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REGISTERED NUMBER: 07431148 (England and Wales)
















Unaudited Financial Statements for the Year Ended 30th November 2023

for

BHF Landscaping Limited

BHF Landscaping Limited (Registered number: 07431148)






Contents of the Financial Statements
for the Year Ended 30th November 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BHF Landscaping Limited

Company Information
for the Year Ended 30th November 2023







DIRECTOR: T Heptinstall





SECRETARY: G Heptinstall





REGISTERED OFFICE: 17 Manor Road
Harlington
Doncaster
South Yorkshire
DN5 7JD





REGISTERED NUMBER: 07431148 (England and Wales)





ACCOUNTANTS: Shorts Chartered Accountants
Cedar House
63 Napier Street
Sheffield
S11 8HA

BHF Landscaping Limited (Registered number: 07431148)

Statement of Financial Position
30th November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,803 9,515

CURRENT ASSETS
Cash at bank and in hand 9,735 10,480

CREDITORS
Amounts falling due within one year 5 4,727 5,493
NET CURRENT ASSETS 5,008 4,987
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,811

14,502

PROVISIONS FOR LIABILITIES 6 1,293 2,379
NET ASSETS 10,518 12,123

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10,418 12,023
SHAREHOLDERS' FUNDS 10,518 12,123

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 18th September 2024 and were signed by:



T Heptinstall - Director


BHF Landscaping Limited (Registered number: 07431148)

Notes to the Financial Statements
for the Year Ended 30th November 2023

1. STATUTORY INFORMATION

BHF Landscaping 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Impairment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in the statement of comprehensive income.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the statement of comprehensive income..

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

BHF Landscaping Limited (Registered number: 07431148)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2023

2. ACCOUNTING POLICIES - continued

Currency presentation
The financial statements are presented in Sterling (£) which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Financial instruments
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS 102 to all of its financial Instruments.
Financial Instruments are recognised in the company's Statement of Financial Position when it becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st December 2022 20,566 640 8,500 2,254 31,960
Disposals (8,700 ) - - (1,080 ) (9,780 )
At 30th November 2023 11,866 640 8,500 1,174 22,180
DEPRECIATION
At 1st December 2022 19,218 527 531 2,169 22,445
Charge for year 210 28 1,992 26 2,256
Eliminated on disposal (8,252 ) - - (1,072 ) (9,324 )
At 30th November 2023 11,176 555 2,523 1,123 15,377
NET BOOK VALUE
At 30th November 2023 690 85 5,977 51 6,803
At 30th November 2022 1,348 113 7,969 85 9,515

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Taxation and social security 3,874 4,676
Other creditors 853 817
4,727 5,493

6. PROVISIONS FOR LIABILITIES
30.11.23 30.11.22
£    £   
Deferred tax 1,293 2,379

BHF Landscaping Limited (Registered number: 07431148)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2023

6. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st December 2022 2,379
Credit to Statement of Comprehensive Income during year (1,086 )
Balance at 30th November 2023 1,293