IRIS Accounts Production v24.3.2.46 05250127 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh052501272023-03-31052501272024-03-31052501272023-04-012024-03-31052501272022-03-31052501272022-04-012023-03-31052501272023-03-3105250127ns15:EnglandWales2023-04-012024-03-3105250127ns14:PoundSterling2023-04-012024-03-3105250127ns10:Director12023-04-012024-03-3105250127ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3105250127ns10:SmallEntities2023-04-012024-03-3105250127ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3105250127ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3105250127ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3105250127ns10:FullAccounts2023-04-012024-03-310525012712023-04-012024-03-3105250127ns10:Director22023-04-012024-03-3105250127ns10:CompanySecretary12023-04-012024-03-3105250127ns10:RegisteredOffice2023-04-012024-03-3105250127ns5:CurrentFinancialInstruments2024-03-3105250127ns5:CurrentFinancialInstruments2023-03-3105250127ns5:ShareCapital2024-03-3105250127ns5:ShareCapital2023-03-3105250127ns5:RetainedEarningsAccumulatedLosses2024-03-3105250127ns5:RetainedEarningsAccumulatedLosses2023-03-3105250127ns5:NetGoodwill2023-04-012024-03-3105250127ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3105250127ns5:PlantMachinery2023-04-012024-03-3105250127ns5:FurnitureFittings2023-04-012024-03-3105250127ns5:MotorVehicles2023-04-012024-03-3105250127ns5:NetGoodwill2023-03-3105250127ns5:NetGoodwill2024-03-3105250127ns5:NetGoodwill2023-03-3105250127ns5:PlantMachinery2023-03-3105250127ns5:PlantMachinery2024-03-3105250127ns5:PlantMachinery2023-03-3105250127ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3105250127ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-31
REGISTERED NUMBER: 05250127 (England and Wales)









Financial Statements

for the Year Ended 31 March 2024

for

Seasons Landscapes Limited

Seasons Landscapes Limited (Registered number: 05250127)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Seasons Landscapes Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: D P Hollick
M J Wood





SECRETARY: D P Hollick





REGISTERED OFFICE: 28 Church Road
Stanmore
Middlesex
HA7 4XR





REGISTERED NUMBER: 05250127 (England and Wales)





ACCOUNTANTS: Parker Cavendish
Chartered Accountants
28 Church Road
Stanmore
Middlesex
HA7 4XR

Seasons Landscapes Limited (Registered number: 05250127)

Statement of Financial Position
31 March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 9,196 25,865
9,196 25,865

CURRENT ASSETS
Stocks 305,000 305,000
Debtors 6 77,915 38,899
Cash at bank and in hand 213,569 210,908
596,484 554,807
CREDITORS
Amounts falling due within one year 7 (109,744 ) (85,655 )
NET CURRENT ASSETS 486,740 469,152
TOTAL ASSETS LESS CURRENT
LIABILITIES

495,936

495,017

PROVISIONS FOR LIABILITIES (2,299 ) (4,914 )
NET ASSETS 493,637 490,103

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 493,537 490,003
SHAREHOLDERS' FUNDS 493,637 490,103

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 December 2024 and were signed on its behalf by:





D P Hollick - Director


Seasons Landscapes Limited (Registered number: 05250127)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Seasons Landscapes 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.

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.

Turnover
Turnover represents the total invoice value of landscaping and gardening services, excluding value added tax .Turnover is recognised when the amount of revenue can be reliably measured. Turnover arising from the sale of development properties is recognised upon completion.

Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 5 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & machinery - 15% on cost
Fixtures and fittings - 25% Straight line
Motor vehicles - 25% Straight line

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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company pays contributions into a small self administered scheme in respect of certain employees. The scheme and its assets are held by independent managers. The pension charge represents contributions paid to the fund during the year.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 12 ) .

Seasons Landscapes Limited (Registered number: 05250127)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 85,143
AMORTISATION
At 1 April 2023
and 31 March 2024 85,143
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 242,239
DEPRECIATION
At 1 April 2023 216,374
Charge for year 16,669
At 31 March 2024 233,043
NET BOOK VALUE
At 31 March 2024 9,196
At 31 March 2023 25,865

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 69,839 28,144
Other debtors 8,076 10,755
77,915 38,899

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 9,175 1,152
Taxation and social security 58,700 59,473
Other creditors 41,869 25,030
109,744 85,655