Registered number
12235772
Barrigan's Gardens & Landscapes Ltd
Filleted Accounts
30 September 2024
Barrigan's Gardens & Landscapes Ltd
Registered number: 12235772
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 61,113 38,093
Current assets
Debtors 4 82,716 119,536
Cash at bank and in hand 13,494 22,744
96,210 142,280
Creditors: amounts falling due within one year 5 (110,337) (107,767)
Net current (liabilities)/assets (14,127) 34,513
Total assets less current liabilities 46,986 72,606
Creditors: amounts falling due after more than one year 6 (35,443) (21,851)
Net assets 11,543 50,755
Capital and reserves
Called up share capital 100 100
Profit and loss account 11,443 50,655
Shareholders' funds 11,543 50,755
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
MR A P Barrigan
Director
Approved by the board on 9 April 2025
Barrigan's Gardens & Landscapes Ltd
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 16 12
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 October 2023 13,043 55,039 68,082
Additions 952 37,378 38,330
At 30 September 2024 13,995 92,417 106,412
Depreciation
At 1 October 2023 6,272 23,717 29,989
Charge for the year 1,570 13,740 15,310
At 30 September 2024 7,842 37,457 45,299
Net book value
At 30 September 2024 6,153 54,960 61,113
At 30 September 2023 6,771 31,322 38,093
4 Debtors 2024 2023
£ £
Trade debtors 68,554 113,286
Other debtors 14,162 6,250
82,716 119,536
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 2,147 2,000
Obligations under finance lease and hire purchase contracts 9,617 4,207
Taxation and social security costs 52,478 42,252
Other creditors 46,095 59,308
110,337 107,767
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 11,374 13,667
Obligations under finance lease and hire purchase contracts 24,069 8,184
35,443 21,851
7 Other information
Barrigan's Gardens & Landscapes Ltd is a private company limited by shares and incorporated in England. Its registered office is:
67 Falsgrave Road
Scarborough
North Yorkshire
YO12 5EA
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