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REGISTERED NUMBER: 06270135 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

Four Seasons Landscapes (South West)
Limited

Four Seasons Landscapes (South West)
Limited (Registered number: 06270135)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


Four Seasons Landscapes (South West)
Limited

COMPANY INFORMATION
for the year ended 30 June 2024







Directors: Mr L Barker
Mrs J Barker





Secretary: Mr L Barker





Registered office: Abacus House
129 North Hill
Plymouth
Devon
PL4 8JY





Business address: 53 De La Hay Avenue
Stoke
Plymouth
Devon
PL3 4HT





Registered number: 06270135 (England and Wales)





Accountants: Nigel Webster & Co
129 North Hill
Plymouth
Devon
PL4 8JY

Four Seasons Landscapes (South West)
Limited (Registered number: 06270135)

BALANCE SHEET
30 June 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 1,117 1,490
1,117 1,490

Current assets
Stocks 6 138 360
Debtors 7 469 469
Cash at bank - 267
607 1,096
Creditors
Amounts falling due within one year 8 7,201 8,541
Net current liabilities (6,594 ) (7,445 )
Total assets less current liabilities (5,477 ) (5,955 )

Capital and reserves
Called up share capital 9 2 2
Retained earnings (5,479 ) (5,957 )
Shareholders' funds (5,477 ) (5,955 )

Four Seasons Landscapes (South West)
Limited (Registered number: 06270135)

BALANCE SHEET - continued
30 June 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2024 and were signed on its behalf by:





Mrs J Barker - Director


Four Seasons Landscapes (South West)
Limited (Registered number: 06270135)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 June 2024

1. STATUTORY INFORMATION

Four Seasons Landscapes (South West) Limited is a private limited company, registered in England and Wales. The company's registered number, registered office and business address can be found on the company information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

These accounts have been prepared on a going concern basis, the directors consider this to be appropriate based on their continued support.

Turnover
Turnover is measured at the fair value of the consideration receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by the reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Four Seasons Landscapes (South West)
Limited (Registered number: 06270135)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions
Provisions (ie 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Four Seasons Landscapes (South West)
Limited (Registered number: 06270135)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 July 2023
and 30 June 2024 16,000
Amortisation
At 1 July 2023
and 30 June 2024 16,000
Net book value
At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
Cost
At 1 July 2023
and 30 June 2024 21,963
Depreciation
At 1 July 2023 20,473
Charge for year 373
At 30 June 2024 20,846
Net book value
At 30 June 2024 1,117
At 30 June 2023 1,490

6. STOCKS
2024 2023
£    £   
Stocks 138 360

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 469 469

Four Seasons Landscapes (South West)
Limited (Registered number: 06270135)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 101 -
Trade creditors 528 -
Tax 3,226 830
VAT 1,358 1,663
Directors' loan accounts 478 4,559
Accrued expenses 1,510 1,489
7,201 8,541

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary shares £1 2 2

10. RELATED PARTY DISCLOSURES

At the balance sheet date the company owed £478 to its directors, Mr and Mrs Barker.

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr L Barker.