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Registered number: 04950466
D & K Landscape Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04950466
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,301 734
1,301 734
CURRENT ASSETS
Debtors 5 - 370
Cash at bank and in hand 18,082 13,492
18,082 13,862
Creditors: Amounts Falling Due Within One Year 6 (13,377 ) (13,107 )
NET CURRENT ASSETS (LIABILITIES) 4,705 755
TOTAL ASSETS LESS CURRENT LIABILITIES 6,006 1,489
Creditors: Amounts Falling Due After More Than One Year 7 - (1,564 )
NET ASSETS/(LIABILITIES) 6,006 (75 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 6,005 (76 )
SHAREHOLDERS' FUNDS 6,006 (75)
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
D P Ikin
Director
19 November 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
D & K Landscape Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04950466 . The registered office is 45 City Road, Chester, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the provision of landscaping and gardening services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
Motor Vehicles 25% on net book value
Office Equipment 25% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Office Equipment Total
£ £ £ £
Cost
As at 1 April 2023 2,619 11,102 254 13,975
Additions - - 1,089 1,089
As at 31 March 2024 2,619 11,102 1,343 15,064
Depreciation
As at 1 April 2023 2,406 10,630 205 13,241
Provided during the period 107 118 297 522
As at 31 March 2024 2,513 10,748 502 13,763
Net Book Value
As at 31 March 2024 106 354 841 1,301
As at 1 April 2023 213 472 49 734
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 370
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 188
Bank loans and overdrafts - 700
Other creditors 11,451 12,219
Taxation and social security 1,926 -
13,377 13,107
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 1,564
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
The director has made an interest free loan available to the company throughout the year of £9,581 (2023 - £10,755), repayable on demand.
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