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REGISTERED NUMBER: 08323134 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

HS Landscaping & Tree Care Ltd

HS Landscaping & Tree Care Ltd (Registered number: 08323134)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


HS Landscaping & Tree Care Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: H J Smith
Ms J Yule Smith





REGISTERED OFFICE: The Cottage
Easthill Park
Portslade
Brighton
East Sussex
BN41 2FA





REGISTERED NUMBER: 08323134 (England and Wales)





ACCOUNTANTS: Sigma Partners
Delmon House
36-38 Church Road
Burgess Hill
West Sussex
RH15 9AE

HS Landscaping & Tree Care Ltd (Registered number: 08323134)

Statement of Financial Position
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,161 16,995

CURRENT ASSETS
Debtors 5 4,032 11,332
Cash at bank 12,067 5,868
16,099 17,200
CREDITORS
Amounts falling due within one year 6 14,759 10,497
NET CURRENT ASSETS 1,340 6,703
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,501

23,698

PROVISIONS FOR LIABILITIES 2,081 2,718
NET ASSETS 12,420 20,980

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 12,418 20,978
SHAREHOLDERS' FUNDS 12,420 20,980

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 directors acknowledge their 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.

HS Landscaping & Tree Care Ltd (Registered number: 08323134)

Statement of Financial Position - 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2024 and were signed on its behalf by:





H J Smith - Director


HS Landscaping & Tree Care Ltd (Registered number: 08323134)

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

1. STATUTORY INFORMATION

HS Landscaping & Tree Care 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.
Plant and machinery - 25% on reducing balance
Computer equipment - 33% on cost

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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

HS Landscaping & Tree Care Ltd (Registered number: 08323134)

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

2. ACCOUNTING POLICIES - continued

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 Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2023 47,287 691 47,978
Additions - 627 627
At 31 March 2024 47,287 1,318 48,605
DEPRECIATION
At 1 April 2023 30,292 691 30,983
Charge for year 4,254 207 4,461
At 31 March 2024 34,546 898 35,444
NET BOOK VALUE
At 31 March 2024 12,741 420 13,161
At 31 March 2023 16,995 - 16,995

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 4,032 10,540
Other debtors - 792
4,032 11,332

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 656 668
Taxation and social security 11,427 6,644
Other creditors 2,676 3,185
14,759 10,497

HS Landscaping & Tree Care Ltd (Registered number: 08323134)

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

7. ULTIMATE CONTROLLING PARTY

The controlling party is H J Smith.