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REGISTERED NUMBER: 02763256 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JANUARY 2024

FOR

JACQUES LANDSCAPES LIMITED

JACQUES LANDSCAPES LIMITED (REGISTERED NUMBER: 02763256)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JANUARY 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


JACQUES LANDSCAPES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JANUARY 2024







DIRECTORS: Mr T Jacques
Mrs C D Jacques
Mr J T Jacques





SECRETARY: Mrs C D Jacques





REGISTERED OFFICE: 17 George Street
St Helens
Merseyside
WA10 1DB





REGISTERED NUMBER: 02763256 (England and Wales)





ACCOUNTANTS: Livesey Spottiswood Ltd
Chartered Accountants
17 George Street
St Helens
Merseyside
WA10 1DB

JACQUES LANDSCAPES LIMITED (REGISTERED NUMBER: 02763256)

ABRIDGED BALANCE SHEET
30 JANUARY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 74,425 40,456

CURRENT ASSETS
Stocks 61,939 58,784
Debtors 401,337 345,699
Cash in hand 333 533
463,609 405,016
CREDITORS
Amounts falling due within one year (293,119 ) (229,831 )
NET CURRENT ASSETS 170,490 175,185
TOTAL ASSETS LESS CURRENT
LIABILITIES

244,915

215,641

CREDITORS
Amounts falling due after more than one year (45,301 ) (18,437 )
NET ASSETS 199,614 197,204

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings 198,614 196,204
SHAREHOLDERS' FUNDS 199,614 197,204

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 January 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 January 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2024 and were signed on its behalf by:




Mr J T Jacques - Director


JACQUES LANDSCAPES LIMITED (REGISTERED NUMBER: 02763256)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JANUARY 2024


1. STATUTORY INFORMATION

Jacques Landscapes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Short leasehold - Over the period of the lease (3 years)
Plant and machinery - 15% - 25% on cost
Fixtures, fittings and equipment-20% on cost
Motor vehicles-25% on cost
Computer equipment - Straight line over 3 years

Assets are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss.

Stock and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow moving items. In respect of work in progress, cost includes a relevant proportion of overheads according to the stage of completion.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences.

JACQUES LANDSCAPES LIMITED (REGISTERED NUMBER: 02763256)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JANUARY 2024


2. ACCOUNTING POLICIES - continued

Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 18 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 31 January 2023 273,164
Additions 55,390
At 30 January 2024 328,554
DEPRECIATION
At 31 January 2023 232,708
Charge for year 21,421
At 30 January 2024 254,129
NET BOOK VALUE
At 30 January 2024 74,425
At 30 January 2023 40,456

5. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 19,013 11,159
Between one and five years 45,301 18,437
64,314 29,596

Non-cancellable operating leases
2024 2023
£    £   
Within one year 18,957 14,560
Between one and five years 7,183 -
26,140 14,560

JACQUES LANDSCAPES LIMITED (REGISTERED NUMBER: 02763256)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JANUARY 2024


6. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 64,314 29,596

The hire purchase liability is secured against the assets to which it relates.

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 1,000
(2023 - 1,000 )
450 A Ordinary £1 450 -
450 B Ordinary £1 450 -
1,000 1,000

8. PENSION COMMITMENTS

The company operates a defined contribution scheme for employees.

The total cost for the year amounted to £9,207 (2023 - £8,483).

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 January 2024 and 30 January 2023:

2024 2023
£    £   
Mr T Jacques and Mrs C D Jacques
Balance outstanding at start of year 43,434 20,251
Amounts advanced - 23,183
Amounts repaid (27,623 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 15,811 43,434

Mr J T Jacques
Balance outstanding at start of year 42,177 44,096
Amounts advanced 13,427 (1,919 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 55,604 42,177

The note above summarises the net transactions on the directors' current accounts during the year. Interest has been charged using HM Revenue & Customs rates.