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Logo On Report
Registered Number: 14709308


 

 

 

COPELAND LANDSCAPES LTD


Abridged Accounts
 


Period of accounts

Start date: 06 March 2023

End date: 29 February 2024
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Copeland Landscapes Ltd for the period ended 29 February 2024 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at



http://rulebook.accaglobal.com.



This report is made solely to the member of Copeland Landscapes Ltd, as a body, in accordance with the terms of our engagement letter dated 06 March 2023. Our work has been undertaken solely to prepare for your approval the accounts of Copeland Landscapes Ltd and state those matters that we have agreed to state to the Board of Copeland Landscapes Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at



http://www.accaglobal.com/factsheet163.



To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Copeland Landscapes Ltd and its members as a body for our work or for this report. It is your duty to ensure that Copeland Landscapes Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Copeland Landscapes Ltd. You consider that Copeland Landscapes Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Copeland Landscapes Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.


Mr Simon Waters FCCA FMAAT
SJW Accountants

Casterton Suite
Clawthorpe Hall Business Centre
Burton in Kendal
Carnforth
LA6 1NU
27 November 2024
1
 
 
Notes
 
2024
£
Fixed assets    
Intangible fixed assets 3 4,820 
Tangible fixed assets 4 35,208 
40,028 
Current assets    
Debtors 4,211 
Cash at bank and in hand 10,330 
14,541 
Creditors: amount falling due within one year (25,994)
Net current assets (11,453)
 
Total assets less current liabilities 28,575 
Provisions for liabilities (6,248)
Net assets 22,327 
 

Capital and reserves
   
Called up share capital 100 
Profit and loss account 22,227 
Shareholders' funds 22,327 
 


For the period ended 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 27 November 2024 and were signed by:


-------------------------------
David Robinson
Director
2
General Information
Copeland Landscapes Ltd is a private company, limited by shares, registered in , registration number 14709308, registration address Casterton Suite, Burton-in-Kendal, Carnforth, Lancs, LA6 1NU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10 Yrs Straight Line
Motor Vehicles 5 Yrs Straight Line
Inventory
Inventories are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 0.
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 06 March 2023  
Additions 6,000    6,000 
Disposals  
At 29 February 2024 6,000    6,000 
Amortisation
At 06 March 2023  
Charge for period 1,180    1,180 
On disposals  
At 29 February 2024 1,180    1,180 
Net book values
At 29 February 2024 4,820    4,820 
At 05 March 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 06 March 2023    
Additions 19,716    19,960    39,676 
Disposals    
At 29 February 2024 19,716    19,960    39,676 
Depreciation
At 06 March 2023    
Charge for period 1,796    2,672    4,468 
On disposals    
At 29 February 2024 1,796    2,672    4,468 
Net book values
Closing balance as at 29 February 2024 17,920    17,288    35,208 
Opening balance as at 06 March 2023    


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