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REGISTERED NUMBER: 02111393 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 May 2024

for

SCANDOR LANDSCAPE CONTRACTORS LIMITED

SCANDOR LANDSCAPE CONTRACTORS LIMITED (REGISTERED NUMBER: 02111393)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 MAY 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


SCANDOR LANDSCAPE CONTRACTORS LIMITED

Company Information
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: D G Brew
D C Rogers





REGISTERED OFFICE: Hensting Lane
Fishers Pond
Eastleigh
Hampshire
SO50 7HH





REGISTERED NUMBER: 02111393 (England and Wales)





ACCOUNTANTS: Haines Watts
Chartered Accountants
6-8 Bath Street
Bristol
BS1 6HL

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Scandor Landscape Contractors Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Scandor Landscape Contractors Limited for the year ended 31 May 2024 which comprise the Profit and Loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Scandor Landscape Contractors Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Scandor Landscape Contractors Limited and state those matters that we have agreed to state to the directors of Scandor Landscape Contractors Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scandor Landscape Contractors Limited and its directors for our work or for this report.

It is your duty to ensure that Scandor Landscape Contractors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Scandor Landscape Contractors Limited. You consider that Scandor Landscape Contractors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Scandor Landscape Contractors Limited. For this reason, we do not express any opinion on the statutory financial statements.






Haines Watts
Chartered Accountants
6-8 Bath Street
Bristol
BS1 6HL


7 February 2025

SCANDOR LANDSCAPE CONTRACTORS LIMITED (REGISTERED NUMBER: 02111393)

Balance Sheet
31 MAY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 372,164 343,590

CURRENT ASSETS
Stocks 256,058 209,244
Debtors 5 545,736 640,944
Cash at bank 2,299,455 2,265,827
3,101,249 3,116,015
CREDITORS
Amounts falling due within one year 6 (2,534,070 ) (2,541,993 )
NET CURRENT ASSETS 567,179 574,022
TOTAL ASSETS LESS CURRENT
LIABILITIES

939,343

917,612

PROVISIONS FOR LIABILITIES (91,309 ) (81,236 )
NET ASSETS 848,034 836,376

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 847,034 835,376
SHAREHOLDERS' FUNDS 848,034 836,376

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.

SCANDOR LANDSCAPE CONTRACTORS LIMITED (REGISTERED NUMBER: 02111393)

Balance Sheet - continued
31 MAY 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 February 2025 and were signed on its behalf by:





D G Brew - Director


SCANDOR LANDSCAPE CONTRACTORS LIMITED (REGISTERED NUMBER: 02111393)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MAY 2024


1. COMPANY INFORMATION

Scandor Landscape Contractors 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.

The principal activity of the company in the year under review was that of environmental landscaping contracting services.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost and Straight line over 7 years
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are stated at the lower of cost and net realisable value. Cost comprises direct materials and where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

SCANDOR LANDSCAPE CONTRACTORS LIMITED (REGISTERED NUMBER: 02111393)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other debtors, amounts due from group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors and amounts due to group undertakings are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.








SCANDOR LANDSCAPE CONTRACTORS LIMITED (REGISTERED NUMBER: 02111393)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024


2. ACCOUNTING POLICIES - continued

Leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 36 (2023 - 33 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023 295,501 504,983 8,249 808,733
Additions 23,006 125,682 1,416 150,104
Disposals (755 ) (52,985 ) (965 ) (54,705 )
At 31 May 2024 317,752 577,680 8,700 904,132
DEPRECIATION
At 1 June 2023 197,123 262,422 5,598 465,143
Charge for year 32,990 86,402 1,509 120,901
Eliminated on disposal (126 ) (52,985 ) (965 ) (54,076 )
At 31 May 2024 229,987 295,839 6,142 531,968
NET BOOK VALUE
At 31 May 2024 87,765 281,841 2,558 372,164
At 31 May 2023 98,378 242,561 2,651 343,590

5. DEBTORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 329,833 588,193
Other debtors 6,000 6,000
Prepayments and accrued income 209,903 46,751
545,736 640,944

SCANDOR LANDSCAPE CONTRACTORS LIMITED (REGISTERED NUMBER: 02111393)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 510,473 208,774
Amounts owed to group undertakings 183,000 331,000
Tax 110,669 129,484
Social security and other taxes 23,215 22,231
VAT 143,940 110,049
Other creditors 29,386 24,647
Accruals and deferred income 1,533,387 1,715,808
2,534,070 2,541,993

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 20,000 20,000
Between one and five years 10,000 30,000
30,000 50,000

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
510 Ordinary A £1.00 510 510
490 Ordinary B £1.00 490 490
1,000 1,000

9. PENSION COMMITMENTS

At the year end, pension contributions totalling £4,589 (2023 - £4,021) were outstanding and included within other creditors.