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REGISTERED NUMBER: 04656626 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

Trelawny Landscaping Ltd

Trelawny Landscaping Ltd (Registered number: 04656626)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Trelawny Landscaping Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTOR: S Chapman





SECRETARY:





REGISTERED OFFICE: Fernleigh
Bowling Green
Bugle
St Austell
Cornwall
PL26 8RN





REGISTERED NUMBER: 04656626 (England and Wales)





ACCOUNTANTS: Derek Cousens Ltd
Chartered Accountants
20 Crockwell Street
Bodmin
Cornwall
PL31 2DS

Trelawny Landscaping Ltd (Registered number: 04656626)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 350
Tangible assets 5 43,073 53,589
43,073 53,939

CURRENT ASSETS
Stocks 71,000 70,000
Debtors 6 355,468 611,289
Cash at bank 9,858 23,538
436,326 704,827
CREDITORS
Amounts falling due within one year 7 210,380 223,259
NET CURRENT ASSETS 225,946 481,568
TOTAL ASSETS LESS CURRENT
LIABILITIES

269,019

535,507

CREDITORS
Amounts falling due after more than one
year

8

(16,523

)

(26,629

)

PROVISIONS FOR LIABILITIES (8,185 ) (10,182 )
NET ASSETS 244,311 498,696

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 243,311 497,696
244,311 498,696

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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.

Trelawny Landscaping Ltd (Registered number: 04656626)

Balance Sheet - continued
31 October 2023


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 18 November 2024 and were signed by:





S Chapman - Director


Trelawny Landscaping Ltd (Registered number: 04656626)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Trelawny Landscaping 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.

Turnover
Turnover 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 2005, is being amortised evenly over its estimated useful life of twenty 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.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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

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.

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.

Trelawny Landscaping Ltd (Registered number: 04656626)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

2. ACCOUNTING POLICIES - continued

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 4 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022
and 31 October 2023 7,000
AMORTISATION
At 1 November 2022 6,650
Charge for year 350
At 31 October 2023 7,000
NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 350

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022
and 31 October 2023 185,223
DEPRECIATION
At 1 November 2022 131,634
Charge for year 10,516
At 31 October 2023 142,150
NET BOOK VALUE
At 31 October 2023 43,073
At 31 October 2022 53,589

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 69,526 153,438
Amounts owed by participating interests 285,942 457,363
Other debtors - 488
355,468 611,289

Trelawny Landscaping Ltd (Registered number: 04656626)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,106 9,851
Trade creditors 16,357 46,165
Taxation and social security 97,161 81,173
Other creditors 86,756 86,070
210,380 223,259

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 16,523 26,629

9. ULTIMATE CONTROLLING PARTY

The controlling party is Agave Landscape Limited.

The ultimate controlling party is S Chapman.