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REGISTERED NUMBER: 04668630 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 February 2024

for

S J Landscaping Limited

S J Landscaping Limited (Registered number: 04668630)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S J Landscaping Limited

Company Information
for the Year Ended 29 February 2024







DIRECTOR: D S Stephens





SECRETARY: Braywood Ltd





REGISTERED OFFICE: 35 Station Approach
West Byfleet
Surrey
KT14 6NF





REGISTERED NUMBER: 04668630 (England and Wales)





ACCOUNTANTS: Braywood Ltd
35 Station Approach
West Byfleet
Surrey
KT14 6NF

S J Landscaping Limited (Registered number: 04668630)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 67,221 99,071
67,221 99,071

CURRENT ASSETS
Stocks 2,000 2,000
Debtors 5 403,038 301,603
Cash at bank - 1
405,038 303,604
CREDITORS
Amounts falling due within one year 6 347,994 246,323
NET CURRENT ASSETS 57,044 57,281
TOTAL ASSETS LESS CURRENT
LIABILITIES

124,265

156,352

CREDITORS
Amounts falling due after more than one
year

7

(25,115

)

(40,417

)

PROVISIONS FOR LIABILITIES (16,805 ) (22,242 )
NET ASSETS 82,345 93,693

CAPITAL AND RESERVES
Called up share capital 130 130
Retained earnings 82,215 93,563
SHAREHOLDERS' FUNDS 82,345 93,693

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

S J Landscaping Limited (Registered number: 04668630)

Balance Sheet - continued
29 February 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2024 and were signed by:





D S Stephens - Director


S J Landscaping Limited (Registered number: 04668630)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

S J Landscaping Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

The director expects that trading over the next twelve months will generate positive cash flows and has therefore continued to adopt the going concern basis of preparing these financial statements.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 25% on cost

Plant and machinery - 33 1/3% on cost
Plant and machinery - over the life of the asset

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

S J Landscaping Limited (Registered number: 04668630)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2023 234,647
Additions 4,519
Disposals (32,306 )
At 29 February 2024 206,860
DEPRECIATION
At 1 March 2023 135,576
Charge for year 22,322
Eliminated on disposal (18,259 )
At 29 February 2024 139,639
NET BOOK VALUE
At 29 February 2024 67,221
At 28 February 2023 99,071

S J Landscaping Limited (Registered number: 04668630)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 March 2023 45,869
Disposals (11,227 )
At 29 February 2024 34,642
DEPRECIATION
At 1 March 2023 24,263
Charge for year 5,892
Eliminated on disposal (11,226 )
At 29 February 2024 18,929
NET BOOK VALUE
At 29 February 2024 15,713
At 28 February 2023 21,606

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 339,384 259,836
Other debtors 63,654 41,767
403,038 301,603

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans and overdrafts 55,326 32,424
Hire purchase contracts 5,303 5,303
Trade creditors 165,172 92,273
Taxation and social security 50,388 34,086
Other creditors 71,805 82,237
347,994 246,323

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.2.24 28.2.23
£    £   
Bank loans 15,834 25,833
Hire purchase contracts 9,281 14,584
25,115 40,417

S J Landscaping Limited (Registered number: 04668630)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

29.2.24 28.2.23
£    £   
Hire purchase contracts 14,584 19,887

The HP agreements are secured against the machinery and motor vehicles being purchased through the agreements. They have a net book value of £15,713.

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 29 February 2024 and 28 February 2023:

29.2.24 28.2.23
£    £   
S J Gard
Balance outstanding at start of year - 25,105
Amounts repaid - (25,105 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

The loan to the director is repayable upon demand and interest is charged in accordance with HMRC's beneficial loan rates.

10. RELATED PARTY DISCLOSURES

Included in Other Creditors is a balance of £63,807 owed to the director.

11. ULTIMATE CONTROLLING PARTY

D S Stephens was the ultimate controlling party during this financial year.