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REGISTERED NUMBER: 07418357 (England and Wales)















R F LANDSCAPE PRODUCTS (1990) LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023






R F LANDSCAPE PRODUCTS (1990) LIMITED (REGISTERED NUMBER: 07418357)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

R F LANDSCAPE PRODUCTS (1990) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: R D Andrews





SECRETARY:





REGISTERED OFFICE: The Depot,
A19 Doncaster Road
Whitley
GOOLE
DN14 0JW





REGISTERED NUMBER: 07418357 (England and Wales)





ACCOUNTANTS: FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL

R F LANDSCAPE PRODUCTS (1990) LIMITED (REGISTERED NUMBER: 07418357)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 118,779 44,319
Investments 5 155,000 155,000
Investment property 6 1,789,258 1,789,258
2,063,037 1,988,577

CURRENT ASSETS
Debtors 7 266,268 247,495
Cash at bank - 164,813
266,268 412,308
CREDITORS
Amounts falling due within one year 8 614,896 729,369
NET CURRENT LIABILITIES (348,628 ) (317,061 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,714,409

1,671,516

CAPITAL AND RESERVES
Called up share capital 9 220 200
Retained earnings 1,714,189 1,671,316
SHAREHOLDERS' FUNDS 1,714,409 1,671,516

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 21 February 2024 and were signed by:



R D Andrews - Director


R F LANDSCAPE PRODUCTS (1990) LIMITED (REGISTERED NUMBER: 07418357)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

R F Landscape Products (1990) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Motor Vehicles & Plant - 25% on cost
Computer Equipment - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

R F LANDSCAPE PRODUCTS (1990) LIMITED (REGISTERED NUMBER: 07418357)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Improvements Motor
to Vehicles Computer
property & Plant Equipment Totals
£    £    £    £   
COST
At 1 January 2023 199,085 146,708 31,079 376,872
Additions - 103,379 - 103,379
At 31 December 2023 199,085 250,087 31,079 480,251
DEPRECIATION
At 1 January 2023 199,084 102,391 31,078 332,553
Charge for year - 28,919 - 28,919
At 31 December 2023 199,084 131,310 31,078 361,472
NET BOOK VALUE
At 31 December 2023 1 118,777 1 118,779
At 31 December 2022 1 44,317 1 44,319

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2023
and 31 December 2023 155,000
NET BOOK VALUE
At 31 December 2023 155,000
At 31 December 2022 155,000

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2023
and 31 December 2023 1,789,258
NET BOOK VALUE
At 31 December 2023 1,789,258
At 31 December 2022 1,789,258

R F LANDSCAPE PRODUCTS (1990) LIMITED (REGISTERED NUMBER: 07418357)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 211,076 217,495
Other debtors 55,192 30,000
266,268 247,495

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 129,265 -
Trade creditors 444,844 662,728
Taxation and social security 36,172 56,721
Other creditors 4,615 9,920
614,896 729,369

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
200 Ordinary £1 200 200
20 Ordinary £1 20 -
220 200

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
R D Andrews
Balance outstanding at start of year (2,520 ) (2,208 )
Amounts advanced 76,230 2,208
Amounts repaid (76,210 ) (2,520 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,500 ) (2,520 )

11. RELATED PARTY DISCLOSURES

The bank overdraft is partly secured by a personal guarantee of £35,000 by R D Andrews.

R F LANDSCAPE PRODUCTS (1990) LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
R F LANDSCAPE PRODUCTS (1990) LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2023 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL


21 February 2024