2023-04-012024-03-312024-03-31false14015901SCORFIELD BUILDING & LANDSCAPING 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SCORFIELD BUILDING & LANDSCAPING LTD

Registered Number
14015901
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

SCORFIELD BUILDING & LANDSCAPING LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

David Scorfield

Registered Address

Boston House 212-214 High Street
Wetherby
LS23 6AD

Registered Number

14015901 (England and Wales)
SCORFIELD BUILDING & LANDSCAPING LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets352,25719,442
52,25719,442
Current assets
Stocks4-12,800
Debtors3,2875,591
Cash at bank and on hand71,10133,371
74,38851,762
Creditors amounts falling due within one year5(49,593)(50,133)
Net current assets (liabilities)24,7951,629
Total assets less current liabilities77,05221,071
Creditors amounts falling due after one year6(27,551)(6,500)
Net assets49,50114,571
Capital and reserves
Called up share capital11
Profit and loss account49,50014,570
Shareholders' funds49,50114,571
The financial statements were approved and authorised for issue by the Director on 21 November 2024, and are signed on its behalf by:
David Scorfield
Director
Registered Company No. 14015901
SCORFIELD BUILDING & LANDSCAPING LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment15
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year107
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 2310,6728,5002,37321,545
Additions40,333--40,333
At 31 March 2451,0058,5002,37361,878
Depreciation and impairment
At 01 April 231,867177592,103
Charge for year5,0902,0813477,518
At 31 March 246,9572,2584069,621
Net book value
At 31 March 2444,0486,2421,96752,257
At 31 March 238,8058,3232,31419,442
4.Stocks

2024

2023

££
Work in progress-12,800
Total-12,800
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables17,66526,315
Bank borrowings and overdrafts-752
Taxation and social security30,31821,486
Accrued liabilities and deferred income1,6101,580
Total49,59350,133
6.Creditors: amounts due after one year

2024

2023

££
Other creditors27,5516,500
Total27,5516,500
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts27,5516,500