Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30falsetrue2023-07-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.11truefalse 06584645 2023-07-01 2024-06-30 06584645 2022-07-01 2023-06-30 06584645 2024-06-30 06584645 2023-06-30 06584645 c:Director1 2023-07-01 2024-06-30 06584645 d:CurrentFinancialInstruments 2024-06-30 06584645 d:CurrentFinancialInstruments 2023-06-30 06584645 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 06584645 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 06584645 d:ShareCapital 2024-06-30 06584645 d:ShareCapital 2023-06-30 06584645 d:RetainedEarningsAccumulatedLosses 2024-06-30 06584645 d:RetainedEarningsAccumulatedLosses 2023-06-30 06584645 c:OrdinaryShareClass1 2023-07-01 2024-06-30 06584645 c:OrdinaryShareClass1 2024-06-30 06584645 c:OrdinaryShareClass1 2023-06-30 06584645 c:FRS102 2023-07-01 2024-06-30 06584645 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 06584645 c:FullAccounts 2023-07-01 2024-06-30 06584645 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 06584645 2 2023-07-01 2024-06-30 06584645 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 06584645









L & S LANDSCAPES LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
L & S LANDSCAPES LIMITED
REGISTERED NUMBER: 06584645

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
10,628
15,626

Current liabilities
  
10,628
15,626

Creditors: amounts falling due within one year
 5 
(52,424)
(50,390)

Net current liabilities
  
 
 
(41,796)
 
 
(34,764)

Total assets less current liabilities
  
(41,796)
(34,764)

  

Net liabilities
  
(41,796)
(34,764)


Capital and reserves
  

Called up share capital 
 6 
2
2

Profit and loss account
  
(41,798)
(34,766)

  
(41,796)
(34,764)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mr B L Moore
Director

Date: 28 March 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
L & S LANDSCAPES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

L & S Landscapes Limited is a private Company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ. The Company is not part of a group.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company has continued to not trade, but has been looking for work. 
The director considers that the resources available to the Company will be sufficient for it to be able to continue as a going concern. The financial statements do not contain any adjustments that would be required if the Company were not able to continue as a going concern. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 2

 
L & S LANDSCAPES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
L & S LANDSCAPES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Other debtors
-
4,998

Tax recoverable
10,628
10,628

10,628
15,626



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
50,924
48,890

Accruals
1,500
1,500

52,424
50,390



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1.00 each
2
2



7.


Related party transactions

During the year the Company operated a loan with LSL Surfacing Ltd, a Company under common control. The amount payable to LSL Surfacing Ltd at the year end was £50,924 (2023 - £48,890). This loan is interest free and repayable on demand.


Page 4