10 01/02/2023 31/01/2024 2024-01-31 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2023-02-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 03742603 2023-02-01 2024-01-31 03742603 2024-01-31 03742603 2023-01-31 03742603 2022-02-01 2023-01-31 03742603 2023-01-31 03742603 2022-01-31 03742603 core:PlantMachinery 2023-02-01 2024-01-31 03742603 core:FurnitureFittingsToolsEquipment 2023-02-01 2024-01-31 03742603 core:MotorVehicles 2023-02-01 2024-01-31 03742603 bus:RegisteredOffice 2023-02-01 2024-01-31 03742603 bus:LeadAgentIfApplicable 2023-02-01 2024-01-31 03742603 bus:Director1 2023-02-01 2024-01-31 03742603 bus:Director2 2023-02-01 2024-01-31 03742603 bus:CompanySecretary1 2023-02-01 2024-01-31 03742603 core:PlantMachinery 2023-01-31 03742603 core:FurnitureFittingsToolsEquipment 2023-01-31 03742603 core:MotorVehicles 2023-01-31 03742603 core:PlantMachinery 2024-01-31 03742603 core:FurnitureFittingsToolsEquipment 2024-01-31 03742603 core:MotorVehicles 2024-01-31 03742603 core:WithinOneYear 2024-01-31 03742603 core:WithinOneYear 2023-01-31 03742603 core:ShareCapital 2024-01-31 03742603 core:ShareCapital 2023-01-31 03742603 core:RetainedEarningsAccumulatedLosses 2024-01-31 03742603 core:RetainedEarningsAccumulatedLosses 2023-01-31 03742603 core:PlantMachinery 2023-01-31 03742603 core:FurnitureFittingsToolsEquipment 2023-01-31 03742603 core:MotorVehicles 2023-01-31 03742603 bus:Director2 2023-01-31 03742603 bus:Director2 2022-01-31 03742603 bus:Director2 2023-01-31 03742603 bus:Director2 2022-02-01 2023-01-31 03742603 bus:SmallEntities 2023-02-01 2024-01-31 03742603 bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 03742603 bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 03742603 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 03742603 bus:FullAccounts 2023-02-01 2024-01-31
Company registration number: 03742603
All Seasons Landscape Specialists Ltd
Unaudited filleted financial statements
31 January 2024
All Seasons Landscape Specialists Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
All Seasons Landscape Specialists Ltd
Directors and other information
Directors James Weston
Sarah Weston
Secretary Sarah Weston
Company number 03742603
Registered office Court Farm
Stickling Green
Clavering, Saffron Walden
Essex
CB11 4QX
Business address Court Farm
Stickling Green
Clavering, Saffron Walden
Essex
CB11 4QX
Accountants i-Accounting Solutions Ltd
The Enterprise Centre
University of East Anglia
Norwich
Norfolk
NR4 7TJ
Bankers Lloyds TSB Bank plc
95-97 Regent Street
Cambridge
CB2 1BQ
All Seasons Landscape Specialists Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of All Seasons Landscape Specialists Ltd
Year ended 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of All Seasons Landscape Specialists Ltd for the year ended 31 January 2024 which comprise the statement of financial position and 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://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of All Seasons Landscape Specialists Ltd, as a body, in accordance with the terms of our engagement letter dated 29 June 2018. Our work has been undertaken solely to prepare for your approval the financial statements of All Seasons Landscape Specialists Ltd and state those matters that we have agreed to state to the board of directors of All Seasons Landscape Specialists Ltd 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/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than All Seasons Landscape Specialists Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that All Seasons Landscape Specialists Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of All Seasons Landscape Specialists Ltd. You consider that All Seasons Landscape Specialists Ltd 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 financial statements of All Seasons Landscape Specialists Ltd. 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 financial statements.
i-Accounting Solutions Ltd
Chartered Certified Accountants
The Enterprise Centre
University of East Anglia
Norwich
Norfolk
NR4 7TJ
28 October 2024
All Seasons Landscape Specialists Ltd
Statement of financial position
31 January 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 24,417 27,189
_______ _______
24,417 27,189
Current assets
Stocks 124,486 63,501
Debtors 6 54,390 105,163
Cash at bank and in hand 1,104,185 1,023,884
_______ _______
1,283,061 1,192,548
Creditors: amounts falling due
within one year 7 ( 103,570) ( 135,831)
_______ _______
Net current assets 1,179,491 1,056,717
_______ _______
Total assets less current liabilities 1,203,908 1,083,906
Provisions for liabilities ( 5,825) ( 5,166)
_______ _______
Net assets 1,198,083 1,078,740
_______ _______
Capital and reserves
Called up share capital 5,000 5,000
Profit and loss account 1,193,083 1,073,740
_______ _______
Shareholders funds 1,198,083 1,078,740
_______ _______
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question 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 financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 26 October 2024 , and are signed on behalf of the board by:
James Weston Sarah Weston
Director Director
Company registration number: 03742603
All Seasons Landscape Specialists Ltd
Notes to the financial statements
Year ended 31 January 2024
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Court Farm, Stickling Green, Clavering, Saffron Walden, Essex, CB11 4QX.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of capital allowance timing differences at the reporting date. Deferred tax is measured using the 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.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 20 % reducing balance
Fittings fixtures and equipment - 20 % reducing balance
Motor vehicles - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. Short term debtors and creditors are measured at the transaction price. Cash and cash equivalents are represented by deposits held at finacial institutions repayable without penalty
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2023: 12 ).
5. Tangible assets
Plant and machinery Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £
Cost
At 1 February 2023 54,976 33,553 135,220 223,749
Additions - 4,283 - 4,283
_______ _______ _______ _______
At 31 January 2024 54,976 37,836 135,220 228,032
_______ _______ _______ _______
Depreciation
At 1 February 2023 48,001 28,536 120,023 196,560
Charge for the year 1,396 1,860 3,799 7,055
_______ _______ _______ _______
At 31 January 2024 49,397 30,396 123,822 203,615
_______ _______ _______ _______
Carrying amount
At 31 January 2024 5,579 7,440 11,398 24,417
_______ _______ _______ _______
At 31 January 2023 6,975 5,017 15,197 27,189
_______ _______ _______ _______
6. Debtors
2024 2023
£ £
Trade debtors 47,145 88,033
Other debtors 7,245 17,130
_______ _______
54,390 105,163
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 19,256 25,208
Corporation tax 52,420 67,546
Social security and other taxes 28,410 39,000
Other creditors 3,484 4,077
_______ _______
103,570 135,831
_______ _______
8. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2024
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Director 8,000 - ( 8,000) -
_______ _______ _______ _______
2023
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Director 6,000 8,000 ( 6,000) 8,000
_______ _______ _______ _______