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Registered number: 07776669
Astek Landscapes Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07776669
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 167,770 163,131
167,770 163,131
CURRENT ASSETS
Stocks 6 14,906 19,135
Debtors 7 122,170 114,557
Cash at bank and in hand 423,780 284,884
560,856 418,576
Creditors: Amounts Falling Due Within One Year 8 (171,953 ) (125,194 )
NET CURRENT ASSETS (LIABILITIES) 388,903 293,382
TOTAL ASSETS LESS CURRENT LIABILITIES 556,673 456,513
NET ASSETS 556,673 456,513
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account 555,673 455,513
SHAREHOLDERS' FUNDS 556,673 456,513
Page 1
Page 2
For the year ending 31 December 2024 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 directors acknowledge their 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
R J Keast
Director
17/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Astek Landscapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07776669 . The registered office is Beaver Lodge York Road, Stamford Bridge, York, YO41 1AH.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2023: 22)
23 22
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 15,000
As at 31 December 2024 15,000
Amortisation
As at 1 January 2024 15,000
As at 31 December 2024 15,000
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2024 393,434
Additions 63,675
Disposals (22,349 )
As at 31 December 2024 434,760
Depreciation
As at 1 January 2024 230,303
Provided during the period 55,924
Disposals (19,237 )
As at 31 December 2024 266,990
Net Book Value
As at 31 December 2024 167,770
As at 1 January 2024 163,131
6. Stocks
2024 2023
£ £
Stock 14,906 19,135
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 125,798 112,223
Other debtors (3,628) 2,334
122,170 114,557
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 29,744 30,468
Other creditors 4,768 3,683
Taxation and social security 137,441 91,043
171,953 125,194
Page 5