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Registration number: 13877148

Carl Nunn Landscapes Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 January 2024

 

Carl Nunn Landscapes Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 9

 

Carl Nunn Landscapes Limited

Company Information

Director

CM Nunn

Registered office

28 Blackbourne Road
Elmswell
Bury St. Edmunds
Suffolk
IP30 9UH

Accountants

Jacobs Allen Limited
Chartered Accountants & Chartered Tax Advisers.
59 Abbeygate Street
Bury St. Edmunds
Suffolk
IP33 1LB

 

Carl Nunn Landscapes Limited

(Registration number: 13877148)
Balance Sheet as at 31 January 2024

Note

2024
£

(As restated)

2023
£

Fixed assets

 

Tangible assets

4

16,236

8,903

Current assets

 

Stocks

5

2,500

-

Debtors

6

19,044

2,606

Cash at bank and in hand

 

2,524

34,095

 

24,068

36,701

Creditors: Amounts falling due within one year

7

(30,119)

(27,453)

Net current (liabilities)/assets

 

(6,051)

9,248

Total assets less current liabilities

 

10,185

18,151

Provisions for liabilities

(3,085)

(1,692)

Net assets

 

7,100

16,459

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

7,000

16,359

Shareholders' funds

 

7,100

16,459

 

Carl Nunn Landscapes Limited

(Registration number: 13877148)
Balance Sheet as at 31 January 2024

For the financial year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 September 2024
 

.........................................
CM Nunn
Director

 

Carl Nunn Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
28 Blackbourne Road
Elmswell
Bury St. Edmunds
Suffolk
IP30 9UH
England

These financial statements were authorised for issue by the director on 16 September 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Disclosure of long or short period

The 2024 accounts covers a period of 12 months, whilst the previous accounts covered the period 27 January 2022 to 31 January 2023 and therefore are not directly comparable.

Going concern

The financial statements have been prepared on a going concern basis.

Prior period errors

A share premium account in the accounts for the period ended 31 January 2023 of £25,350 was incorrectly created. The previous period has now been restated with the £25,350 being allocated to the directors loan account. This amendment has no effect on the trading results of the company.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Carl Nunn Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and equipment

20% reducing balance

Office equipment

35% reducing balance

Motor vehicles

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

 

Carl Nunn Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2023 - 1).

 

Carl Nunn Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 February 2023

350

8,000

3,217

11,567

Additions

-

-

11,810

11,810

At 31 January 2024

350

8,000

15,027

23,377

Depreciation

At 1 February 2023

122

2,000

542

2,664

Charge for the year

80

1,500

2,897

4,477

At 31 January 2024

202

3,500

3,439

7,141

Carrying amount

At 31 January 2024

148

4,500

11,588

16,236

At 31 January 2023

228

6,000

2,675

8,903

5

Stocks

2024
£

2023
£

Other inventories

2,500

-

6

Debtors

Current

2024
£

2023
£

Trade debtors

1,854

-

Prepayments

934

-

Other debtors

16,256

2,606

 

19,044

2,606

 

Carl Nunn Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

(As restated)

2023
£

Due within one year

 

Loans and borrowings

9

18,182

16,861

Trade creditors

 

5,273

-

Taxation and social security

 

3,831

8,092

Accruals and deferred income

 

2,500

2,500

Other creditors

 

333

-

 

30,119

27,453

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

       

9

Loans and borrowings

Current loans and borrowings

2024
£

(As restated)

2023
£

Other borrowings

18,182

16,861

10

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £2,697 (2023 - £Nil).

 

Carl Nunn Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

11

Related party transactions

Other transactions with the director

During the period the director continued to provide an interest free loan to the company, considered to be repayable on demand, of £18,183 (2023 - £16,860).