2 2 Smart Deck-Oh Ltd 05757789 false 2023-04-01 2024-03-31 2024-03-31 The principal activity of the company is the provision of landscape gardening. Digita Accounts Production Advanced 6.30.9574.0 true true 05757789 2023-04-01 2024-03-31 05757789 2024-03-31 05757789 core:RetainedEarningsAccumulatedLosses 2024-03-31 05757789 core:ShareCapital 2024-03-31 05757789 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 05757789 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 05757789 core:MotorVehicles 2024-03-31 05757789 core:PlantMachinery 2024-03-31 05757789 bus:SmallEntities 2023-04-01 2024-03-31 05757789 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 05757789 bus:FilletedAccounts 2023-04-01 2024-03-31 05757789 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05757789 bus:RegisteredOffice 2023-04-01 2024-03-31 05757789 bus:Director1 2023-04-01 2024-03-31 05757789 bus:Director2 2023-04-01 2024-03-31 05757789 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05757789 bus:Agent1 2023-04-01 2024-03-31 05757789 core:MotorVehicles 2023-04-01 2024-03-31 05757789 core:PlantMachinery 2023-04-01 2024-03-31 05757789 countries:EnglandWales 2023-04-01 2024-03-31 05757789 2023-03-31 05757789 core:MotorVehicles 2023-03-31 05757789 core:PlantMachinery 2023-03-31 05757789 2022-04-01 2023-03-31 05757789 2023-03-31 05757789 core:RetainedEarningsAccumulatedLosses 2023-03-31 05757789 core:ShareCapital 2023-03-31 05757789 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 05757789 core:Non-currentFinancialInstruments core:AfterOneYear 2023-03-31 05757789 core:MotorVehicles 2023-03-31 05757789 core:PlantMachinery 2023-03-31 xbrli:pure iso4217:GBP

Registration number: 05757789

Smart Deck-Oh Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2024

 

Smart Deck-Oh Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Smart Deck-Oh Ltd

Company Information

Directors

Mr TN Wilkes

Mr D Cox

Registered office

Elmar House
Station Road
Blackminster
Evesham
WR11 7TF

Accountants

Clement Rabjohns Limited 111/113 High Street
Evesham
Worcestershire
WR11 4XP

 

Smart Deck-Oh Ltd

(Registration number: 05757789)
Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

423

9,676

Creditors: Amounts falling due within one year

5

(53,134)

(35,692)

Total assets less current liabilities

 

(52,711)

(26,016)

Creditors: Amounts falling due after more than one year

5

-

(5,178)

Net liabilities

 

(52,711)

(31,194)

Capital and reserves

 

Called up share capital

2

2

Retained earnings

(52,713)

(31,196)

Shareholders' deficit

 

(52,711)

(31,194)

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 March 2025 and signed on its behalf by:
 

.........................................
Mr TN Wilkes
Director

 

Smart Deck-Oh Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Elmar House
Station Road
Blackminster
Evesham
WR11 7TF
United Kingdom

These financial statements were authorised for issue by the Board on 13 March 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Smart Deck-Oh Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

15% reducing balance

Motor vehicles

20% reducing balance

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Smart Deck-Oh Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4

Tangible assets

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2023

6,179

14,340

20,519

Disposals

-

(14,340)

(14,340)

At 31 March 2024

6,179

-

6,179

Depreciation

At 1 April 2023

5,681

5,162

10,843

Charge for the year

75

-

75

Eliminated on disposal

-

(5,162)

(5,162)

At 31 March 2024

5,756

-

5,756

Carrying amount

At 31 March 2024

423

-

423

At 31 March 2023

498

9,178

9,676

5

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

1,559

4,184

Taxation and social security

 

3,337

2,291

Accruals and deferred income

 

1,633

2,280

Other creditors

 

46,605

26,937

 

53,134

35,692

 

Smart Deck-Oh Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

-

5,178