Acorah Software Products - Accounts Production 16.0.110 false true 29 June 2022 1 October 2021 false 30 June 2022 28 June 2023 28 June 2023 08078874 Mr Ian Bugler Mr Ian Bugler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08078874 2022-06-29 08078874 2023-06-28 08078874 2022-06-30 2023-06-28 08078874 frs-core:CurrentFinancialInstruments 2023-06-28 08078874 frs-core:Non-currentFinancialInstruments 2023-06-28 08078874 frs-core:ComputerEquipment 2023-06-28 08078874 frs-core:ComputerEquipment 2022-06-30 2023-06-28 08078874 frs-core:ComputerEquipment 2022-06-29 08078874 frs-core:MotorVehicles 2023-06-28 08078874 frs-core:MotorVehicles 2022-06-30 2023-06-28 08078874 frs-core:MotorVehicles 2022-06-29 08078874 frs-core:PlantMachinery 2023-06-28 08078874 frs-core:PlantMachinery 2022-06-30 2023-06-28 08078874 frs-core:PlantMachinery 2022-06-29 08078874 frs-core:ShareCapital 2023-06-28 08078874 frs-core:RetainedEarningsAccumulatedLosses 2023-06-28 08078874 frs-bus:PrivateLimitedCompanyLtd 2022-06-30 2023-06-28 08078874 frs-bus:FilletedAccounts 2022-06-30 2023-06-28 08078874 frs-bus:SmallEntities 2022-06-30 2023-06-28 08078874 frs-bus:AuditExempt-NoAccountantsReport 2022-06-30 2023-06-28 08078874 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-30 2023-06-28 08078874 frs-bus:Director1 2022-06-30 2023-06-28 08078874 frs-bus:CompanySecretary1 2022-06-30 2023-06-28 08078874 frs-core:CurrentFinancialInstruments 9 2023-06-28 08078874 frs-countries:EnglandWales 2022-06-30 2023-06-28 08078874 2021-09-30 08078874 2022-06-29 08078874 2021-10-01 2022-06-29 08078874 frs-core:CurrentFinancialInstruments 2022-06-29 08078874 frs-core:Non-currentFinancialInstruments 2022-06-29 08078874 frs-core:ShareCapital 2022-06-29 08078874 frs-core:RetainedEarningsAccumulatedLosses 2022-06-29 08078874 frs-core:CurrentFinancialInstruments 9 2022-06-29
Registered number: 08078874
I T B Gardening And Tree Care Ltd
Unaudited Financial Statements
For The Year Ended 28 June 2023
MKL Accountants Limited
Chartered Certified Accountants
Herston Cross House
230 High Street
Swanage
Dorset
BH19 2PQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08078874
28 June 2023 29 June 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,538 30,538
30,538 30,538
CURRENT ASSETS
Cash at bank and in hand 10,529 10,529
10,529 10,529
Creditors: Amounts Falling Due Within One Year 6 (23,668 ) (23,668 )
NET CURRENT ASSETS (LIABILITIES) (13,139 ) (13,139 )
TOTAL ASSETS LESS CURRENT LIABILITIES 17,399 17,399
Creditors: Amounts Falling Due After More Than One Year 7 (7,268 ) (7,268 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,961 ) (2,961 )
NET ASSETS 7,170 7,170
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 7,070 7,070
SHAREHOLDERS' FUNDS 7,170 7,170
Page 1
Page 2
For the year ending 28 June 2023 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
Mr Ian Bugler
Director
25/11/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
I T B Gardening And Tree Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08078874 . The registered office is Herston Cross House, 230 High Street, Swanage, Dorset, BH19 2PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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% Reducing Balance Method
Motor Vehicles 25% Reducing Balance Method
Computer Equipment 25% Reducing Balance Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 30 June 2022 34,413 22,095 605 57,113
As at 28 June 2023 34,413 22,095 605 57,113
Depreciation
As at 30 June 2022 17,094 9,036 445 26,575
As at 28 June 2023 17,094 9,036 445 26,575
Net Book Value
As at 28 June 2023 17,319 13,059 160 30,538
As at 30 June 2022 17,319 13,059 160 30,538
5. Debtors
28 June 2023 29 June 2022
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
28 June 2023 29 June 2022
£ £
Trade creditors 470 470
VAT 7,902 7,902
Other creditors 1,405 1,405
Credit Card 551 551
Director's loan account 13,340 13,340
23,668 23,668
7. Creditors: Amounts Falling Due After More Than One Year
28 June 2023 29 June 2022
£ £
Bank loans 7,268 7,268
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8. Share Capital
28 June 2023 29 June 2022
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
28 June 2023 29 June 2022
£ £
On equity shares:
Interim dividend paid - 14,500
Page 5