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Logo On Report
Registered Number: 11523307
England and Wales

 

 

 

HORTICULTURAL SALES & CONSULTANCY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Michael Kevin White
Nicola Joan White
Registered Number 11523307
Registered Office 1 The Bridgeway
Portsmouth Road
Southampton
Hampshire
SO19 7PE
Accountants JSR Management & HR Consultancy Services Ltd
1 The Bridgeway
Portsmouth Road, Woolston
Southampton
SO19 7PE
1
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
JSR Management & HR Consultancy Services Ltd
31 March 2024



....................................................
JSR Management & HR Consultancy Services Ltd
1 The Bridgeway
Portsmouth Road, Woolston
Southampton
SO19 7PE
15 June 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 328    656 
328    656 
Current assets      
Stocks 4 1,072   
Debtors: amounts falling due within one year 5 8,080    15,598 
Debtors: amounts falling due after one year 6 100    100 
Cash at bank and in hand 18,258    15,804 
27,510    31,502 
Creditors: amount falling due within one year 7 (23,274)   (25,358)
Net current assets 4,236    6,144 
 
Total assets less current liabilities 4,564    6,800 
Creditors: amount falling due after more than one year 8   (6,532)
Net assets 4,564    268 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 4,464    168 
Shareholder's funds 4,564    268 
 


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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 15 June 2024 and were signed on its behalf by:


-------------------------------
Michael Kevin White
Director
3
General Information
HORTICULTURAL SALES & CONSULTANCY LTD is a private company, limited by shares, registered in England and Wales, registration number 11523307, registration address 1 The Bridgeway, Portsmouth Road, Southampton, Hampshire, SO19 7PE.

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 on the going concern basis and 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
Since the previous Statement of Financial position date the government mandated lockdown and the resulting reduction of trading activity has effected the company's turnover and profitability for the current year. Due to the unpredictability of the Covid - 19 pandemic, any assumptions relating to the speed and completeness of the recovery will inevitably leave an element of uncertainty.

The directors continue to support the business and have assessed whether the "going concern" basis of accounting is appropriate, considering all the available information about the future, which is at least, but not limited to, 12 months from the date of approval. At this time, the directors neither intend to liquidate the entity or to cease trading and therefore have prepared the Financial Statements on a "going concern" basis.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and any trade discounts applied.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Website cost
Planning and operating costs for the company's website are charged to the income statement 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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position 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% Straight Line
Fixtures and Fittings 25% Straight Line
Computer Equipment 25% Straight Line
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.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2023 1,312    19,314    170    824    21,620 
Additions        
Disposals        
At 31 March 2024 1,312    19,314    170    824    21,620 
Depreciation
At 01 April 2023 656    19,314    170    824    20,964 
Charge for year 328          328 
On disposals        
At 31 March 2024 984    19,314    170    824    21,292 
Net book values
Closing balance as at 31 March 2024 328          328 
Opening balance as at 01 April 2023 656          656 


4.

Stocks

2024
£
  2023
£
Stocks 1,072   
1,072   

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 8,080    14,760 
Prepayments & Accrued Income   838 
8,080    15,598 

6.

Debtors: amounts falling due after one year

2024
£
  2023
£
Called Up Share Capital Not Paid 100    100 
100    100 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 212   
Credit Card 1,357    3,083 
Corporation Tax 6,198    5,478 
PAYE & Social Security 571    518 
Obligations under HP/Financial Leases   3,411 
Directors' Current Accounts 11,572    9,783 
VAT 3,364    3,085 
23,274    25,358 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Obligations Under HP/Financial Leases   6,532 
  6,532 

4