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REGISTERED NUMBER: 09075796 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

G.Evans & C.James Landscapes & Building
Limited

G.Evans & C.James Landscapes & Building
Limited (Registered number: 09075796)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


G.Evans & C.James Landscapes & Building
Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: G W Evans
C B James





REGISTERED OFFICE: 35 Hen Parc Avenue
Upper Killay
Swansea
SA2 7HA





REGISTERED NUMBER: 09075796 (England and Wales)





ACCOUNTANTS: DGL Accountancy Services Limited
Chartered Certified Accountants
35 Hen Parc Avenue
Upper Killay
Swansea
SA2 7HA

G.Evans & C.James Landscapes & Building
Limited (Registered number: 09075796)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 79,503 36,555

CURRENT ASSETS
Stocks 620 360
Debtors 5 17,357 8,334
Cash at bank and in hand 68,500 76,008
86,477 84,702
CREDITORS
Amounts falling due within one year 6 88,318 71,101
NET CURRENT (LIABILITIES)/ASSETS (1,841 ) 13,601
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,662

50,156

CREDITORS
Amounts falling due after more than
one year

7

(38,934

)

(25,444

)

PROVISIONS FOR LIABILITIES 9 (18,300 ) (6,950 )
NET ASSETS 20,428 17,762

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 20,426 17,760
20,428 17,762

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

G.Evans & C.James Landscapes & Building
Limited (Registered number: 09075796)

Balance Sheet - continued
30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 March 2025 and were signed on its behalf by:




C B James - Director



G W Evans - Director


G.Evans & C.James Landscapes & Building
Limited (Registered number: 09075796)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

G.Evans & C.James Landscapes & Building 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales 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
Motor vehicles - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

G.Evans & C.James Landscapes & Building
Limited (Registered number: 09075796)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 July 2023 28,288 64,877 93,165
Additions 29,450 38,899 68,349
At 30 June 2024 57,738 103,776 161,514
DEPRECIATION
At 1 July 2023 19,696 36,914 56,610
Charge for year 7,397 18,004 25,401
At 30 June 2024 27,093 54,918 82,011
NET BOOK VALUE
At 30 June 2024 30,645 48,858 79,503
At 30 June 2023 8,592 27,963 36,555

The net book value of tangible fixed assets held under hire purchase at 30 June 2024 was £65,942 (2023 : £31,328). The depreciation provided on these assets in the year was £19,535 (2023 : £11,166).

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors - 163
Other debtors 17,357 8,171
17,357 8,334

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 7,179 7,000
Hire purchase contracts 21,255 10,891
Trade creditors 2,486 2,861
Taxation and social security 52,128 45,467
Other creditors 5,270 4,882
88,318 71,101

G.Evans & C.James Landscapes & Building
Limited (Registered number: 09075796)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 32,200 11,526
Other creditors 6,734 13,918
38,934 25,444

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Hire purchase contracts 53,455 22,417

9. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax 18,300 6,950

Deferred
tax
£   
Balance at 1 July 2023 6,950
Charge to Income Statement during year 11,350
Balance at 30 June 2024 18,300

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £112,000 (2023 - £72,000) were paid to the directors .

11. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors, G W Evans and C B James.