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REGISTERED NUMBER: 07830218 (England and Wales)



















SOUTH CAMBS LANDSCAPES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023






SOUTH CAMBS LANDSCAPES LIMITED (REGISTERED NUMBER: 07830218)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


SOUTH CAMBS LANDSCAPES LIMITED (REGISTERED NUMBER: 07830218)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,396 42,277

CURRENT ASSETS
Debtors 5 25,389 34,282
Cash at bank 126,998 56,987
152,387 91,269
CREDITORS
Amounts falling due within one year 6 97,115 34,791
NET CURRENT ASSETS 55,272 56,478
TOTAL ASSETS LESS CURRENT
LIABILITIES

82,668

98,755

PROVISIONS FOR LIABILITIES 6,350 7,925
NET ASSETS 76,318 90,830

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 76,218 90,730
SHAREHOLDERS' FUNDS 76,318 90,830

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

SOUTH CAMBS LANDSCAPES LIMITED (REGISTERED NUMBER: 07830218)

BALANCE SHEET - continued
30 NOVEMBER 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 October 2024 and were signed on its behalf by:




B J Kirbyshire - Director



G P Kirbyshire - Director


SOUTH CAMBS LANDSCAPES LIMITED (REGISTERED NUMBER: 07830218)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

South Cambs Landscapes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07830218

Registered office: 71 Knowl Piece
Wilbury Way
Hitchin
Hertfordshire
SG4 0TY

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Critical accounting judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


SOUTH CAMBS LANDSCAPES LIMITED (REGISTERED NUMBER: 07830218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued
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.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

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.

Going concern
The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

SOUTH CAMBS LANDSCAPES LIMITED (REGISTERED NUMBER: 07830218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 19,330 72,026 2,801 94,157
Disposals (7,995 ) - - (7,995 )
At 30 November 2023 11,335 72,026 2,801 86,162
DEPRECIATION
At 1 December 2022 12,817 37,326 1,737 51,880
Charge for year 5,652 8,675 553 14,880
Eliminated on disposal (7,994 ) - - (7,994 )
At 30 November 2023 10,475 46,001 2,290 58,766
NET BOOK VALUE
At 30 November 2023 860 26,025 511 27,396
At 30 November 2022 6,513 34,700 1,064 42,277

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 6,000 6,420
Amounts recoverable on contract 18,399 26,839
Other debtors 990 1,023
25,389 34,282

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 26,994 4,080
Taxation and social security 46,246 18,893
Other creditors 23,875 11,818
97,115 34,791

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Dividends of £50,500 were paid to the director's during the year (2022: £80,775).

Dividends of £12,800 were paid to a close family member of the director's during the year (2022: £2,000).

The directors concerned are B J Kirbyshire and G P Kirbyshire.