IRIS Accounts Production v24.2.0.383 05118724 Board of Directors 1.7.23 30.6.24 30.6.24 false true false false true false Ordinary 1.00000 A 1.00000 B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh051187242023-06-30051187242024-06-30051187242023-07-012024-06-30051187242022-06-30051187242022-07-012023-06-30051187242023-06-3005118724ns15:EnglandWales2023-07-012024-06-3005118724ns14:PoundSterling2023-07-012024-06-3005118724ns10:Director12023-07-012024-06-3005118724ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3005118724ns10:SmallEntities2023-07-012024-06-3005118724ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3005118724ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3005118724ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3005118724ns10:FullAccounts2023-07-012024-06-3005118724ns10:OrdinaryShareClass12023-07-012024-06-3005118724ns10:OrdinaryShareClass22023-07-012024-06-3005118724ns10:OrdinaryShareClass32023-07-012024-06-3005118724ns10:Director22023-07-012024-06-3005118724ns10:CompanySecretary12023-07-012024-06-3005118724ns10:RegisteredOffice2023-07-012024-06-3005118724ns5:CurrentFinancialInstruments2023-06-3005118724ns5:CurrentFinancialInstruments2024-06-3005118724ns5:ShareCapital2023-06-3005118724ns5:ShareCapital2024-06-3005118724ns5:RevaluationReserve2023-06-3005118724ns5:RevaluationReserve2024-06-3005118724ns5:RetainedEarningsAccumulatedLosses2023-06-3005118724ns5:RetainedEarningsAccumulatedLosses2024-06-3005118724ns5:LandBuildings2023-07-012024-06-3005118724ns5:PlantMachinery2023-07-012024-06-3005118724ns5:LandBuildings2023-06-3005118724ns5:PlantMachinery2023-06-3005118724ns5:LandBuildings2024-06-3005118724ns5:PlantMachinery2024-06-3005118724ns5:LandBuildings2023-06-3005118724ns5:PlantMachinery2023-06-3005118724ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3005118724ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-3005118724ns10:OrdinaryShareClass12024-06-3005118724ns10:OrdinaryShareClass22024-06-3005118724ns10:OrdinaryShareClass32024-06-3005118724ns5:RetainedEarningsAccumulatedLosses2023-06-3005118724ns5:RevaluationReserve2023-06-3005118724ns5:RetainedEarningsAccumulatedLosses2023-07-012024-06-30
REGISTERED NUMBER: 05118724 (England and Wales)










Unaudited Financial Statements for the Year Ended 30 June 2024

for

Oak View Landscapes Ltd

Oak View Landscapes Ltd (Registered number: 05118724)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Oak View Landscapes Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mr P D Downer
Mr M Selby





SECRETARY: Mrs S D Downer





REGISTERED OFFICE: Pattens Yard
Nayland Road
West Bergholt
Colchester
Essex
CO6 3DQ





REGISTERED NUMBER: 05118724 (England and Wales)





ACCOUNTANTS: LB Group Advisory Limited
Swift House, Ground Floor
18 Hoffmanns Way
Chelmsford
Essex
CM1 1GU

Oak View Landscapes Ltd (Registered number: 05118724)

Balance Sheet
30 June 2024

30.6.23 30.6.24
£    £    Notes £    £   
FIXED ASSETS
1,008,069 Tangible assets 4 1,259,264

CURRENT ASSETS
30,000 Stocks 31,470
1,085,761 Debtors 5 950,377
1,289,358 Cash at bank and in hand 1,020,665
2,405,119 2,002,512
CREDITORS
630,513 Amounts falling due within one year 6 474,633
1,774,606 NET CURRENT ASSETS 1,527,879
2,782,675 TOTAL ASSETS LESS CURRENT
LIABILITIES

2,787,143

108,622 PROVISIONS FOR LIABILITIES 107,663
2,674,053 NET ASSETS 2,679,480

CAPITAL AND RESERVES
200 Called up share capital 7 200
346,793 Fair value reserve 8 351,586
2,327,060 Retained earnings 8 2,327,694
2,674,053 SHAREHOLDERS' FUNDS 2,679,480

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.

Oak View Landscapes Ltd (Registered number: 05118724)

Balance Sheet - continued
30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2024 and were signed on its behalf by:





Mr P D Downer - Director


Oak View Landscapes Ltd (Registered number: 05118724)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Oak View Landscapes 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced work done and services, excluding value added tax and also recognises work carried out up to, but not invoiced, at the balance sheet date where the company has obtained the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 1% on cost
Plant and machinery etc - 33% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


Oak View Landscapes Ltd (Registered number: 05118724)

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 44 (2023 - 41 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
Totals buildings etc
£    £    £   
COST OR VALUATION
At 1 July 2023 1,365,773 1,007,439 358,334
Additions 320,719 222,536 98,183
Disposals (3,400 ) - (3,400 )
At 30 June 2024 1,683,092 1,229,975 453,117
DEPRECIATION
At 1 July 2023 357,704 94,284 263,420
Charge for year 69,269 20,647 48,622
Eliminated on disposal (3,145 ) - (3,145 )
At 30 June 2024 423,828 114,931 308,897
NET BOOK VALUE
At 30 June 2024 1,259,264 1,115,044 144,220
At 30 June 2023 1,008,069 913,155 94,914

Cost or valuation at 30 June 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2016 73,449 - 73,449
Valuation in 2018 131,763 - 131,763
Valuation in 2023 245,088 - 245,088
Cost 779,675 453,117 1,232,792
1,229,975 453,117 1,683,092

Oak View Landscapes Ltd (Registered number: 05118724)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS - continued

The directors consider the leasehold property to be valued at its fair value at the balance sheet date, based on their local knowledge of property values.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 825,106 1,049,603
Other debtors 125,271 36,158
950,377 1,085,761

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 363,704 432,283
Taxation and social security 44,060 140,908
Other creditors 66,869 57,322
474,633 630,513

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
100 Ordinary £1 100 100
90 A £1 90 90
10 B £1 10 10
200 200

8. RESERVES
Fair
Retained value
Totals earnings reserve
£    £    £   

At 1 July 2023 2,673,853 2,327,060 346,793
Profit for the year 78,761 78,761
Dividends (73,333 ) (73,333 )
Transfer of fair value, net
of deferred tax (1 ) (4,794 ) 4,793
At 30 June 2024 2,679,280 2,327,694 351,586