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Company Registration No. 8878790 (England and Wales)
Lawnscience North Worcestershire Ltd Unaudited accounts for the year ended 28 February 2025
Lawnscience North Worcestershire Ltd Unaudited accounts Contents
Page
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Lawnscience North Worcestershire Ltd Company Information for the year ended 28 February 2025
Director
S P Harrison
Company Number
8878790 (England and Wales)
Registered Office
Moreton House 31, High Street, Buckingham, Buckinghamshire MK18 1NU
Accountants
Anthistle Craven Moreton House 31 High Street Buckingham Bucks MK18 1NU
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Lawnscience North Worcestershire Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
46,389 
47,930 
Current assets
Inventories
5,862 
7,143 
Debtors
2,694 
3,236 
Cash at bank and in hand
13,630 
12,331 
22,186 
22,710 
Creditors: amounts falling due within one year
(15,930)
(20,660)
Net current assets
6,256 
2,050 
Total assets less current liabilities
52,645 
49,980 
Creditors: amounts falling due after more than one year
(28,139)
(31,929)
Provisions for liabilities
Deferred tax
(8,814)
(9,062)
Net assets
15,692 
8,989 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
15,690 
8,987 
Shareholders' funds
15,692 
8,989 
For the year ending 28 February 2025 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 19 March 2025 and were signed on its behalf by
S P Harrison Director Company Registration No. 8878790
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Lawnscience North Worcestershire Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Lawnscience North Worcestershire Ltd is a private company, limited by shares, registered in England and Wales, registration number 8878790. The registered office is Moreton House, 31, High Street,, Buckingham,, Buckinghamshire, MK18 1NU.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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
15% on reducing balance
Motor vehicles
15% on reducing balance
Fixtures & fittings
15% on reducing balance
Computer equipment
20% on reducing balance
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Lawnscience North Worcestershire Ltd Notes to the Accounts for the year ended 28 February 2025
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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 March 2024
16,289 
2,285 
18,574 
At 28 February 2025
16,289 
2,285 
18,574 
Amortisation
At 1 March 2024
16,289 
2,285 
18,574 
At 28 February 2025
16,289 
2,285 
18,574 
Net book value
At 28 February 2025
- 
- 
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2024
14,357 
70,927 
1,087 
5,196 
91,567 
Additions
- 
9,995 
- 
- 
9,995 
Disposals
(4,841)
(7,593)
(167)
(2,455)
(15,056)
At 28 February 2025
9,516 
73,329 
920 
2,741 
86,506 
Depreciation
At 1 March 2024
9,738 
30,004 
683 
3,212 
43,637 
Charge for the year
493 
7,413 
55 
320 
8,281 
On disposals
(3,506)
(6,098)
(128)
(2,069)
(11,801)
At 28 February 2025
6,725 
31,319 
610 
1,463 
40,117 
Net book value
At 28 February 2025
2,791 
42,010 
310 
1,278 
46,389 
At 28 February 2024
4,619 
40,923 
404 
1,984 
47,930 
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Lawnscience North Worcestershire Ltd Notes to the Accounts for the year ended 28 February 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,694 
2,195 
Accrued income and prepayments
- 
1,041 
2,694 
3,236 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
4,174 
2,566 
Obligations under finance leases and hire purchase contracts
3,791 
3,791 
Trade creditors
- 
4,533 
Taxes and social security
7,391 
7,452 
Other creditors
574 
1,274 
Loans from directors
- 
1,044 
15,930 
20,660 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
28,139 
31,929 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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