Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false32023-04-01maintenance services for gardens and sports ground facilities3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04656860 2023-04-01 2024-03-31 04656860 2022-04-01 2023-03-31 04656860 2024-03-31 04656860 2023-03-31 04656860 c:Director1 2023-04-01 2024-03-31 04656860 c:Director2 2023-04-01 2024-03-31 04656860 d:PlantMachinery 2023-04-01 2024-03-31 04656860 d:PlantMachinery 2024-03-31 04656860 d:PlantMachinery 2023-03-31 04656860 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04656860 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 04656860 d:MotorVehicles 2023-04-01 2024-03-31 04656860 d:MotorVehicles 2024-03-31 04656860 d:MotorVehicles 2023-03-31 04656860 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04656860 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 04656860 d:OfficeEquipment 2023-04-01 2024-03-31 04656860 d:OfficeEquipment 2024-03-31 04656860 d:OfficeEquipment 2023-03-31 04656860 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04656860 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 04656860 d:ComputerEquipment 2023-04-01 2024-03-31 04656860 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04656860 d:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 04656860 d:CurrentFinancialInstruments 2024-03-31 04656860 d:CurrentFinancialInstruments 2023-03-31 04656860 d:Non-currentFinancialInstruments 2024-03-31 04656860 d:Non-currentFinancialInstruments 2023-03-31 04656860 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04656860 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 04656860 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 04656860 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 04656860 d:ShareCapital 2024-03-31 04656860 d:ShareCapital 2023-03-31 04656860 d:RetainedEarningsAccumulatedLosses 2024-03-31 04656860 d:RetainedEarningsAccumulatedLosses 2023-03-31 04656860 c:OrdinaryShareClass1 2023-04-01 2024-03-31 04656860 c:OrdinaryShareClass1 2024-03-31 04656860 c:OrdinaryShareClass2 2023-04-01 2024-03-31 04656860 c:OrdinaryShareClass2 2024-03-31 04656860 c:FRS102 2023-04-01 2024-03-31 04656860 c:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 04656860 c:FullAccounts 2023-04-01 2024-03-31 04656860 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04656860 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-04-01 2024-03-31 04656860 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-03-31 04656860 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-03-31 04656860 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04656860









WILLIMOTTS GARDEN & SPORTS GROUND SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
WILLIMOTTS GARDEN & SPORTS GROUND SERVICES LIMITED
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4 - 8


 
WILLIMOTTS GARDEN & SPORTS GROUND SERVICES LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WILLIMOTTS GARDEN & SPORTS GROUND SERVICES LIMITED
FOR THE YEAR ENDED 31 MARCH 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Willimotts Garden & Sports Ground Services Limited for the year ended 31 March 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the Board of directors of Willimotts Garden & Sports Ground Services Limited, as a body, in accordance with the terms of our engagement letter dated 24 April 2024Our work has been undertaken solely to prepare for your approval the financial statements of Willimotts Garden & Sports Ground Services Limited and state those matters that we have agreed to state to the Board of directors of Willimotts Garden & Sports Ground Services Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Willimotts Garden & Sports Ground Services Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Willimotts Garden & Sports Ground Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Willimotts Garden & Sports Ground Services Limited. You consider that Willimotts Garden & Sports Ground Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Willimotts Garden & Sports Ground Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ
16 August 2024
Page 1

 
WILLIMOTTS GARDEN & SPORTS GROUND SERVICES LIMITED
REGISTERED NUMBER: 04656860

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
28,409
26,793

  
28,409
26,793

Current assets
  

Stocks
  
3,950
3,096

Debtors: amounts falling due within one year
 5 
17,674
19,434

Cash at bank and in hand
  
79,279
82,751

  
100,903
105,281

Creditors: amounts falling due within one year
 6 
(48,864)
(44,802)

Net current assets
  
 
 
52,039
 
 
60,479

Total assets less current liabilities
  
80,448
87,272

Creditors: amounts falling due after more than one year
 7 
-
(9,664)

Provisions for liabilities
  

Deferred tax
  
(6,534)
(5,894)

  
 
 
(6,534)
 
 
(5,894)

Net assets
  
73,914
71,714


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
73,814
71,614

  
73,914
71,714


Page 2

 
WILLIMOTTS GARDEN & SPORTS GROUND SERVICES LIMITED
REGISTERED NUMBER: 04656860
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mr C Bunn
................................................
Mrs J Bunn
Director
Director


Date: 16 August 2024
Date:16 August 2024

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
WILLIMOTTS GARDEN & SPORTS GROUND SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The Company is a private company incorporated in the United Kingdom and limited by shares. It is registered in England and Wales. The address of its registered office is 7 The Close, Norwich ,Norfolk, NR1 4DJ and the principle place of business is Norwich, Norfolk.
The Company's principle activity is the provision of maintenance services for gardens and sports ground facilities.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of the maintenance services for gardens and sports ground facilities. Turnover is exclusive of Value Added Tax and is recognised on the accruals basis. 
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Pensions

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax.
Deferred tax balances are recognised in respect of timing differences that have originated but 
not reversed by the balance sheet date. 
Current and deferred tax is determined using tax rates and laws that have been enacted or 
substantively enacted by the balance sheet date.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
WILLIMOTTS GARDEN & SPORTS GROUND SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Plant & machinery
-
25%
straight line
Motor vehicles
-
25%
reducing balance
Computer equipment
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell. Cost includes all costs of purchase and other costs incurred in bringing stock to its present location and condition. 

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. 
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. 


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 5

 
WILLIMOTTS GARDEN & SPORTS GROUND SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Plant & machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2023
81,560
25,087
774
107,421


Additions
15,587
-
566
16,153


Disposals
(8,254)
-
(33)
(8,287)



At 31 March 2024

88,893
25,087
1,307
115,287



Depreciation


At 1 April 2023
65,611
14,243
774
80,628


Charge for the year on owned assets
10,648
183
141
10,972


Charge for the year on financed assets
-
2,529
-
2,529


Disposals
(7,218)
-
(33)
(7,251)



At 31 March 2024

69,041
16,955
882
86,878



Net book value



At 31 March 2024
19,852
8,132
425
28,409



At 31 March 2023
15,949
10,844
-
26,793

Page 6

 
WILLIMOTTS GARDEN & SPORTS GROUND SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
16,388
18,592

Prepayments and accrued income
1,286
842

17,674
19,434



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
390
3,597

Other taxation and social security
30,664
27,296

Obligations under finance lease and hire purchase contracts
9,664
1,729

Other creditors
5,216
9,404

Accruals and deferred income
2,930
2,776

48,864
44,802


The hire purchase liability of £9,664 (2023: £1,729) is secured on the asset to which it relates.


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
-
9,664

-
9,664


The hire purchase liability of nil (2023: £9,664) is secured on the asset to which it relates.

Page 7

 
WILLIMOTTS GARDEN & SPORTS GROUND SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



50 Ordinary A shares of £1.00 each
50
50
50 Ordinary B shares of £1.00 each
50
50

100

100



9.


Transactions with directors

As at 31 March 2024, the company owed the directors £5,216 (2023: £9,404) as included within other creditors in note 6 to the financial statements.  The loan is repayable on demand and no interest has been charged.

 
Page 8