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REGISTERED NUMBER: 06580635 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Warren Frost Groundworks & Landscaping
Limited

Warren Frost Groundworks & Landscaping
Limited (Registered number: 06580635)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Warren Frost Groundworks & Landscaping
Limited

Company Information
for the Year Ended 31 July 2024







DIRECTOR: W V Frost





SECRETARY: D N Green





REGISTERED OFFICE: The Gatehouse
Wick Drive
New Milton
Hampshire
BH25 6SJ





REGISTERED NUMBER: 06580635 (England and Wales)





ACCOUNTANTS: Richard Baker & Co.
The Gatehouse
Wick Drive
New Milton
Hampshire
BH25 6SJ

Warren Frost Groundworks & Landscaping
Limited (Registered number: 06580635)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,744 3,487
2,744 3,487

CURRENT ASSETS
Debtors 6 19,023 14,736

CREDITORS
Amounts falling due within one year 7 21,035 15,236
NET CURRENT LIABILITIES (2,012 ) (500 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

732

2,987

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 731 2,986
732 2,987

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Warren Frost Groundworks & Landscaping
Limited (Registered number: 06580635)

Balance Sheet - continued
31 July 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 director and authorised for issue on 9 April 2025 and were signed by:





W V Frost - Director


Warren Frost Groundworks & Landscaping
Limited (Registered number: 06580635)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Warren Frost Groundworks & Landscaping 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery 15%, Motor vehicles 25%, Computer equipment 20%, reducing balance basis.

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.

Warren Frost Groundworks & Landscaping
Limited (Registered number: 06580635)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 6,750
AMORTISATION
At 1 August 2023
and 31 July 2024 6,750
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023
and 31 July 2024 7,209 6,000 1,397 14,606
DEPRECIATION
At 1 August 2023 5,983 3,849 1,287 11,119
Charge for year 184 537 22 743
At 31 July 2024 6,167 4,386 1,309 11,862
NET BOOK VALUE
At 31 July 2024 1,042 1,614 88 2,744
At 31 July 2023 1,226 2,151 110 3,487

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 1,706 5,820
Other debtors 17,317 8,916
19,023 14,736

Warren Frost Groundworks & Landscaping
Limited (Registered number: 06580635)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 7,509 3,607
Trade creditors 1,145 922
Taxation and social security 11,126 9,732
Other creditors 1,255 975
21,035 15,236

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
W V Frost
Balance outstanding at start of year 5,461 14,751
Amounts advanced 5,581 -
Amounts repaid - (9,290 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,042 5,461