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Registered number: 14260231
Surrey Landscapes and Garden Designs Ltd
Financial Statements
For The Year Ended 31 July 2024
Friern Accountancy Ltd
92 Friern Gardens
Wickford
Essex
SS12 0HD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14260231
31 July 2024 31 July 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,765 -
23,765 -
CURRENT ASSETS
Debtors 5 2,533 -
Cash at bank and in hand 5,392 14,146
7,925 14,146
Creditors: Amounts Falling Due Within One Year 6 (53,097 ) (18,224 )
NET CURRENT ASSETS (LIABILITIES) (45,172 ) (4,078 )
TOTAL ASSETS LESS CURRENT LIABILITIES (21,407 ) (4,078 )
Creditors: Amounts Falling Due After More Than One Year 7 (26,578 ) -
NET LIABILITIES (47,985 ) (4,078 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (47,986 ) (4,079 )
SHAREHOLDERS' FUNDS (47,985) (4,078)
Page 1
Page 2
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Dighton
Director
23/09/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Surrey Landscapes and Garden Designs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14260231 . The registered office is 125 Noak Hill Road, Billericay, Essex, CM12 9UJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% WDV
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 August 2023 -
Additions 29,706
As at 31 July 2024 29,706
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 August 2023 -
Provided during the period 5,941
As at 31 July 2024 5,941
Net Book Value
As at 31 July 2024 23,765
As at 1 August 2023 -
5. Debtors
31 July 2024 31 July 2023
£ £
Due within one year
VAT 2,145 -
Other taxes and social security 388 -
2,533 -
6. Creditors: Amounts Falling Due Within One Year
31 July 2024 31 July 2023
£ £
Trade creditors - 5,726
Other taxes and social security - 927
Accruals and deferred income 1,900 1,900
Director's loan account 51,197 9,671
53,097 18,224
7. Creditors: Amounts Falling Due After More Than One Year
31 July 2024 31 July 2023
£ £
Net obligations under finance lease and hire purchase contracts 26,578 -
8. Obligations Under Finance Leases and Hire Purchase
31 July 2024 31 July 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 26,578 -
9. Share Capital
31 July 2024 31 July 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4