Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31false2023-09-01falseNo description of principal activity33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13561241 2023-09-01 2024-08-31 13561241 2022-09-01 2023-08-31 13561241 2024-08-31 13561241 2023-08-31 13561241 c:Director1 2023-09-01 2024-08-31 13561241 d:PlantMachinery 2023-09-01 2024-08-31 13561241 d:OfficeEquipment 2023-09-01 2024-08-31 13561241 d:CurrentFinancialInstruments 2024-08-31 13561241 d:CurrentFinancialInstruments 2023-08-31 13561241 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 13561241 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 13561241 d:ShareCapital 2024-08-31 13561241 d:ShareCapital 2023-08-31 13561241 d:RetainedEarningsAccumulatedLosses 2024-08-31 13561241 d:RetainedEarningsAccumulatedLosses 2023-08-31 13561241 c:OrdinaryShareClass1 2023-09-01 2024-08-31 13561241 c:OrdinaryShareClass1 2024-08-31 13561241 c:OrdinaryShareClass1 2023-08-31 13561241 c:FRS102 2023-09-01 2024-08-31 13561241 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13561241 c:FullAccounts 2023-09-01 2024-08-31 13561241 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13561241 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13561241










AUSTIN FENCING AND LANDSCAPING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
AUSTIN FENCING AND LANDSCAPING LIMITED
REGISTERED NUMBER: 13561241

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible fixed assets
 4 
9,064
10,188

  
9,064
10,188

Current assets
  

Debtors: amounts falling due within one year
 5 
14,885
10,281

Bank current accounts
  
21,381
14,407

  
36,266
24,688

Creditors: amounts falling due within one year
 6 
(24,598)
(25,103)

Net current assets/(liabilities)
  
 
 
11,668
 
 
(415)

Total assets less current liabilities
  
20,732
9,773

  

Net assets
  
20,732
9,773


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
20,632
9,673

  
20,732
9,773


Page 1

 
AUSTIN FENCING AND LANDSCAPING LIMITED
REGISTERED NUMBER: 13561241

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

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 on 24 April 2025.




Nicholas John Austin
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
AUSTIN FENCING AND LANDSCAPING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


GENERAL INFORMATION

Austin Fencing And Landscaping Limited is a UK company incorporated in England and Wales with a registered number of 13561241 and registered office of 55 Trendlewood Way, Nailsea, BS48 2TH.

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 following principal accounting policies have been applied:

 
2.2

REVENUE

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the company has transferred the significant risks and rewards of ownership to the buyer;
the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

OPERATING LEASES: THE COMPANY AS LESSEE

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
AUSTIN FENCING AND LANDSCAPING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

PENSIONS

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

 
2.6

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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.


 
2.7

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
reducing balance
Office equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

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.

Page 4

 
AUSTIN FENCING AND LANDSCAPING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.9

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

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.

 
2.11

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


EMPLOYEES

2024
£

Wages and salaries
69,095

Cost of defined contribution scheme
1,440

70,535


The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 5

 
AUSTIN FENCING AND LANDSCAPING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


TANGIBLE FIXED ASSETS





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 September 2023
24,236
1,910
26,146



At 31 August 2024

24,236
1,910
26,146



Depreciation


At 1 September 2023
15,304
654
15,958


Charge for the year on owned assets
809
314
1,123



At 31 August 2024

16,113
968
17,081



Net book value



At 31 August 2024
8,123
942
9,065


5.


DEBTORS

2024
2023
£
£


Trade debtors
5,947
4,431

Prepayments and accrued income
6,148
3,740

Tax recoverable
2,790
2,110

14,885
10,281



6.


CREDITORS: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,821
1,382

Corporation tax
11,976
8,001

Other taxation and social security
9,382
6,875

Other creditors
-
7,595

Accruals and deferred income
1,419
1,250

24,598
25,103


Page 6

 
AUSTIN FENCING AND LANDSCAPING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


SHARE CAPITAL

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 7