2023-04-01 2024-03-31 false Capium Accounts Production 1.1 04676251 bus:FullAccounts 2023-04-01 2024-03-31 04676251 bus:FRS102 2023-04-01 2024-03-31 04676251 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 04676251 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04676251 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04676251 2023-04-01 2024-03-31 04676251 2024-03-31 04676251 bus:RegisteredOffice 2023-04-01 2024-03-31 04676251 core:WithinOneYear 2024-03-31 04676251 core:AfterOneYear 2024-03-31 04676251 bus:Director1 2023-04-01 2024-03-31 04676251 bus:Director1 2024-03-31 04676251 bus:Director1 2022-04-01 2023-03-31 04676251 bus:Director2 2023-04-01 2024-03-31 04676251 bus:Director2 2024-03-31 04676251 bus:Director2 2022-04-01 2023-03-31 04676251 2022-04-01 04676251 bus:CompanySecretary1 2023-04-01 2024-03-31 04676251 bus:LeadAgentIfApplicable 2023-04-01 2024-03-31 04676251 2022-04-01 2023-03-31 04676251 2023-03-31 04676251 core:WithinOneYear 2023-03-31 04676251 core:AfterOneYear 2023-03-31 04676251 bus:EntityAccountantsOrAuditors 2022-04-01 2023-03-31 04676251 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 04676251 bus:OrdinaryShareClass1 2024-03-31 04676251 bus:OrdinaryShareClass1 2022-04-01 2023-03-31 04676251 bus:OrdinaryShareClass1 2023-03-31 04676251 core:PlantMachinery 2023-04-01 2024-03-31 04676251 core:PlantMachinery 2024-03-31 04676251 core:PlantMachinery 2023-03-31 04676251 core:MotorCars 2023-04-01 2024-03-31 04676251 core:MotorCars 2024-03-31 04676251 core:MotorCars 2023-03-31 04676251 core:ComputerEquipment 2023-04-01 2024-03-31 04676251 core:ComputerEquipment 2024-03-31 04676251 core:ComputerEquipment 2023-03-31 04676251 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-03-31 04676251 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-03-31 04676251 core:CostValuation core:Non-currentFinancialInstruments 2024-03-31 04676251 core:CostValuation core:Non-currentFinancialInstruments 2023-03-31 04676251 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-03-31 04676251 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-03-31 04676251 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-03-31 04676251 core:Non-currentFinancialInstruments 2024-03-31 04676251 core:Non-currentFinancialInstruments 2023-03-31 04676251 core:ShareCapital 2024-03-31 04676251 core:ShareCapital 2023-03-31 04676251 core:RetainedEarningsAccumulatedLosses 2024-03-31 04676251 core:RetainedEarningsAccumulatedLosses 2023-03-31 04676251 core:ShareCapitalOrdinaryShares 2023-04-01 04676251 core:ShareCapitalOrdinaryShares 2022-04-01 04676251 core:ShareCapitalOrdinaryShares 2023-04-01 2024-03-31 04676251 core:ShareCapitalOrdinaryShares 2022-04-01 2023-03-31 04676251 core:ShareCapitalOrdinaryShares 2024-03-31 04676251 core:ShareCapitalOrdinaryShares 2023-03-31 04676251 core:RetainedEarningsAccumulatedLosses 2023-04-01 04676251 core:RetainedEarningsAccumulatedLosses 2022-04-01 04676251 core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 04676251 core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 04676251 core:RetainedEarningsAccumulatedLosses 2024-03-31 04676251 core:RetainedEarningsAccumulatedLosses 2023-03-31 04676251 dpl:Item1 2023-04-01 04676251 dpl:Item1 2024-03-31 04676251 dpl:Item1 2022-04-01 04676251 dpl:Item1 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 04676251
England and Wales

 

 

 

FRASER LANDSCAPES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Fraser Alex Elliott
Julie Ann Elliott
Registered Number 04676251
Registered Office 52d Grosvenor Road
Langley Vale
Epsom
Surrey
KT18 6JB
Accountants Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
Secretary Fraser Alex Elliott
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 March 2024.
Principal activities
The principal activity of the company during the financial year was of the provision of landscape gardening services.
Directors
The directors who served the company throughout the year were as follows:
Fraser Alex Elliott
Julie Ann Elliott
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Julie Ann Elliott
Director

