Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312023-09-01falseNo description of principal activity45truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06344434 2023-09-01 2024-08-31 06344434 2022-09-01 2023-08-31 06344434 2024-08-31 06344434 2023-08-31 06344434 c:Director1 2023-09-01 2024-08-31 06344434 c:Director2 2023-09-01 2024-08-31 06344434 c:Director2 2024-08-31 06344434 c:RegisteredOffice 2023-09-01 2024-08-31 06344434 d:PlantMachinery 2023-09-01 2024-08-31 06344434 d:PlantMachinery 2024-08-31 06344434 d:PlantMachinery 2023-08-31 06344434 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 06344434 d:MotorVehicles 2023-09-01 2024-08-31 06344434 d:MotorVehicles 2024-08-31 06344434 d:MotorVehicles 2023-08-31 06344434 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 06344434 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 06344434 d:CurrentFinancialInstruments 2024-08-31 06344434 d:CurrentFinancialInstruments 2023-08-31 06344434 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 06344434 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 06344434 d:ShareCapital 2024-08-31 06344434 d:ShareCapital 2023-08-31 06344434 d:RetainedEarningsAccumulatedLosses 2024-08-31 06344434 d:RetainedEarningsAccumulatedLosses 2023-08-31 06344434 c:FRS102 2023-09-01 2024-08-31 06344434 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 06344434 c:FullAccounts 2023-09-01 2024-08-31 06344434 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 06344434 2 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Registered number: 06344434










LEVESON LANDSCAPE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




















 
LEVESON LANDSCAPE LIMITED
 
 
Company Information


Directors
J B Leveson 
L C S Leveson (appointed 3 October 2023)




Registered number
06344434



Registered office
3rd Floor
12 Gough Square

London

EC4A 3DW





 
LEVESON LANDSCAPE LIMITED
Registered number: 06344434

Balance sheet
As at 31 August 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,707
2,277

  
1,707
2,277

Current assets
  

Debtors: amounts falling due within one year
 5 
5,704
4,257

Cash at bank and in hand
  
53,131
45,203

  
58,835
49,460

Creditors: amounts falling due within one year
 6 
(32,125)
(26,688)

Net current assets
  
 
 
26,710
 
 
22,772

Total assets less current liabilities
  
28,417
25,049

  

Net assets
  
28,417
25,049


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
27,417
24,049

  
28,417
25,049


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The Company has opted not to file the Profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 November 2024.


J B Leveson
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
LEVESON LANDSCAPE LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 August 2024

1.


General information

Leveson Landscape Limited is a private company limited by share capital and incorporated in England and Wales. The company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.
The principal activity of the company during the year was the provision of landscape gardening services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in the Profit and loss account except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2

 
LEVESON LANDSCAPE LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 August 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant & machinery
-
25% reducing balance
Motor vehicles
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Profit and loss account.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Creditors

Basic financial instruments, including trade and other creditors, are recognised at transaction price.

 
2.9

Financial instruments

The Company only enters into basic financial instrument 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 and loans to related parties.

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 5).

Page 3

 
LEVESON LANDSCAPE LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 August 2024

4.


Tangible fixed assets





Plant & machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 September 2023
9,427
29,274
38,701



At 31 August 2024

9,427
29,274
38,701



Depreciation


At 1 September 2023
8,794
27,630
36,424


Charge for the year
158
412
570



At 31 August 2024

8,952
28,042
36,994



Net book value



At 31 August 2024
475
1,232
1,707



At 31 August 2023
633
1,644
2,277


5.


Debtors

2024
2023
£
£


Trade debtors
4,910
3,317

Other debtors
-
198

Prepayments and accrued income
794
742

5,704
4,257


Page 4

 
LEVESON LANDSCAPE LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 August 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
8,033
3,227

Corporation tax
853
-

Other taxation and social security
17,291
17,700

Other creditors
1,298
1,111

Accruals and deferred income
4,650
4,650

32,125
26,688


 
Page 5