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Registered number: 10747101










GREEN ACORN LANDSCAPE DESIGN & CONSTRUCTION LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
GREEN ACORN LANDSCAPE DESIGN & CONSTRUCTION LIMITED
REGISTERED NUMBER: 10747101

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
41,075
35,675

  
41,075
35,675

Current assets
  

Stocks
  
17,398
-

Debtors: amounts falling due within one year
 5 
34,705
20,495

Cash at bank and in hand
 6 
53,830
33,956

  
105,933
54,451

Creditors: amounts falling due within one year
 7 
(80,184)
(30,738)

Net current assets
  
 
 
25,749
 
 
23,713

Total assets less current liabilities
  
66,824
59,388

Creditors: amounts falling due after more than one year
  
(7,267)
-

  

Net assets
  
59,557
59,388


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
59,556
59,387

  
59,557
59,388


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 January 2025.



Page 1

 
GREEN ACORN LANDSCAPE DESIGN & CONSTRUCTION LIMITED
REGISTERED NUMBER: 10747101

BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024


G Jacob
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
GREEN ACORN LANDSCAPE DESIGN & CONSTRUCTION LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Green Acorn Landscape Design & Construction Ltd is a company registered in England & Wales. Its registered office is 2 Michaels Court, Hanney Road, Oxon, OX13 5HR

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


Page 3

 
GREEN ACORN LANDSCAPE DESIGN & CONSTRUCTION LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
Motor vehicles
-
20%
Reducing Balance
Computer equipment
-
25%
Straight Line
Other fixed assets
-

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a SELECT OR ENTER METHOD basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
GREEN ACORN LANDSCAPE DESIGN & CONSTRUCTION LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2024
2023
£
£

Wages and salaries
9,096
9,096

9,096
9,096


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Computer equipment
Other fixed assets
Total

£
£
£
£
£



Cost or valuation


At 1 May 2023
26,850
30,000
6,446
17,307
80,603


Additions
17,564
-
-
-
17,564



At 30 April 2024

44,414
30,000
6,446
17,307
98,167



Depreciation


At 1 May 2023
13,103
22,136
5,362
4,327
44,928


Charge for the year on owned assets
6,262
1,573
1,084
3,245
12,164



At 30 April 2024

19,365
23,709
6,446
7,572
57,092



Net book value



At 30 April 2024
25,049
6,291
-
9,735
41,075



At 30 April 2023
13,747
7,864
1,084
12,980
35,675


5.


Debtors

2024
2023
£
£

Page 5

 
GREEN ACORN LANDSCAPE DESIGN & CONSTRUCTION LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.Debtors (continued)


Trade debtors
2,061
3,473

Other debtors
28,122
16,264

Prepayments and accrued income
4,522
758

34,705
20,495



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
53,830
33,956

53,830
33,956



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
3,620
6,250

Obligations under finance lease and hire purchase contracts
4,239
-

Other creditors
70,825
22,988

Accruals and deferred income
1,500
1,500

80,184
30,738



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
7,267
-

7,267
-


Page 6

 
GREEN ACORN LANDSCAPE DESIGN & CONSTRUCTION LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
4,239
-

Between 1-5 years
7,267
-

11,506
-


Page 7