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REGISTERED NUMBER: 08719317 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

S & S LANDSCAPES LIMITED

S & S LANDSCAPES LIMITED (REGISTERED NUMBER: 08719317)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S & S LANDSCAPES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: S Langley
S Minto





REGISTERED OFFICE: Unit 7
Esh Winning Industrial Estate
Esh Winning
County Durham
DH7 9PT





REGISTERED NUMBER: 08719317 (England and Wales)





ACCOUNTANTS: RMT Ribchesters
Accountants and Business Advisors
Finchale House
Belmont Business Park
Durham
DH1 1TW

S & S LANDSCAPES LIMITED (REGISTERED NUMBER: 08719317)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 101,238 134,151
101,238 134,151

CURRENT ASSETS
Stocks 6 15,591 3,985
Debtors 7 134,757 125,421
Cash at bank and in hand 87,446 61,235
237,794 190,641
CREDITORS
Amounts falling due within one year 8 181,161 127,742
NET CURRENT ASSETS 56,633 62,899
TOTAL ASSETS LESS CURRENT
LIABILITIES

157,871

197,050

CREDITORS
Amounts falling due after more than one
year

9

(19,529

)

(51,310

)

PROVISIONS FOR LIABILITIES (25,310 ) (33,538 )
NET ASSETS 113,032 112,202

CAPITAL AND RESERVES
Called up share capital 13 100 100
Retained earnings 112,932 112,102
SHAREHOLDERS' FUNDS 113,032 112,202

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

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

The directors acknowledge their 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.

S & S LANDSCAPES LIMITED (REGISTERED NUMBER: 08719317)

BALANCE SHEET - continued
31 DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2025 and were signed on its behalf by:




S Langley - Director



S Minto - Director


S & S LANDSCAPES LIMITED (REGISTERED NUMBER: 08719317)

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

1. STATUTORY INFORMATION

S & S Landscapes 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 derives from the company's principal activity, which is that of a landscaping, construction and maintenance contractor. Income is recognised as contracts progress and when the company becomes entitled to it.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Mobile Office - 10% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on cost
Motor vehicles - 15% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

S & S LANDSCAPES LIMITED (REGISTERED NUMBER: 08719317)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, other loans, and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

S & S LANDSCAPES LIMITED (REGISTERED NUMBER: 08719317)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The directors have considered the financing available and future cash flows from a period in excess of 12 months from the date of approval of these financial statements. They are of the opinion that the company has sufficient resources to continue as a going concern and have therefore adopted the going concern basis of activity.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 90,755
AMORTISATION
At 1 January 2024
and 31 December 2024 90,755
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

S & S LANDSCAPES LIMITED (REGISTERED NUMBER: 08719317)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 353,991
Additions 1,278
At 31 December 2024 355,269
DEPRECIATION
At 1 January 2024 219,840
Charge for year 34,191
At 31 December 2024 254,031
NET BOOK VALUE
At 31 December 2024 101,238
At 31 December 2023 134,151

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2024 95,672
Transfer to ownership (14,675 )
At 31 December 2024 80,997
DEPRECIATION
At 1 January 2024 26,178
Charge for year 12,150
Transfer to ownership (9,065 )
At 31 December 2024 29,263
NET BOOK VALUE
At 31 December 2024 51,734
At 31 December 2023 69,494

6. STOCKS
2024 2023
£    £   
Stocks 15,591 3,985

S & S LANDSCAPES LIMITED (REGISTERED NUMBER: 08719317)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,148 24,213
Other debtors 118,609 101,208
134,757 125,421

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 10) 10,000 10,000
Hire purchase contracts (see note 11) 21,030 21,994
Trade creditors 98,820 73,755
Taxation and social security 28,233 18,451
Other creditors 23,078 3,542
181,161 127,742

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 10) 5,000 15,000
Hire purchase contracts (see note 11) 14,529 36,310
19,529 51,310

10. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 5,000 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years - 5,000

S & S LANDSCAPES LIMITED (REGISTERED NUMBER: 08719317)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

11. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year 21,030 21,994
Between one and five years 14,529 36,310
35,559 58,304

12. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 35,559 58,304

The hire purchase creditors are secured on the assets to which they relate.

The above bank loan is secured by way of a personal guarantee provided by the directors of the company.

13. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

14. RELATED PARTY DISCLOSURES

During the year the directors maintained interest free loans to the company. The balances on these loans at 31 December 2024 were £19,463 (2023: £52)