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WHEELBARROW LANDSCAPES LTD

Registered Number
14070329
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

WHEELBARROW LANDSCAPES LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Mr. Dl HAWKES
Mrs. J HAWKES
Mr. JA RICKS

Registered Address

79 Higher Bore Street
Bodmin
PL31 1JT

Registered Number

14070329 (England and Wales)
WHEELBARROW LANDSCAPES LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets324,00027,000
Tangible assets477,45920,250
101,45947,250
Current assets
Stocks523,54423,500
Debtors617,00617,856
Cash at bank and on hand101,461106,215
142,011147,571
Creditors amounts falling due within one year7(88,469)(117,513)
Net current assets (liabilities)53,54230,058
Total assets less current liabilities155,00177,308
Creditors amounts falling due after one year8(59,441)-
Net assets95,56077,308
Capital and reserves
Called up share capital110110
Profit and loss account95,45077,198
Shareholders' funds95,56077,308
The financial statements were approved and authorised for issue by the Board of Directors on 12 December 2024, and are signed on its behalf by:
Mr. Dl HAWKES
Director
Registered Company No. 14070329
WHEELBARROW LANDSCAPES LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year118
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 September 2330,00030,000
At 31 August 2430,00030,000
Amortisation and impairment
At 01 September 233,0003,000
Charge for year3,0003,000
At 31 August 246,0006,000
Net book value
At 31 August 2424,00024,000
At 31 August 2327,00027,000
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 September 23-17,0005,4374,56327,000
Additions3,14973,223-1,06877,440
Disposals-(500)--(500)
At 31 August 243,14989,7235,4375,631103,940
Depreciation and impairment
At 01 September 23-4,2501,3591,1416,750
Charge for year6617,8131,0201,01219,911
On disposals-(180)--(180)
At 31 August 246621,8832,3792,15326,481
Net book value
At 31 August 243,08367,8403,0583,47877,459
At 31 August 23-12,7504,0783,42220,250
5.Stocks

2024

2023

££
Other stocks23,54423,500
Total23,54423,500
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,72616,892
Other debtors14,006-
Prepayments and accrued income1,274964
Total17,00617,856
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables14,52412,080
Taxation and social security26,78637,558
Finance lease and HP contracts15,186-
Other creditors31,47767,875
Accrued liabilities and deferred income496-
Total88,469117,513
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Other creditors59,441-
Total59,441-
9.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts59,441-