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REGISTERED NUMBER: 11145507 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 January 2024

for

Walker Landscape & Design Ltd

Walker Landscape & Design Ltd (Registered number: 11145507)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Walker Landscape & Design Ltd

Company Information
for the Year Ended 31 January 2024







DIRECTORS: Mr B M Walker
Mrs G Walker
Mr C J Meehan





REGISTERED OFFICE: Military House
24 Castle Street
Chester
Cheshire
CH1 2DS





REGISTERED NUMBER: 11145507 (England and Wales)





ACCOUNTANTS: Haines Watts
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS

Walker Landscape & Design Ltd (Registered number: 11145507)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,000 5,000
Property, plant and equipment 5 289,242 188,829
293,242 193,829

CURRENT ASSETS
Inventories 121,439 121,439
Debtors 6 123,522 125,964
Cash at bank - 13,098
244,961 260,501
CREDITORS
Amounts falling due within one year 7 379,253 309,566
NET CURRENT LIABILITIES (134,292 ) (49,065 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

158,950

144,764

CREDITORS
Amounts falling due after more than one
year

8

140,035

114,382
NET ASSETS 18,915 30,382

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 18,815 30,282
SHAREHOLDERS' FUNDS 18,915 30,382

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

Walker Landscape & Design Ltd (Registered number: 11145507)

Balance Sheet - continued
31 January 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by:





Mr B M Walker - Director


Walker Landscape & Design Ltd (Registered number: 11145507)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Walker Landscape & Design Ltd 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.

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 financial statements are presented in sterling, which is the functional currency of the company, rounded to the nearest £1.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Work in progress
Inventories and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

Taxation
Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Walker Landscape & Design Ltd (Registered number: 11145507)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 10,000
AMORTISATION
At 1 February 2023 5,000
Charge for year 1,000
At 31 January 2024 6,000
NET BOOK VALUE
At 31 January 2024 4,000
At 31 January 2023 5,000

5. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 February 2023 238,744 11,387 250,131
Additions 151,040 - 151,040
Disposals - (11,387 ) (11,387 )
At 31 January 2024 389,784 - 389,784
DEPRECIATION
At 1 February 2023 53,646 7,656 61,302
Charge for year 46,896 - 46,896
Eliminated on disposal - (7,656 ) (7,656 )
At 31 January 2024 100,542 - 100,542
NET BOOK VALUE
At 31 January 2024 289,242 - 289,242
At 31 January 2023 185,098 3,731 188,829

Walker Landscape & Design Ltd (Registered number: 11145507)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 February 2023 47,826
Additions 62,400
At 31 January 2024 110,226
DEPRECIATION
At 1 February 2023 17,217
Charge for year 25,943
At 31 January 2024 43,160
NET BOOK VALUE
At 31 January 2024 67,066
At 31 January 2023 30,609

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 74,540 22,524
Other debtors 48,982 103,440
123,522 125,964

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 24,152 10,000
Hire purchase contracts 17,594 17,594
Trade creditors 138,716 161,613
Taxation and social security 107,775 52,952
Other creditors 91,016 67,407
379,253 309,566

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans 14,042 23,933
Hire purchase contracts 85,546 19,161
Other creditors 40,447 71,288
140,035 114,382

Walker Landscape & Design Ltd (Registered number: 11145507)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

31.1.24 31.1.23
£    £   
Bank overdraft 14,152 -

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £60,000 (2023 - £82,000) were paid to the directors .

As at 31 January 2024 a director of the company owed £36,544 (2023 - £38,269) to the company in respect of an interest free loan, which is repayable on demand.