Registered number
10757536
J Crowther Landscapes Limited
Filleted Accounts
for the year ended
31 May 2024
J Crowther Landscapes Limited
Registered number: 10757536
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 20,870 29,931
Current assets
Debtors 5 36,099 50,096
Cash at bank and in hand 28 3,691
36,127 53,787
Creditors: amounts falling due within one year 6 (35,880) (39,596)
Net current assets 247 14,191
Total assets less current liabilities 21,117 44,122
Creditors: amounts falling due after more than one year 7 (17,021) (24,787)
Provisions for liabilities (1,722) (5,687)
Net assets 2,374 13,648
Capital and reserves
Called up share capital 10 10
Profit and loss account 2,364 13,638
Shareholder's funds 2,374 13,648
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J C Crowther
Director
Approved by the board on 14 January 2025
J Crowther Landscapes Limited
Notes to the Accounts
for the year ended 31 May 2024
1 Accounting policies
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
Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Tools and equipment over 5 years
Motor vehicles over 4 years
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 4
3 Intangible fixed assets £
Goodwill:
Cost
At 1 June 2023 1,603
At 31 May 2024 1,603
Amortisation
At 1 June 2023 1,603
At 31 May 2024 1,603
Net book value
At 31 May 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Tools and equipment Motor vehicles Total
£ £ £
Cost
At 1 June 2023 10,592 46,292 56,884
Additions 306 - 306
At 31 May 2024 10,898 46,292 57,190
Depreciation
At 1 June 2023 4,701 22,252 26,953
Charge for the year 1,353 8,014 9,367
At 31 May 2024 6,054 30,266 36,320
Net book value
At 31 May 2024 4,844 16,026 20,870
At 31 May 2023 5,891 24,040 29,931
5 Debtors 2024 2023
£ £
Trade debtors 19,251 33,839
Other debtors 16,848 16,257
36,099 50,096
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 5,506 4,200
Obligations under finance lease and hire purchase contracts 4,301 4,301
Trade creditors 9,107 15,911
Taxation and social security costs 15,763 13,872
Other creditors 1,203 1,312
35,880 39,596
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 6,627 10,092
Obligations under finance lease and hire purchase contracts 10,394 14,695
17,021 24,787
8 Other information
J Crowther Landscapes Limited is a private company limited by shares and incorporated in England. Its registered office is:
Samples Farm, Ashfield Green
Wickhambrook
Newmarket
Suffolk
CB8 8UZ
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