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Registered number: 05071000
D W Shotton Landscapes Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
ABS Henn
Chartered Certified Accountants
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of D W Shotton Landscapes Limited for the year ended 30 November 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of D W Shotton Landscapes Limited which comprise the Profit and Loss Account, 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of D W Shotton Landscapes Limited , as a body, in accordance with the terms of our engagement letter dated 05 August 2021. Our work has been undertaken solely to prepare for your approval the accounts of D W Shotton Landscapes Limited and state those matters that we have agreed to state to the directors of D W Shotton Landscapes Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D W Shotton Landscapes Limited and its directors as a body for our work or for this report.
It is your duty to ensure that D W Shotton Landscapes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of D W Shotton Landscapes Limited . You consider that D W Shotton Landscapes Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of D W Shotton Landscapes 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 financial statements.
Signed
29th August 2024
ABS Henn
Chartered Certified Accountants
Creative Industries Building, Mammoth Drive
Wolverhampton Science Park
Wolverhampton
West Midlands
WV10 9TG
Page 1
Page 2
Balance Sheet
Registered number: 05071000
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 259,287 220,026
259,287 220,026
CURRENT ASSETS
Stocks 5 31,087 38,443
Debtors 6 140,900 152,217
Cash at bank and in hand 163,517 159,624
335,504 350,284
Creditors: Amounts Falling Due Within One Year 7 (248,468 ) (251,935 )
NET CURRENT ASSETS (LIABILITIES) 87,036 98,349
TOTAL ASSETS LESS CURRENT LIABILITIES 346,323 318,375
Creditors: Amounts Falling Due After More Than One Year 8 (24,118 ) (34,027 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (64,822 ) (55,007 )
NET ASSETS 257,383 229,341
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 257,283 229,241
SHAREHOLDERS' FUNDS 257,383 229,341
Page 2
Page 3
For the year ending 30 November 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
D P Shotton
Director
29th August 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
D W Shotton Landscapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05071000 . The registered office is Botwood Farm, Hall Road Ditton Priors, Bridgnorth, Shropshire, WV16 6SW.
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. 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 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 25% Straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 4)
5 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 587,517 72,490 11,534 5,106 676,647
Additions 11,525 86,500 - 458 98,483
Disposals - (27,650 ) - - (27,650 )
As at 30 November 2023 599,042 131,340 11,534 5,564 747,480
Depreciation
As at 1 December 2022 379,363 62,993 10,426 3,839 456,621
Provided during the period 32,952 23,477 166 538 57,133
Disposals - (25,561 ) - - (25,561 )
As at 30 November 2023 412,315 60,909 10,592 4,377 488,193
Net Book Value
As at 30 November 2023 186,727 70,431 942 1,187 259,287
As at 1 December 2022 208,154 9,497 1,108 1,267 220,026
5. Stocks
2023 2022
£ £
Stock 31,087 38,443
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 140,470 135,975
Other debtors 430 16,242
140,900 152,217
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 147,904 135,777
Bank loans and overdrafts 9,909 9,667
Other creditors 77,182 60,227
Taxation and social security 13,473 46,264
248,468 251,935
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 24,118 34,027
24,118 34,027
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 6