Company Registration No. 04374993 (England and Wales)
RECKLESS ORCHARD LANDSCAPE CONSULTANTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
PAGES FOR FILING WITH REGISTRAR
RECKLESS ORCHARD LANDSCAPE CONSULTANTS LIMITED
COMPANY INFORMATION
Directors
Mrs W M Baker
Mr L F Baker
Company number
04374993
Registered office
The Old Ship
Llandogo
Monmouth
Monmouthshire
NP25 4TD
Accountants
Apsleys Chartered Accountants
21 Bampton Street
Tiverton
Devon
EX16 6AA
RECKLESS ORCHARD LANDSCAPE CONSULTANTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
RECKLESS ORCHARD LANDSCAPE CONSULTANTS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
97
Current assets
Debtors
4
11,014
8,368
Cash at bank and in hand
1,439
3,006
12,453
11,374
Creditors: amounts falling due within one year
5
(9,761)
(13,194)
Net current assets/(liabilities)
2,692
(1,820)
Total assets less current liabilities
2,692
(1,723)
Creditors: amounts falling due after more than one year
6
(2,547)
(4,537)
Net assets/(liabilities)
145
(6,260)
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
45
(6,360)
Total equity
145
(6,260)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

RECKLESS ORCHARD LANDSCAPE CONSULTANTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2024
31 March 2024
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 4 December 2024 and are signed on its behalf by:
Mrs W M Baker
Director
Company Registration No. 04374993
RECKLESS ORCHARD LANDSCAPE CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
1
Accounting policies
Company information

Reckless Orchard Landscape Consultants Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2
Going concern

At truethe time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements

1.3
Turnover

Turnover represents amounts receivable for goods and services net of VAT.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
33% straight line
Fixtures, fittings & equipment
25% straight line
Computer equipment
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

RECKLESS ORCHARD LANDSCAPE CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 2 (2023 - 2).

3
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Computer equipment
Total
£
£
£
£
Cost
At 1 April 2023 and 31 March 2024
4,075
7,360
7,662
19,097
Depreciation and impairment
At 1 April 2023
4,075
7,360
7,565
19,000
Depreciation charged in the year
-
0
-
0
97
97
At 31 March 2024
4,075
7,360
7,662
19,097
Carrying amount
At 31 March 2024
-
0
-
0
-
0
-
0
At 31 March 2023
-
0
-
0
97
97
RECKLESS ORCHARD LANDSCAPE CONSULTANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
6,621
5,351
Other debtors
4,393
3,017
11,014
8,368
5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
5,717
11,986
Corporation tax
3,021
-
0
Other taxation and social security
12
207
Accruals and deferred income
1,011
1,001
9,761
13,194
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
2,547
4,537

 

7
Called up share capital
2024
2023
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary of £1 each
100
100
Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Mrs W M Baker -
-
898
995
1,893
Mr L F Baker -
-
898
996
1,894
1,796
1,991
3,787
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