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REGISTERED NUMBER: 04987606 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Horticultural Services Limited

Horticultural Services Limited (Registered number: 04987606)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Horticultural Services Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr J R Stott





SECRETARY: Mrs S J Stott





REGISTERED OFFICE: 22 Northward Road
Wilmslow
Cheshire
SK9 6AD





REGISTERED NUMBER: 04987606 (England and Wales)





ACCOUNTANTS: Lucas Reis Ltd
Chartered Accountants
Lansdowne House
85 Buxton Road
Stockport
Cheshire
SK2 6LR

Horticultural Services Limited (Registered number: 04987606)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,927 24,909

CURRENT ASSETS
Debtors 5 1,339 3,841
Cash at bank and in hand 28,878 29,250
30,217 33,091
CREDITORS
Amounts falling due within one year 6 10,908 10,376
NET CURRENT ASSETS 19,309 22,715
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,236

47,624

CREDITORS
Amounts falling due after more than one
year

7

(19,011

)

(23,391

)

PROVISIONS FOR LIABILITIES (4,733 ) (4,733 )
NET ASSETS 15,492 19,500

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 15,491 19,499
SHAREHOLDERS' FUNDS 15,492 19,500

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.

Horticultural Services Limited (Registered number: 04987606)

Balance Sheet - continued
31 March 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 September 2024 and were signed by:





Mr J R Stott - Director


Horticultural Services Limited (Registered number: 04987606)

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

1. STATUTORY INFORMATION

Horticultural Services 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 20% on reducing balance

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.

Horticultural Services Limited (Registered number: 04987606)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 39,896
DEPRECIATION
At 1 April 2023 14,987
Charge for year 4,982
At 31 March 2024 19,969
NET BOOK VALUE
At 31 March 2024 19,927
At 31 March 2023 24,909

Horticultural Services Limited (Registered number: 04987606)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 37,490
DEPRECIATION
At 1 April 2023 13,496
Charge for year 4,799
At 31 March 2024 18,295
NET BOOK VALUE
At 31 March 2024 19,195
At 31 March 2023 23,994

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Prepayments and accrued income 1,339 3,841

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 4,380 4,380
Tax 3,747 3,709
Directors' loan accounts 1,189 699
Accrued expenses 1,592 1,588
10,908 10,376

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 19,011 23,391

Horticultural Services Limited (Registered number: 04987606)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
1 Ordinary £1 1 1

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J R Stott.