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Registered Number: 04605447
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 December 2023

for

EVERGREEN GROUNDS MAINTENANCE LIMITED

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Evergreen Grounds Maintenance Limited for the year ended 31 December 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ .

This report is made solely to the Board of Directors of Evergreen Grounds Maintenance Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Evergreen Grounds Maintenance Limited and state those matters that we have agreed to state to the Board of Directors of Evergreen Grounds Maintenance Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Evergreen Grounds Maintenance Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Evergreen Grounds Maintenance Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Evergreen Grounds Maintenance Limited. You consider that Evergreen Grounds Maintenance Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Evergreen Grounds Maintenance Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts ended 31 December 2023.


Campbell Accountancy Limited - Chartered Certified Accountants
Old Chapel
The Green
Lower Boddington
Northamptonshire
NN11 6YE
23 September 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 28,827    42,731 
28,827    42,731 
Current assets      
Debtors 37,174    29,952 
Cash at bank and in hand 48,395    23,247 
85,569    53,199 
Creditors: amount falling due within one year (54,557)   (28,756)
Net current assets 31,012    24,443 
 
Total assets less current liabilities 59,839    67,174 
Creditors: amount falling due after more than one year (19,973)   (29,620)
Provisions for liabilities (7,207)   (8,119)
Net assets 32,659    29,435 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 32,559    29,335 
Shareholders' funds 32,659    29,435 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 23 September 2024 and were signed on its behalf by:


-------------------------------
James Mills
Director
2
General Information
Evergreen Grounds Maintenance Limited is a private company, limited by shares, registered in England and Wales, registration number 04605447, registration address 38 Hunter Avenue, East Hanney, Wantage, Oxfordshire, OX12 0JY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a basis that reflects the actual finance cost.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 25% straight line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 January 2023 163,975    163,975 
Additions 4,255    4,255 
Disposals  
At 31 December 2023 168,230    168,230 
Depreciation
At 01 January 2023 121,244    121,244 
Charge for year 18,159    18,159 
On disposals  
At 31 December 2023 139,403    139,403 
Net book values
Closing balance as at 31 December 2023 28,827    28,827 
Opening balance as at 01 January 2023 42,731    42,731 

The net book value of Plant and machinery etc, Motor Vehicles includes £ 21,059 (2022 £33,507) in respect of assets leased under finance leases or hire purchase contracts.

4.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
The directors9,203 9,203 

Interest free loans from the directors.
3