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Registered number: 12579174
First Stop Landscapes Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
James Khan
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 12579174
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,600 7,700
Tangible Assets 5 46,071 34,606
52,671 42,306
CURRENT ASSETS
Debtors 6 56,179 59,836
Cash at bank and in hand 584 4,574
56,763 64,410
Creditors: Amounts Falling Due Within One Year 7 (50,883 ) (59,222 )
NET CURRENT ASSETS (LIABILITIES) 5,880 5,188
TOTAL ASSETS LESS CURRENT LIABILITIES 58,551 47,494
Creditors: Amounts Falling Due After More Than One Year 8 (5,175 ) (3,419 )
NET ASSETS 53,376 44,075
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 53,276 43,975
SHAREHOLDERS' FUNDS 53,376 44,075
Page 1
Page 2
For the year ending 30 April 2024 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 Matthew Edwards
Director
30/07/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 May 2022 100 44,749 44,849
Profit for the year and total comprehensive income - 42,226 42,226
Dividends paid - (43,000) (43,000)
As at 30 April 2023 and 1 May 2023 100 43,975 44,075
Profit for the year and total comprehensive income - 40,301 40,301
Dividends paid - (31,000) (31,000)
As at 30 April 2024 100 53,276 53,376
Page 3
Page 4
Notes to the Financial Statements
1. General Information
First Stop Landscapes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12579174 . The registered office is 9 Fairways Crescent, Cardiff, CF5 3DZ.
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 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 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% reducing balance
Computer Equipment 25% straight line
2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 12)
13 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 11,000
As at 30 April 2024 11,000
Amortisation
As at 1 May 2023 3,300
Provided during the period 1,100
As at 30 April 2024 4,400
Net Book Value
As at 30 April 2024 6,600
As at 1 May 2023 7,700
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 22,741 28,000 651 51,392
Additions 2,549 24,145 291 26,985
As at 30 April 2024 25,290 52,145 942 78,377
Depreciation
As at 1 May 2023 8,343 7,955 488 16,786
Provided during the period 4,237 11,047 236 15,520
As at 30 April 2024 12,580 19,002 724 32,306
Net Book Value
As at 30 April 2024 12,710 33,143 218 46,071
As at 1 May 2023 14,398 20,045 163 34,606
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 22,132 15,088
Other debtors 34,047 44,748
56,179 59,836
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Page 6
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 6,913 4,030
Other creditors 11,079 32,514
Taxation and social security 32,891 22,678
50,883 59,222
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,175 3,419
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,913 4,030
Later than one year and not later than five years 5,175 3,419
12,088 7,449
12,088 7,449
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6