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REGISTERED NUMBER: 12472537 (England and Wales)















Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2024

for

B.S. LANDSCAPING LTD

B.S. LANDSCAPING LTD (Registered number: 12472537)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Report of the Director 2

Statement of Income and Retained Earnings 3

Balance Sheet 4

Notes to the Financial Statements 5


B.S. LANDSCAPING LTD

Company Information
for the Year Ended 31 March 2024







DIRECTOR: B J SMITH





SECRETARY: MERLIN BUSINESS SERVICES UK LTD





REGISTERED OFFICE: STAFFORDSHIRE KNOT
PINFOLD STREET
WEDNESBURY
WS10 8TE





REGISTERED NUMBER: 12472537 (England and Wales)





ACCOUNTANTS: MERLIN ACCOUNTANCY & PAYROLE SERVICES LTD
STAFFORDSHIRE KNOT
PINFOLD STREET
WEDNESBURY
WS10 8TE

B.S. LANDSCAPING LTD (Registered number: 12472537)

Report of the Director
for the Year Ended 31 March 2024

The director presents his report with the financial statements of the company for the year ended 31 March 2024.

DIRECTOR
B J SMITH held office during the whole of the period from 1 April 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





B J SMITH - Director


1 September 2024

B.S. LANDSCAPING LTD (Registered number: 12472537)

Statement of Income and Retained Earnings
for the Year Ended 31 March 2024

31/3/24 31/3/23
Notes £    £   

TURNOVER 141,288 146,515

Cost of sales 96,168 89,582
GROSS PROFIT 45,120 56,933

Administrative expenses 12,670 13,359
OPERATING PROFIT 4 32,450 43,574

Interest receivable and similar income 284 7
32,734 43,581

Interest payable and similar expenses 54 299
PROFIT BEFORE TAXATION 32,680 43,282

Tax on profit 6,437 8,452
PROFIT FOR THE FINANCIAL YEAR 26,243 34,830

Retained earnings at beginning of year 75,709 46,879

Dividends 5 (10,000 ) (6,000 )

RETAINED EARNINGS AT END OF YEAR 91,952 75,709

B.S. LANDSCAPING LTD (Registered number: 12472537)

Balance Sheet
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 5,056 6,256

CURRENT ASSETS
Debtors 7 26,741 27,311
Cash at bank and in hand 81,744 101,613
108,485 128,924
CREDITORS
Amounts falling due within one year 8 21,588 59,470
NET CURRENT ASSETS 86,897 69,454
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,953

75,710

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 91,952 75,709
SHAREHOLDERS' FUNDS 91,953 75,710

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 1 September 2024 and were signed by:





B J SMITH - Director


B.S. LANDSCAPING LTD (Registered number: 12472537)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

B.S. LANDSCAPING LTD 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.

Turnover
Turnover 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

31/3/24 31/3/23
£    £   
Depreciation - owned assets 1,200 1,200

5. DIVIDENDS
31/3/24 31/3/23
£    £   
ORDINARY share of 1.00
Final 10,000 6,000

B.S. LANDSCAPING LTD (Registered number: 12472537)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 8,656
DEPRECIATION
At 1 April 2023 2,400
Charge for year 1,200
At 31 March 2024 3,600
NET BOOK VALUE
At 31 March 2024 5,056
At 31 March 2023 6,256

7. DEBTORS
31/3/24 31/3/23
£    £   
Amounts falling due within one year:
CIS Tax suffered 16,223 15,552
VAT 518 1,759
16,741 17,311

Amounts falling due after more than one year:
Loan to family 10,000 10,000

Aggregate amounts 26,741 27,311

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade creditors 5 5
Tax 6,371 17,884
Directors' current accounts 12,462 40,081
Accrued expenses 2,750 1,500
21,588 59,470