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Registered number: 06799976
The Garden Landscape Consultancy Ltd
Financial Statements
For The Year Ended 31 October 2023
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of The Garden Landscape Consultancy Ltd for the year ended 31 October 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Garden Landscape Consultancy Ltd 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 firm 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 director of The Garden Landscape Consultancy Ltd , as a body, in accordance with the terms of our engagement letter dated 22 March 2018. Our work has been undertaken solely to prepare for your approval the accounts of The Garden Landscape Consultancy Ltd and state those matters that we have agreed to state to the director of The Garden Landscape Consultancy Ltd , 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 The Garden Landscape Consultancy Ltd and its director as a body for our work or for this report.
It is your duty to ensure that The Garden Landscape Consultancy Ltd 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 The Garden Landscape Consultancy Ltd . You consider that The Garden Landscape Consultancy Ltd 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 The Garden Landscape Consultancy Ltd . 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
30th August 2024
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Balance Sheet
Registered number: 06799976
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,286 7,173
4,286 7,173
CURRENT ASSETS
Debtors 5 71,645 34,351
Cash at bank and in hand 5,408 11,388
77,053 45,739
Creditors: Amounts Falling Due Within One Year 6 (55,945 ) (52,843 )
NET CURRENT ASSETS (LIABILITIES) 21,108 (7,104 )
TOTAL ASSETS LESS CURRENT LIABILITIES 25,394 69
Creditors: Amounts Falling Due After More Than One Year 7 (30,519 ) (38,647 )
NET LIABILITIES (5,125 ) (38,578 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (5,126 ) (38,579 )
SHAREHOLDERS' FUNDS (5,125) (38,578)
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Page 3
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Ian Viles
Director
30th August 2024
The notes on pages 4 to 7 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
The Garden Landscape Consultancy Ltd Registered number 06799976 is a limited by shares company incorporated in England & Wales. The Registered Office is Mickleham Cottage Pilford Road, Leckhampton, Cheltenham, Gloucestershire, GL53 9AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
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 stated at cost less depreciation. 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
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
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.
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2.5. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 4,248 10,000 1,053 15,301
Additions 701 - - 701
Disposals (571 ) (3,200 ) - (3,771 )
As at 31 October 2023 4,378 6,800 1,053 12,231
Depreciation
As at 1 November 2022 2,051 5,663 414 8,128
Provided during the period 596 580 160 1,336
Disposals (339 ) (1,180 ) - (1,519 )
As at 31 October 2023 2,308 5,063 574 7,945
Net Book Value
As at 31 October 2023 2,070 1,737 479 4,286
As at 1 November 2022 2,197 4,337 639 7,173
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 30,846 7,968
Prepayments and accrued income 212 999
Corporation tax recoverable assets 8,250 -
Director's loan account 32,337 25,384
71,645 34,351
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 12,536 17,716
Bank loans and overdrafts 27,427 29,650
Other taxes and social security 453 375
VAT 11,680 2,641
Accruals and deferred income 3,849 2,461
55,945 52,843
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 30,519 38,647
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Mr Ian Viles 25,384 6,953 - - 32,337
The above loan is unsecured and repayable on demand.
Dividends paid to directors
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2023 2022
£ £
Mr Ian Viles 3,000 -
10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 3,000 -
11. Ultimate Controlling Party
The company's ultimate controlling party is Ian Viles by virtue of his ownership of 100% of the issued share capital in the company.
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