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Company Registration No. 10201329 (England and Wales)
360 Landscapes Limited Unaudited accounts for the year ended 31 May 2024
360 Landscapes Limited Unaudited accounts Contents
Page
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360 Landscapes Limited Company Information for the year ended 31 May 2024
Director
Mr J. Elliott
Secretary
Mr J. Elliott
Company Number
10201329 (England and Wales)
Registered Office
11 Old Mill Close Haddenham Aylesbury Bucks HP17 8HQ England
Accountants
Stephen Beard Accountancy Services 10 Cheshire Road Thame Oxon OX9 3LQ
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360 Landscapes Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,807 
4,903 
Current assets
Debtors
3,432 
7,037 
Cash at bank and in hand
2,228 
4,119 
5,660 
11,156 
Creditors: amounts falling due within one year
(3,122)
(6,605)
Net current assets
2,538 
4,551 
Total assets less current liabilities
5,345 
9,454 
Provisions for liabilities
Deferred tax
(533)
(932)
Net assets
4,812 
8,522 
Capital and reserves
Called up share capital
120 
120 
Profit and loss account
4,692 
8,402 
Shareholders' funds
4,812 
8,522 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 February 2025 and were signed on its behalf by
Mr J. Elliott Director Company Registration No. 10201329
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360 Landscapes Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
360 Landscapes Limited is a private company, limited by shares, registered in England and Wales, registration number 10201329. The registered office is 11 Old Mill Close, Haddenham, Aylesbury, Bucks, HP17 8HQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight line
Motor vehicles
25% Reducing balance
Computer equipment
20% Straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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360 Landscapes Limited Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
448 
9,639 
136 
10,223 
Additions
- 
- 
149 
149 
Disposals
- 
(1,495)
- 
(1,495)
At 31 May 2024
448 
8,144 
285 
8,877 
Depreciation
At 1 June 2023
356 
4,926 
38 
5,320 
Charge for the year
52 
1,178 
57 
1,287 
On disposals
- 
(537)
- 
(537)
At 31 May 2024
408 
5,567 
95 
6,070 
Net book value
At 31 May 2024
40 
2,577 
190 
2,807 
At 31 May 2023
92 
4,713 
98 
4,903 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,529 
5,454 
Accrued income and prepayments
903 
1,583 
3,432 
7,037 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
475 
1,680 
Trade creditors
288 
284 
Taxes and social security
1,591 
2,966 
Loans from directors
212 
900 
Accruals
556 
775 
3,122 
6,605 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
533 
932 
2024 
2023 
£ 
£ 
Provision at start of year
932 
933 
Credited to the profit and loss account
(399)
(1)
Provision at end of year
533 
932 
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360 Landscapes Limited Notes to the Accounts for the year ended 31 May 2024
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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