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COMPANY REGISTRATION NUMBER: 06720028
Greenscape (Yorkshire) Limited
Filleted Unaudited Financial Statements
Period from 1 April 2023 to
30 March 2024
Greenscape (Yorkshire) Limited
Financial Statements
Period ended 30 March 2024
Contents
Page
Statement of financial position
1
Notes to the financial statements
3
Greenscape (Yorkshire) Limited
Statement of Financial Position
30 March 2024
2024
2023
Note
£
£
£
£
Fixed assets
Tangible assets
5
31,923
35,365
Current assets
Debtors
6
41,938
80,602
Cash at bank and in hand
3,555
277
--------
--------
45,493
80,879
Creditors: amounts falling due within one year
7
19,829
33,614
--------
--------
Net current assets
25,664
47,265
--------
--------
Total assets less current liabilities
57,587
82,630
Provisions
Taxation including deferred tax
6,065
7,459
--------
--------
Net assets
51,522
75,171
--------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
51,422
75,071
--------
--------
Shareholders funds
51,522
75,171
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the period ending 30 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Greenscape (Yorkshire) Limited
Statement of Financial Position (continued)
30 March 2024
These financial statements were approved by the board of directors and authorised for issue on 14 May 2025 , and are signed on behalf of the board by:
Mr T G Bayston
Director
Company registration number: 06720028
Greenscape (Yorkshire) Limited
Notes to the Financial Statements
Period ended 30 March 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Grange Lodge, Pollington Grange, Pollington, Goole, East Yorkshire, DN14 0DY.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
(b) Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
(c) Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the sale is agreed with the customer.
(d) Current & deferred tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
(e) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
(f) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery
-
15% reducing balance
Equipment
-
10% straight line
(g) Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
(h) Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
(i) Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 2 (2023: 2 ).
5. Tangible assets
Plant and machinery
Equipment
Total
£
£
£
Cost
At 1 April 2023 and 30 March 2024
48,705
8,276
56,981
--------
-------
--------
Depreciation
At 1 April 2023
13,340
8,276
21,616
Charge for the period
3,442
3,442
--------
-------
--------
At 30 March 2024
16,782
8,276
25,058
--------
-------
--------
Carrying amount
At 30 March 2024
31,923
31,923
--------
-------
--------
At 31 March 2023
35,365
35,365
--------
-------
--------
Tangible assets are initially recorded at costs, and subsequently stated at cost less any accumulated depreciation and impairment losses.
6. Debtors
2024
2023
£
£
Trade debtors
14,640
14,640
Other debtors
27,298
65,962
--------
--------
41,938
80,602
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
1,740
5,751
Corporation tax
13,891
18,247
Social security and other taxes
4,198
4,323
Obligations under finance leases and hire purchase contracts
5,293
--------
--------
19,829
33,614
--------
--------
8. Directors' advances, credits and guarantees
During the period the directors entered into the following advances and credits with the company:
2024
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
Mr T G Bayston
( 32,981)
19,804
( 472)
( 13,649)
Mrs S Bayston
( 32,981)
19,804
( 472)
( 13,649)
--------
--------
----
--------
( 65,962)
39,608
( 944)
( 27,298)
--------
--------
----
--------
2023
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
Mr T G Bayston
( 1,768)
46,625
( 11,876)
32,981
Mrs S Bayston
( 1,767)
46,624
( 11,876)
32,981
-------
--------
--------
--------
( 3,535)
93,249
( 23,752)
65,962
-------
--------
--------
--------