2023-01-01 2023-12-31 09370764 Wild Landscapes Ltd false 09370764 2023-01-01 2023-12-31 09370764 uk-bus:Director1 2023-01-01 2023-12-31 09370764 uk-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09370764 uk-bus:SmallEntities 2023-01-01 2023-12-31 09370764 uk-bus:FullAccounts 2023-01-01 2023-12-31 09370764 uk-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09370764 2023-01-01 09370764 2023-12-31 09370764 2022-12-31 xbrli:pure iso4217:GBP 09370764 2022-01-01 2022-12-31
Company Registration Number : 09370764 (England and Wales)
09370764
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2023-12-31
false
Wild Landscapes Ltd
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2023-01-01
Wild Landscapes Ltd
Unaudited filleted financial statements
For the year ended 31 December 2023
Wild Landscapes Ltd
Contents
For the year ended 31 December 2023

CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 8


Wild Landscapes Ltd
Company Information
For the year ended 31 December 2023

Company registration number 09370764 (England and Wales)
Directors Mr David Davis
Mrs Stephanie Davis
Registered office address 32 High Catton Road
Stamford Bridge
York
United Kingdom
YO41 1DU
Accountant Root Accountants Ltd
Chartered Management Accountants
Sandown House
LS22 7DN
Wild Landscapes Ltd
Statement of Financial Position
For the year ended 31 December 2023

2023 2022
Notes £ £
Fixed assets
Property, plant and equipment 125,785 142,566
13 125,785 142,566
Current assets
Inventories 5 2,415 3,150
Debtors 6 339,813 171,555
Cash and cash equivalents 7 135,337 219,462
477,566 394,168
Current liabilities
Creditors: Amounts falling due within one year 8 (221,083) (222,817)
(221,083) (222,817)
Net current assets/(liabilities) 256,483 171,350
Total assets less current liabilities 382,268 313,916
Non-current liabilities
Creditors: Amounts falling due after more than one year 9 - (2,785)
Provision for liabilities (31,446) (27,088)
Net assets/(liabilities) 350,822 284,043
Capital and reserves
Called up share capital 10 100 100
Retained earnings 350,722 283,943
Shareholder's funds 350,822 284,043
For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts 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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 10 September 2024
.............................
Mrs Stephanie Davis (Director)
Company registration number: 09370764
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2023-12-31 31 December 2023
2023 2022
£ £
Fixed Assets 125,785 142,566
Current Assets 470,714 387,733
Prepayments and accrued income 6,851 6,434
Creditors: amounts falling due within one year (221,083) (222,817)
Net current assets (liabilities) 256,483 171,350
Total assets less current liabilities 382,268 313,916
CREDITORS: Amounts falling due more than one year 0 (2,785)
Provisions for liabilities (31,446) (27,088)
Net Assets (liabilities) 350,822 284,043
Capital and Reserves 350,822 284,043
For the year ending 31/12/2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. For the year ending 31-12-2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 10 September 2024 2024-09-10 and signed on behalf of the board,
.............................
Mrs Stephanie Davis
Director
Company registration number: 09370764
Wild Landscapes Ltd
Notes to the Financial Statements
For the year ended 31 December 2023

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 32 High Catton Road, Stamford Bridge, York, United Kingdom, YO41 1DU.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Interest income
Interest income is recognised using the effective interest method.
Borrowing costs
All borrowing related costs are included within the statement of income in the period in which they are incurred using the effective interest method.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings33% reducing balance
Plant and Machinery25% reducing balance
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings
Equipment
Motor Cars25% reducing balance
Inventories
Inventories are measured at the lower of cost and net realisable value. Costs of inventories are determined on a first-in-first-out basis. Net realisable value represents the estimated selling price for inventories less all estimated costs necessary to make the sale.
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases.

The company as lessee

Assets held under finance leases are initially recognised as assets of the company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in the income statement.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases,the aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis over the lease period.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of come and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
Employee benefits
Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

(4) Employees
During the year, the average number of employees including director was 7 (2022 : 7).

(5) Inventories
2023 2022
£ £
Stock of Finished Goods 2,415 3,150
2,415 3,150

(6) Debtors
Amounts falling due within one year
2023 2022
£ £
Trade debtors 231,770 124,638
Other debtors 101,192 40,483
Prepayments and accrued income 6,851 6,435
339,813 171,555

(7) Cash and cash equivalents
2023 2022
£ £
Bank balance 135,337 219,462
135,337 219,462

(8) Creditors: Amounts falling due within one year
2023 2022
£ £
Trade creditors 21,158 36,626
Finance leases - 8,235
Other taxes and social security 22,597 -
Other creditors 175,538 176,166
Accruals and deferred income 1,790 1,790
221,083 222,817

(9) Creditors: Amounts falling due after more than one year
2023 2022
£ £
Finance leases - 2,785
- 2,785

(10) Share capital
Alloted, called up and fully paid: 2023 2022
£ £
50 (2022 : 50) A Ordinary Shares of £ 1 each5050
50 (2022 : 50) B Ordinary Shares of £ 1 each5050
100 100
A ordinary share and B ordinary shares both hold equal voting rights.
Retained earnings 2023
£
At 1 January 2023 283,944
Profit of the year 168,977
Dividends paid (102,200)
At 31 December 2023 350,721

(11) Commitments, guarantees and contingencies
Other financial commitments
The hire purchase liabilities are secured by the assets purchased under these contracts
31 December 202331 December 2022
££
Within One year 0 8,747
Between one and five years0 2,481
Later than five years0 0
Total 0 11,228

(12) Ultimate controlling party
The company's ultimate controlling party is the directors by virtue of their ownership of 100% of the issued share capital in the
company.

(13) Fixed assets
Tangible

£
Cost
As at 01 January 2023225,068
Additions21,362
Disposals(3,833)
As at 31 December 2023242,597
Depreciation/Amortisation
As at 01 January 202382,502
For the year37,663
Write off on disposals(3,353)
As at 31 December 2023116,812
Net book value
As at 31 December 2023125,785
As at 31 December 2022142,566