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REGISTERED NUMBER: 09568310 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

NASH GROUNDWORKS AND LANDSCAPES LTD

NASH GROUNDWORKS AND LANDSCAPES LTD (REGISTERED NUMBER: 09568310






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


NASH GROUNDWORKS AND LANDSCAPES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: S J Harden
R D Smith





REGISTERED OFFICE: 45 Bridge Street
Usk
Monmouthshire
NP15 1BQ





REGISTERED NUMBER: 09568310 (England and Wales)





ACCOUNTANTS: Paul Munson & Co
Limited Liability Partnership
45 Bridge Street
Usk
Monmouthshire
NP15 1BQ

NASH GROUNDWORKS AND LANDSCAPES LTD (REGISTERED NUMBER: 09568310

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 748,089 652,452

CURRENT ASSETS
Stocks 68,800 800
Debtors 5 126,687 160,362
Cash at bank 2,024 35,766
197,511 196,928
CREDITORS
Amounts falling due within one year 6 207,834 209,020
NET CURRENT LIABILITIES (10,323 ) (12,092 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

737,766

640,360

CREDITORS
Amounts falling due after more than
one year

7

(102,094

)

(60,597

)

PROVISIONS FOR LIABILITIES (142,137 ) (123,966 )
NET ASSETS 493,535 455,797

NASH GROUNDWORKS AND LANDSCAPES LTD (REGISTERED NUMBER: 09568310

BALANCE SHEET - continued
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 493,435 455,697
SHAREHOLDERS' FUNDS 493,535 455,797

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 27th January 2025 and were signed on its behalf by:





R D Smith - Director


NASH GROUNDWORKS AND LANDSCAPES LTD (REGISTERED NUMBER: 09568310

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

1. STATUTORY INFORMATION

Nash Groundworks and Landscapes Ltd 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.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


NASH GROUNDWORKS AND LANDSCAPES LTD (REGISTERED NUMBER: 09568310

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

2. ACCOUNTING POLICIES - continued
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.

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 9 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1st May 2023 1,140 930,303 10,622
Additions 128 231,894 12,250
Disposals - (37,355 ) -
At 30th April 2024 1,268 1,124,842 22,872
DEPRECIATION
At 1st May 2023 - 368,194 4,491
Charge for year - 116,471 2,757
Eliminated on disposal - (19,839 ) -
At 30th April 2024 - 464,826 7,248
NET BOOK VALUE
At 30th April 2024 1,268 660,016 15,624
At 30th April 2023 1,140 562,109 6,131

NASH GROUNDWORKS AND LANDSCAPES LTD (REGISTERED NUMBER: 09568310

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st May 2023 108,174 3,270 1,053,509
Additions - 670 244,942
Disposals - - (37,355 )
At 30th April 2024 108,174 3,940 1,261,096
DEPRECIATION
At 1st May 2023 26,911 1,461 401,057
Charge for year 12,190 371 131,789
Eliminated on disposal - - (19,839 )
At 30th April 2024 39,101 1,832 513,007
NET BOOK VALUE
At 30th April 2024 69,073 2,108 748,089
At 30th April 2023 81,263 1,809 652,452

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade debtors 126,495 154,903
Other debtors 192 5,459
126,687 160,362

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Bank loans and overdrafts 11,810 9,000
Hire purchase contracts 61,485 15,633
Trade creditors 18,651 18,631
Taxation and social security 12,721 51,189
Other creditors 103,167 114,567
207,834 209,020

NASH GROUNDWORKS AND LANDSCAPES LTD (REGISTERED NUMBER: 09568310

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
2024 2023
£    £   
Bank loans 9,990 18,972
Hire purchase contracts 92,104 41,625
102,094 60,597

8. RELATED PARTY DISCLOSURES

At the balance sheet date the following amounts, included in Other Creditors (Note 7), were due to the directors:

S J Harden - £49,090
R D Smith - £50,665