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Registered number: 07852743
LUSHINGTON LANDSCAPING AND CONSTRUCTION LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2024
Whitefield Tax Limited
Chartered Certified Accountants and Registered Auditor
Arnold House
2 New Road
Brading
Isle Of Wight
PO36 0DT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07852743
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,490 21,989
16,490 21,989
CURRENT ASSETS
Stocks 5 8,000 19,894
Debtors 6 30,453 15,917
Cash at bank and in hand 4,982 29,867
43,435 65,678
Creditors: Amounts Falling Due Within One Year 7 (53,581 ) (36,995 )
NET CURRENT ASSETS (LIABILITIES) (10,146 ) 28,683
TOTAL ASSETS LESS CURRENT LIABILITIES 6,344 50,672
Creditors: Amounts Falling Due After More Than One Year 8 (3,465 ) (10,348 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,819 ) (3,812 )
NET ASSETS 60 36,512
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 58 36,510
SHAREHOLDERS' FUNDS 60 36,512
Page 1
Page 2
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Dawn Young
Director
14 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LUSHINGTON LANDSCAPING AND CONSTRUCTION LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07852743 . The registered office is Arnold House, 2 New Road, Brading, Isle Of Wight, PO36 0DT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
Manufacturing 1 1
3 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 30 November 2023 4,600 66,082 3,111 2,373 76,166
As at 30 November 2024 4,600 66,082 3,111 2,373 76,166
Depreciation
As at 30 November 2023 4,241 45,285 2,307 2,344 54,177
Provided during the period 90 5,200 201 8 5,499
As at 30 November 2024 4,331 50,485 2,508 2,352 59,676
Net Book Value
As at 30 November 2024 269 15,597 603 21 16,490
As at 30 November 2023 359 20,797 804 29 21,989
5. Stocks
2024 2023
£ £
Stock 8,000 19,894
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 30,453 15,917
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 6,882 6,882
Trade creditors 6,085 6,429
Bank loans and overdrafts 9,372 -
Corporation tax - 9,030
Other taxes and social security (Current liabilities - creditors < 1 year) 775 712
VAT 7,003 5,561
Other creditors 4,159 6,256
Accruals 2,350 2,122
Directors' loan accounts 16,955 3
53,581 36,995
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,465 10,348
Page 4
Page 5
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,882 6,882
Later than one year and not later than five years 3,465 10,348
10,347 17,230
10,347 17,230
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5