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REGISTERED NUMBER: 07933955 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

RJH LANDSCAPES LIMITED

RJH LANDSCAPES LIMITED (REGISTERED NUMBER: 07933955)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RJH LANDSCAPES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTOR: R J Henstridge





SECRETARY: Connolly Accountants & Business Advisors





REGISTERED OFFICE: Astral House
Granville Way
Bicester
Oxfordshire
OX26 4JT





REGISTERED NUMBER: 07933955 (England and Wales)





ACCOUNTANTS: Astral Accountancy Services Limited
Astral House
Granville Way
Bicester
Oxfordshire
OX26 4JT

RJH LANDSCAPES LIMITED (REGISTERED NUMBER: 07933955)

BALANCE SHEET
29 FEBRUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 27,331 20,765
27,331 20,765

CURRENT ASSETS
Debtors 6 46,294 60,498
Cash at bank 26,861 14,795
73,155 75,293
CREDITORS
Amounts falling due within one year 7 70,919 61,164
NET CURRENT ASSETS 2,236 14,129
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,567

34,894

CREDITORS
Amounts falling due after more than one
year

8

(11,023

)

(17,961

)

PROVISIONS FOR LIABILITIES (6,286 ) (3,398 )
NET ASSETS 12,258 13,535

CAPITAL AND RESERVES
Called up share capital 110 110
Retained earnings 12,148 13,425
12,258 13,535

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

RJH LANDSCAPES LIMITED (REGISTERED NUMBER: 07933955)

BALANCE SHEET - continued
29 FEBRUARY 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 director and authorised for issue on 5 November 2024 and were signed by:





R J Henstridge - Director


RJH LANDSCAPES LIMITED (REGISTERED NUMBER: 07933955)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1. STATUTORY INFORMATION

RJH 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.

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.

Significant judgements and estimates
The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in the accounting policies below.

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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

Revenue is recognised for the provision of services when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 10% on cost
Motor vehicles - 20% on cost
Computer equipment - 25% on cost

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.


RJH LANDSCAPES LIMITED (REGISTERED NUMBER: 07933955)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 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.

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

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 7 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2023
and 29 February 2024 40,000
AMORTISATION
At 1 March 2023
and 29 February 2024 40,000
NET BOOK VALUE
At 29 February 2024 -
At 28 February 2023 -

RJH LANDSCAPES LIMITED (REGISTERED NUMBER: 07933955)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

5. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 March 2023 3,231 43,272 63,435 17,494 127,432
Additions - 549 17,745 1,141 19,435
Disposals (3,231 ) - (30,700 ) (2,908 ) (36,839 )
At 29 February 2024 - 43,821 50,480 15,727 110,028
DEPRECIATION
At 1 March 2023 3,203 31,192 55,916 16,356 106,667
Charge for year - 4,808 7,309 724 12,841
Eliminated on disposal (3,203 ) - (30,700 ) (2,908 ) (36,811 )
At 29 February 2024 - 36,000 32,525 14,172 82,697
NET BOOK VALUE
At 29 February 2024 - 7,821 17,955 1,555 27,331
At 28 February 2023 28 12,080 7,519 1,138 20,765

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 41,310 56,283
Other debtors 2,058 360
Tax - 1,698
Prepayments and accrued income 2,926 2,157
46,294 60,498

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,938 6,938
Hire purchase contracts - 2,093
Trade creditors 6,099 2,787
Tax 27,241 24,541
Social security and other taxes 2,553 2,471
VAT 25,156 20,511
Other creditors 243 552
Directors' current accounts 889 346
Accruals and deferred income 1,800 925
70,919 61,164

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 11,023 17,961