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Registered Number: 12700290


 

 

 


Abridged Accounts

for the year ended 30 June 2024

for

LLOYD-DAVIES GARDEN SERVICES LIMITED

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Positive Payroll Limited
30 June 2024



....................................................

Positive Payroll Limited

Suite 10 Old Marsh Farm Barns
Welsh Road
Deeside
Flintshire
26 September 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 6,600    7,700 
Tangible fixed assets 4 2,096    3,071 
8,696    10,771 
Current assets      
Cash at bank and in hand 2,244    3,524 
Creditors: amount falling due within one year (3,126)   (4,956)
Net current assets (882)   (1,432)
 
Total assets less current liabilities 7,814    9,339 
Creditors: amount falling due after more than one year   (4,534)
Provisions for liabilities (398)   (699)
Net assets 7,416    4,106 
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account 7,415    4,105 
Shareholders' funds 7,416    4,106 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 income statement 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 director on 26 September 2024 and were signed by:


-------------------------------
Chris Lloyd-Davies
Director
2
General Information
LLOYD-DAVIES GARDEN SERVICES LIMITED is a private company, limited by shares, registered in , registration number 12700290, registration address 40 WEPRE PARK, CONNAH'S QUAY DEESIDE, CH5 4HN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of [10] years.
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 33% Reducing Balance
Motor Vehicles 20% Reducing Balance
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 3 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2023 11,000    11,000 
Additions  
Disposals  
At 30 June 2024 11,000    11,000 
Amortisation
At 01 July 2023 3,300    3,300 
Charge for year 1,100    1,100 
On disposals  
At 30 June 2024 4,400    4,400 
Net book values
At 30 June 2024 6,600    6,600 
At 30 June 2023 7,700    7,700 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 July 2023 6,377    696    7,073 
Additions    
Disposals    
At 30 June 2024 6,377    696    7,073 
Depreciation
At 01 July 2023 3,600    402    4,002 
Charge for year 916    59    975 
On disposals    
At 30 June 2024 4,516    461    4,977 
Net book values
Closing balance as at 30 June 2024 1,861    235    2,096 
Opening balance as at 01 July 2023 2,777    294    3,071 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

3