Registered number
09318694
TKE Landscaping Limited
Filleted Accounts
30 November 2023
TKE Landscaping Limited
Registered number: 09318694
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 87,597 96,673
Current assets
Debtors 4 15,301 24,852
Cash at bank and in hand 75,935 31,526
91,236 56,378
Creditors: amounts falling due within one year 5 (132,675) (120,597)
Net current liabilities (41,439) (64,219)
Total assets less current liabilities 46,158 32,454
Creditors: amounts falling due after more than one year 6 (22,897) -
Provisions for liabilities - -
Net assets 23,261 32,454
Capital and reserves
Called up share capital 10 10
Profit and loss account 23,251 32,444
Shareholders' funds 23,261 32,454
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
T Ellington
Director
Approved by the board on 29 August 2024
TKE Landscaping Limited
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
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).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor Vehilce 33.33% SLM
Plant & Equipment 15% WDV
Computer Equipment 33.33% SLM
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 16 23
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2022 174,760
Additions 17,885
Disposals (16,450)
At 30 November 2023 176,195
Depreciation
At 1 December 2022 78,087
Charge for the year 20,757
On disposals (10,246)
At 30 November 2023 88,598
Net book value
At 30 November 2023 87,597
At 30 November 2022 96,673
4 Debtors 2023 2022
£ £
Trade debtors 12,551 24,852
Other debtors 2,750 -
Prepayment - -
15,301 24,852
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 14,474 29,763
Obligations under finance lease and hire purchase contracts - 787
Trade creditors 18,248 19,442
Amounts owed to group undertakings and undertakings in which the company has a participating interest 26,092 13,387
Taxation and social security costs 31,912 18,567
Other creditors 41,949 38,651
132,675 120,597
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 15,774 -
Obligations under finance lease and hire purchase contracts 7,123 -
22,897 -
7 Related party transactions
Greenman Cambridge Ltd is related party by the virtue of having same directors and shareholders. The balance outstanding from this relating party was (£18,907.21) (2021: £8,387)
8 Controlling party
The ultimate controlling party is Mr T Ellington, the 50% beneficial owner of Greenman cambridge Ltd.
9 Other information
TKE Landscaping Limited is a private company limited by shares and incorporated in England. Its registered office is:
Building 18, Gateway 1000
Whittle Way, Arlington Business Park
Stevenage
Hertfordshire
SG1 2FP
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