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Registered number: 04840565
J P Landscapes & Construction Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04840565
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 90,116 80,222
90,116 80,222
CURRENT ASSETS
Stocks 5 15,000 19,850
Debtors 6 6,709 53,838
Cash at bank and in hand 176,108 91,534
197,817 165,222
Creditors: Amounts Falling Due Within One Year 7 (77,048 ) (93,915 )
NET CURRENT ASSETS (LIABILITIES) 120,769 71,307
TOTAL ASSETS LESS CURRENT LIABILITIES 210,885 151,529
Creditors: Amounts Falling Due After More Than One Year 8 - (547 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,529 ) (20,056 )
NET ASSETS 188,356 130,926
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 188,256 130,826
SHAREHOLDERS' FUNDS 188,356 130,926
Page 1
Page 2
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J R Price
Director
11 January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J P Landscapes & Construction Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from landscaping and construction services are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.
Interest receivable
Interest income is recognised using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery - 15% on reducing balance
Motor Vehicles - 25% on reducing balance
Computer Equipment - 15% on reducing balance
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged ot profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. 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.
...CONTINUED
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2.6. Taxation - continued
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.
2.7. Debtors and creditors receivable / payable within one year
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 132,770 69,097 4,687 206,554
Additions 1,999 29,000 296 31,295
Disposals (600 ) (9,250 ) - (9,850 )
As at 31 July 2024 134,169 88,847 4,983 227,999
Depreciation
As at 1 August 2023 66,776 56,446 3,110 126,332
Provided during the period 10,178 10,283 281 20,742
Disposals (461 ) (8,730 ) - (9,191 )
As at 31 July 2024 76,493 57,999 3,391 137,883
Net Book Value
As at 31 July 2024 57,676 30,848 1,592 90,116
As at 1 August 2023 65,994 12,651 1,577 80,222
5. Stocks
2024 2023
£ £
Stock 15,000 19,850
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 47,698
Prepayments and accrued income 6,709 6,140
6,709 53,838
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 3,333
Trade creditors 30,929 53,428
Corporation tax 19,418 12,500
Other taxes and social security 2,774 3,698
VAT 20,463 17,425
Other creditors 1,343 1,332
Accruals and deferred income 1,805 1,700
Director's loan account 316 499
77,048 93,915
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 547
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 3,333
Later than one year and not later than five years - 547
- 3,880
- 3,880
10. Share Capital
2024 2023
Allotted, called up and fully paid £ £
90 Ordinary Shares of £ 1.00 each 90 90
10 Ordinary A shares of £ 1.00 each 10 10
100 100
11. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £9,425 (2023: £21,081).
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