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Company Registration No. 14274643 (England and Wales)
J Truscott Property And Garden Services Ltd Unaudited accounts for the year ended 31 May 2024
J Truscott Property And Garden Services Ltd Unaudited accounts Contents
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J Truscott Property And Garden Services Ltd Company Information for the year ended 31 May 2024
Directors
J Truscott H Truscott
Company Number
14274643 (England and Wales)
Registered Office
18 Highfield Avenue St. Austell Cornwall PL25 4SW England
Accountants
Mrs R N Pitman Portheras Accounting Ltd Tremarstan Kilhallon Cornwall PL24 2RL
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J Truscott Property And Garden Services Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,914 
13,492 
Current assets
Inventories
7,000 
12,383 
Debtors
5,459 
15,000 
Cash at bank and in hand
5,485 
2,969 
17,944 
30,352 
Creditors: amounts falling due within one year
(49,922)
(25,091)
Net current (liabilities)/assets
(31,978)
5,261 
Net assets
5,936 
18,753 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,836 
18,653 
Shareholders' funds
5,936 
18,753 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2025 and were signed on its behalf by
J Truscott Director Company Registration No. 14274643
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J Truscott Property And Garden Services Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
J Truscott Property And Garden Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 14274643. The registered office is 18 Highfield Avenue, St. Austell, Cornwall, PL25 4SW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Computer equipment
Straight line over 3 years
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
6,933 
8,838 
- 
15,771 
Additions
1,236 
28,495 
399 
30,130 
At 31 May 2024
8,169 
37,333 
399 
45,901 
Depreciation
At 1 June 2023
968 
1,311 
- 
2,279 
Charge for the year
1,406 
4,280 
22 
5,708 
At 31 May 2024
2,374 
5,591 
22 
7,987 
Net book value
At 31 May 2024
5,795 
31,742 
377 
37,914 
At 31 May 2023
5,965 
7,527 
- 
13,492 
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J Truscott Property And Garden Services Ltd Notes to the Accounts for the year ended 31 May 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,140 
15,000 
Accrued income and prepayments
67 
- 
Other debtors
4,252 
- 
5,459 
15,000 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,270 
- 
VAT
4,036 
3,339 
Obligations under finance leases and hire purchase contracts
22,862 
- 
Trade creditors
11,687 
1,012 
Taxes and social security
5,407 
9,425 
Loans from directors
- 
10,391 
Accruals
660 
924 
49,922 
25,091 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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