Date approved: 31 October 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of Fraser Landscapes Limited for the year ended 31 March 2024.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fraser Landscapes Limited for the year ended 31 March 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of Fraser Landscapes Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Fraser Landscapes Limited and state those matters that we have agreed to state to the Board of Directors of Fraser Landscapes Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fraser Landscapes Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Fraser Landscapes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Fraser Landscapes Limited.You consider that Fraser Landscapes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Fraser Landscapes Limited. 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 financial statements 31 March 2024.



....................................................
Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
31 October 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 5 32,979    14,740 
32,979    14,740 
Current assets      
Debtors 6 11,000    10,000 
Cash at bank and in hand 51,845    71,153 
62,845    81,153 
Creditors: amount falling due within one year 7 (42,081)   (52,726)
Net current assets 20,764    28,427 
 
Total assets less current liabilities 53,743    43,167 
Creditors: amount falling due after more than one year 8 (9,000)   (20,714)
Provisions for liabilities 9 (6,266)   (2,801)
Net assets 38,477    19,652 
 

Capital and reserves
     
Called up share capital 10 2    2 
Profit and loss account 38,475    19,650 
Shareholders' funds 38,477    19,652 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 31 October 2024 and were signed on its behalf by:


-------------------------------
Fraser Alex Elliott
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 April 2022 2  151  153 
Profit for the year 41,499  41,499 
Total comprehensive income for the year 41,499  41,499 
Dividends (22,000) (22,000)
Total investments by and distributions to owners (22,000) (22,000)
At 31 March 2023 2  19,650  19,652 
At 01 April 2023 2  19,650  19,652 
Profit for the year 35,825  35,825 
Total comprehensive income for the year 35,825  35,825 
Dividends (17,000) (17,000)
Total investments by and distributions to owners (17,000) (17,000)
At 31 March 2024 2  38,475  38,477 
5
General Information
Fraser Landscapes Limited is a private company, limited by shares, registered in England and Wales, registration number 04676251, registration address 52d Grosvenor Road, Langley Vale, Epsom, Surrey, KT18 6JB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Directors' Emoluments

2024
£
  2023
£
Administrative Expenses
Directors Remuneration 25,140    18,120 
25,140    18,120 

3.

Staff Costs

2024
£
  2023
£
Wages and salaries 124,366    109,638 
Other staff costs 313   
124,679    109,638 

4.

Average number of employees

Average number of employees during the year was 5 (2023 : 4).
5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 April 2023 317    75,229    817    76,363 
Additions   32,001    458    32,459 
Disposals   (13,600)     (13,600)
At 31 March 2024 317    93,630    1,275    95,222 
Depreciation
At 01 April 2023 79    61,128    416    61,623 
Charge for year 59    10,719    215    10,993 
On disposals   (10,373)     (10,373)
At 31 March 2024 138    61,474    631    62,243 
Net book values
Closing balance as at 31 March 2024 179    32,156    644    32,979 
Opening balance as at 01 April 2023 238    14,101    401    14,740 


6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 11,000    10,000 
11,000    10,000 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 4,424    3,500 
Bank Loans & Overdrafts 6,000    6,000 
Corporation Tax 2,347    10,598 
Obligations under HP/Financial Leases 3,047    1,905 
PAYE And NIC Creditor 2,510    2,378 
Directors Current Account 12,401    15,796 
VAT 11,352    12,382 
Input Vat   167 
42,081    52,726 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 9,000    15,000 
HP And Finance Lease Liability 1 (1-2yrs)   1,905 
HP And Finance Lease Liability 2 (2-5yrs)   3,809 
9,000    20,714 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 2,801    3,674 
Deferred Tax Utilised During The Year   (873)
Deferred Tax Charged to the P&L Account 3,465   
6,266    2,801 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Class A shares of £1.00 each  
 

6