Registered number
10893356
C Brooks Landscapes Ltd
Report and Unaudited Accounts
31 August 2024
C Brooks Landscapes Ltd
Registered number: 10893356
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 37,663 51,452
Current assets
Debtors 4 2,009 4,826
Cash at bank and in hand 2,549 2,217
4,558 7,043
Creditors: amounts falling due within one year 5 (8,396) (5,855)
Net current (liabilities)/assets (3,838) 1,188
Total assets less current liabilities 33,825 52,640
Creditors: amounts falling due after more than one year 6 (66,685) (85,343)
Provisions for liabilities (7,156) (9,776)
Net liabilities (40,016) (42,479)
Capital and reserves
Called up share capital 100 100
Profit and loss account (40,116) (42,579)
Shareholders' funds (40,016) (42,479)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr C Brooks
Director
Approved by the board on 1 October 2024
C Brooks Landscapes Ltd
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is recognised by reference to the stage of completion of the contract.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% Straight Line
Motor Vehicles 20% Reducing Balance
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recog
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 9 6
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 September 2023 38,944 61,832 100,776
Additions 7,667 - 7,667
Disposals (5,035) (14,940) (19,975)
At 31 August 2024 41,576 46,892 88,468
Depreciation
At 1 September 2023 27,586 21,738 49,324
Charge for the year 6,059 6,489 12,548
On disposals (3,776) (7,291) (11,067)
At 31 August 2024 29,869 20,936 50,805
Net book value
At 31 August 2024 11,707 25,956 37,663
At 31 August 2023 11,358 40,094 51,452
4 Debtors 2024 2023
£ £
Other debtors and prepayments 2,009 4,826
5 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts - 3,505
Other taxes and social security costs 7,311 1,290
Other creditors and accruals 1,085 1,060
8,396 5,855
6 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts - 4,495
Other creditors 66,685 80,848
66,685 85,343
7 Controlling party
The controlling party is C Brooks and AM Brooks by virtue of their ownership of 100% of the issued share capital of the company.
8 Statutory information
C Brooks Landscapes Ltd is a private company limited by shares and incorporated in England (Registered number 10893356). Its registered office is:
80 Orton Road
Northern Moor
Manchester
M23 0PQ
9 Going concern
The director has confirmed that;
a) the company will continue its operations in the foreseeable future
b) he will continue to give financial support to the company until such time as its position improves.
c) he will not recall his loan to the company within 12 months.

Therefore, the director considers that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the financial support were withdrawn.
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