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Registered Number: 04542747
England and Wales

 

 

 

AMB LANDSCAPING & BUILDING SERVICES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Accountants report

You consider that the company is exempt from an audit for the year ended 30 November 2022. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. 
Salhan Accountants
30 November 2022



....................................................
Salhan Accountants
54 Hagley Road
Edgbaston
Birmingham
B16 8PE
29 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 129,497    171,299 
129,497    171,299 
Current assets      
Debtors 303,568    312,495 
Cash at bank and in hand 291,936    194,709 
595,504    507,204 
Creditors: amount falling due within one year (140,381)   (137,929)
Net current assets 455,123    369,275 
 
Total assets less current liabilities 584,620    540,574 
Provisions for liabilities (32,460)   (31,996)
Net assets 552,160    508,578 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 552,060    508,478 
Shareholders' funds 552,160    508,578 
 


For the period ended 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year ended 30 November 2022 in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 29 August 2024 and were signed on its behalf by:


-------------------------------
Deborah Bignell
Director
-------------------------------
Darren Bignell
Director
2
General Information
AMB LANDSCAPING & BUILDING SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 04542747, registration address The Cottage Dingle Lane, Nether Whitacre, Coleshill (Birmingham), England, B46 2EG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 5 (2022 : 5).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2022 40,000    40,000 
Additions  
Disposals  
At 30 November 2023 40,000    40,000 
Amortisation
At 01 December 2022 40,000    40,000 
Charge for year  
On disposals  
At 30 November 2023 40,000    40,000 
Net book values
At 30 November 2023  
At 30 November 2022  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 December 2022 285,395    67,374    174    8,154    361,097 
Additions     1,365      1,365 
Disposals        
At 30 November 2023 285,395    67,374    1,539    8,154    362,462 
Depreciation
At 01 December 2022 173,900    8,999    167    6,732    189,798 
Charge for year 27,874    14,594    343    356    43,167 
On disposals        
At 30 November 2023 201,774    23,593    510    7,088    232,965 
Net book values
Closing balance as at 30 November 2023 83,621    43,781    1,029    1,066    129,497 
Opening balance as at 01 December 2022 111,495    58,375    7    1,422    171,299 


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