Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31122023-01-01falseNo description of principal activity8falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06688362 2023-01-01 2023-12-31 06688362 2022-01-01 2022-12-31 06688362 2023-12-31 06688362 2022-12-31 06688362 c:Director1 2023-01-01 2023-12-31 06688362 c:RegisteredOffice 2023-01-01 2023-12-31 06688362 d:FurnitureFittings 2023-01-01 2023-12-31 06688362 d:FurnitureFittings 2023-12-31 06688362 d:FurnitureFittings 2022-12-31 06688362 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06688362 d:OfficeEquipment 2023-01-01 2023-12-31 06688362 d:OfficeEquipment 2023-12-31 06688362 d:OfficeEquipment 2022-12-31 06688362 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06688362 d:OtherPropertyPlantEquipment 2023-01-01 2023-12-31 06688362 d:OtherPropertyPlantEquipment 2023-12-31 06688362 d:OtherPropertyPlantEquipment 2022-12-31 06688362 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06688362 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06688362 d:CurrentFinancialInstruments 2023-12-31 06688362 d:CurrentFinancialInstruments 2022-12-31 06688362 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06688362 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 06688362 d:ShareCapital 2023-12-31 06688362 d:ShareCapital 2022-12-31 06688362 d:RetainedEarningsAccumulatedLosses 2023-12-31 06688362 d:RetainedEarningsAccumulatedLosses 2022-12-31 06688362 c:FRS102 2023-01-01 2023-12-31 06688362 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 06688362 c:FullAccounts 2023-01-01 2023-12-31 06688362 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 06688362







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


VOGT LANDSCAPE LIMITED






































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VOGT LANDSCAPE LIMITED
 


 
COMPANY INFORMATION


Director
G Vogt 




Registered number
06688362



Registered office
Unit 9. New North House Canonbury Yard
190 New North Road

London

N1 7BJ




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


VOGT LANDSCAPE LIMITED
 



CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 


VOGT LANDSCAPE LIMITED
REGISTERED NUMBER:06688362



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
18,342
27,702

  
18,342
27,702

Current assets
  

Stocks
  
92,706
104,652

Debtors: amounts falling due within one year
 5 
301,558
220,424

Cash at bank and in hand
  
58,290
79,212

  
452,554
404,288

Creditors: amounts falling due within one year
 6 
(498,646)
(441,572)

Net current liabilities
  
 
 
(46,092)
 
 
(37,284)

Total assets less current liabilities
  
(27,750)
(9,582)

  

Net liabilities
  
(27,750)
(9,582)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(27,751)
(9,583)

  
(27,750)
(9,582)


Page 1

 


VOGT LANDSCAPE LIMITED
REGISTERED NUMBER:06688362


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


G Vogt
Director
Date: 20 September 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


VOGT LANDSCAPE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Vogt Landscape Limited is a private company limited by shares incorporated in England & Wales. The address of the principal place of business and registered office is disclosed on the company information page.
The financial statements are presented in sterling which is the functional currency of the company.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless stated otherwise. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At balance sheet date, the company showed deficiency of total assets over total liabilities of £27,750 (2022:
£9,582). Due to the ongoing support of the director, to enable the company to meet its liabilities as they fall due, the company has prepared its financial statements on a going concern basis.

 
2.3

Turnover

Turnover is generated via the provision of landscaping activities and is measured as the fair value of the
consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Straight Line
Equipment
-
25%
Straight Line
Computer Software
-
33%
Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 


VOGT LANDSCAPE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Operating lease agreements

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

  
2.6

Foreign currency translation

Transactions and balances
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Income and Retained Earnings except when deferred in other comprehensive income as qualifying cash flow hedges.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of Income and Retained Earnings within 'other operating income'.

 
2.7

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

  
2.8

Pensions

Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension
plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.


3.


Employees

The average monthly number of employees, including directors, during the year was 8  (2022 - 12).

Page 4

 


VOGT LANDSCAPE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Fixtures and fittings
Equipment
Computer Software
Total

£
£
£
£



Cost or valuation


At 1 January 2023
29,959
101,378
57,692
189,029



At 31 December 2023

29,959
101,378
57,692
189,029



Depreciation


At 1 January 2023
28,256
75,380
57,691
161,327


Charge for the year on owned assets
517
8,843
-
9,360



At 31 December 2023

28,773
84,223
57,691
170,687



Net book value



At 31 December 2023
1,186
17,155
1
18,342



At 31 December 2022
1,703
25,998
1
27,702

Page 5

 


VOGT LANDSCAPE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
261,986
169,885

Other debtors
25,375
24,000

Prepayments and accrued income
14,197
26,539

301,558
220,424



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
7,553
3,393

Amounts owed to group undertakings
443,393
316,274

Other taxation and social security
11,402
30,969

Other creditors
1,497
2,454

Accruals and deferred income
34,801
88,482

498,646
441,572


 
Page 6