109 )
NET (LIABILITIES)/ASSETS (52,996 ) 8,806
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (52,998 ) 8,804
SHAREHOLDERS' FUNDS (52,996) 8,806
Page 1
Page 2
For the period 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 Luke Andrews
Director
31st July 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Andrews Landscapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13603309 . The registered office is 25 Hursley Road, Chandler's Ford, Eastleigh, Hampshire, SO53 2FS.
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 is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts settlement discounts and volume rebates.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less acumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 25% reducing balance
Motor Vehicles 25% redusucing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale porceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.5. Financial Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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2.8. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.9. Employee benefits
The costs of shor-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2022: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 12,000
As at 31 December 2023 12,000
Amortisation
As at 1 October 2022 2,400
Provided during the period 3,000
As at 31 December 2023 5,400
Net Book Value
As at 31 December 2023 6,600
As at 1 October 2022 9,600
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2022 2,487 15,627 18,114
As at 31 December 2023 2,487 15,627 18,114
Depreciation
As at 1 October 2022 623 3,907 4,530
Provided during the period 553 3,479 4,032
As at 31 December 2023 1,176 7,386 8,562
Net Book Value
As at 31 December 2023 1,311 8,241 9,552
As at 1 October 2022 1,864 11,720 13,584
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6. Debtors
31 December 2023 30 September 2022
£ £
Due within one year
Trade debtors 3,412 12,814
Other debtors - 10,444
3,412 23,258
7. Creditors: Amounts Falling Due Within One Year
31 December 2023 30 September 2022
£ £
Net obligations under finance lease and hire purchase contracts 4,718 4,718
Trade creditors 1 -
Bank loans and overdrafts 37 401
Other creditors 15,175 584
Taxation and social security 49,464 21,824
69,395 27,527
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 30 September 2022
£ £
Net obligations under finance lease and hire purchase contracts 5,589 10,109
9. Share Capital
31 December 2023 30 September 2022
£ £
Allotted, Called up and fully paid 2 2
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