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REGISTERED NUMBER: 04195130 (England and Wales)







Unaudited Financial Statements for the Year Ended 31 May 2024

for

J H Landscapes Limited

J H Landscapes Limited (Registered number: 04195130)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J H Landscapes Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mrs Z S Hayes
Mr J Hayes





SECRETARY: Mrs Z S Hayes





REGISTERED OFFICE: Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY





REGISTERED NUMBER: 04195130 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY

J H Landscapes Limited (Registered number: 04195130)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 548,656 458,727

CURRENT ASSETS
Debtors 5 253,477 237,764
Cash at bank and in hand 108,742 126,360
362,219 364,124
CREDITORS
Amounts falling due within one year 6 90,539 111,739
NET CURRENT ASSETS 271,680 252,385
TOTAL ASSETS LESS CURRENT LIABILITIES 820,336 711,112

CREDITORS
Amounts falling due after more than one year 7 (122,977 ) (53,370 )

PROVISIONS FOR LIABILITIES (92,862 ) (74,378 )
NET ASSETS 604,497 583,364

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 604,495 583,362
SHAREHOLDERS' FUNDS 604,497 583,364

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 January 2025 and were signed on its behalf by:



Mrs Z S Hayes - Director



Mr J Hayes - Director


J H Landscapes Limited (Registered number: 04195130)

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

1. STATUTORY INFORMATION

J H 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 20% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

J H Landscapes Limited (Registered number: 04195130)

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

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 202,641 534,272 132,559 15,612 885,084
Additions - 188,919 - - 188,919
Disposals - (6,000 ) - (3,512 ) (9,512 )
At 31 May 2024 202,641 717,191 132,559 12,100 1,064,491
DEPRECIATION
At 1 June 2023 86,879 301,586 28,644 9,248 426,357
Charge for year 2,464 65,538 25,979 1,591 95,572
Eliminated on disposal - (3,047 ) - (3,047 ) (6,094 )
At 31 May 2024 89,343 364,077 54,623 7,792 515,835
NET BOOK VALUE
At 31 May 2024 113,298 353,114 77,936 4,308 548,656
At 31 May 2023 115,762 232,686 103,915 6,364 458,727

Land and Buildings

Included within the net book value of land and buildings is £113,298.00 (2023 - £115,762) in respect of investment properties. Depreciation for the year on this asset was £2,464 (2023 - £2,463).

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
Reclassification/transfer 220,282 70,163 290,445
At 31 May 2024 220,282 70,163 290,445
DEPRECIATION
Charge for year 21,033 12,491 33,524
Reclassification/transfer 7,969 20,199 28,168
At 31 May 2024 29,002 32,690 61,692
NET BOOK VALUE
At 31 May 2024 191,280 37,473 228,753

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 204,989 214,298
Amounts owed by group undertakings 26,334 -
Other debtors 10,387 1,095
Staff loan 453 242
Directors' current accounts - 8,048
VAT 8,140 13,016
Prepayments 3,174 1,065
253,477 237,764

J H Landscapes Limited (Registered number: 04195130)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts 48,687 36,373
Trade creditors 33,476 55,859
Amounts owed to group undertakings - 8,281
CIS liability 366 -
Social security and other taxes 933 3,829
Other creditors 63 -
Credit card account 1,246 915
Directors' current accounts 2,168 -
Accrued expenses 3,600 6,482
90,539 111,739

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts 122,977 53,370

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
2 Ordinary 1 2 2

9. RESERVES
Retained
earnings
£   

At 1 June 2023 583,362
Profit for the year 57,133
Dividends (36,000 )
At 31 May 2024 604,495

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2024 and 31 May 2023:

31.5.24 31.5.23
£    £   
Mrs Z S Hayes and Mr J Hayes
Balance outstanding at start of year 8,048 -
Amounts advanced - 8,048
Amounts repaid (10,216 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,168 ) 8,048

11. RELATED PARTY DISCLOSURES

During the year the directors continued to provide a loan to the company which is interest free and payable on demand. At the balance sheet date the amount due to the directors was £2,168.

As at the balance sheet date,J H Agriculture Limited owed £26,334.19 to the company. No interest is being charged on this.