Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2023-12-01false3634truetruefalse 03671713 2023-12-01 2024-11-30 03671713 2022-12-01 2023-11-30 03671713 2024-11-30 03671713 2023-11-30 03671713 c:Director1 2023-12-01 2024-11-30 03671713 d:Buildings 2023-12-01 2024-11-30 03671713 d:Buildings 2024-11-30 03671713 d:Buildings 2023-11-30 03671713 d:Buildings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 03671713 d:PlantMachinery 2023-12-01 2024-11-30 03671713 d:PlantMachinery 2024-11-30 03671713 d:PlantMachinery 2023-11-30 03671713 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 03671713 d:MotorVehicles 2023-12-01 2024-11-30 03671713 d:MotorVehicles 2024-11-30 03671713 d:MotorVehicles 2023-11-30 03671713 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 03671713 d:FurnitureFittings 2023-12-01 2024-11-30 03671713 d:OfficeEquipment 2023-12-01 2024-11-30 03671713 d:OtherPropertyPlantEquipment 2023-12-01 2024-11-30 03671713 d:OtherPropertyPlantEquipment 2024-11-30 03671713 d:OtherPropertyPlantEquipment 2023-11-30 03671713 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 03671713 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 03671713 d:CurrentFinancialInstruments 2024-11-30 03671713 d:CurrentFinancialInstruments 2023-11-30 03671713 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 03671713 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 03671713 d:UKTax 2023-12-01 2024-11-30 03671713 d:UKTax 2022-12-01 2023-11-30 03671713 d:ShareCapital 2024-11-30 03671713 d:ShareCapital 2023-11-30 03671713 d:RetainedEarningsAccumulatedLosses 2024-11-30 03671713 d:RetainedEarningsAccumulatedLosses 2023-11-30 03671713 c:FRS102 2023-12-01 2024-11-30 03671713 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 03671713 c:FullAccounts 2023-12-01 2024-11-30 03671713 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 03671713 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 03671713 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 03671713 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Registered number: 03671713









S. P. LANDSCAPES & TREE CONTRACTORS LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
S. P. LANDSCAPES & TREE CONTRACTORS LIMITED
REGISTERED NUMBER: 03671713

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
1,053,430
1,024,635

Current assets
  

Stocks
  
20,000
20,000

Debtors: amounts falling due within one year
 6 
445,817
487,944

Cash at bank and in hand
  
1,046,559
844,684

  
1,512,376
1,352,628

Creditors: amounts falling due within one year
 7 
(433,450)
(319,056)

Net current assets
  
 
 
1,078,926
 
 
1,033,572

Total assets less current liabilities
  
2,132,356
2,058,207

Provisions for liabilities
  

Deferred tax
 8 
(103,543)
(94,620)

Net assets
  
2,028,813
1,963,587


Capital and reserves
  

Called up share capital 
  
201
201

Profit and loss account
  
2,028,612
1,963,386

  
2,028,813
1,963,587


Page 1

 
S. P. LANDSCAPES & TREE CONTRACTORS LIMITED
REGISTERED NUMBER: 03671713

BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

The directors consider 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 directors acknowledge their 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 profit and loss account 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 1 July 2025.




................................................
S N Pammenter
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
S. P. LANDSCAPES & TREE CONTRACTORS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

S.P. Landscapes & Tree Contractors Limited is a private company, limited by shares, domiciled in England & Wales, registration number 03671713. The address of the registered office is Arboracre, Elms Road, Bury St Edmunds, Suffolk, IP28 8TD.
The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £.

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:

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.

Page 3

 
S. P. LANDSCAPES & TREE CONTRACTORS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.3

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.

Depreciation is provided on the following basis:

Land & buildings
-
10%
per annum on the straight line basis
Plant & machinery
-
20%
per annum on the straight line basis
Motor vehicles
-
20%
per annum on the straight line basis
Tools & equipment
-
33%
per annum on the straight line basis
Office equipment
-
33%
per annum on the straight line basis

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 the Profit and Loss Account.
No depreciation is charged on the freehold land owned by the company.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

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.

 
2.6

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.

 
2.7

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.

Page 4

 
S. P. LANDSCAPES & TREE CONTRACTORS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.8

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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.



3.


Employees

The average monthly number of employees, including directors, during the year was 36 (2023 - 34).

Page 5

 
S. P. LANDSCAPES & TREE CONTRACTORS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
57,207
30,716

Deferred tax


Origination and reversal of timing differences
8,923
6,962


66,130
37,678





Page 6

 
S. P. LANDSCAPES & TREE CONTRACTORS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Tangible fixed assets





Land and buildings
Plant & machinery
Motor vehicles
Other fixed assets
Total

£
£
£
£
£



Cost


At 1 December 2023
587,008
928,216
942,255
190,003
2,647,482


Additions
26,747
151,250
159,595
35,611
373,203


Disposals
-
(139,400)
(144,979)
(12,725)
(297,104)



At 30 November 2024

613,755
940,066
956,871
212,889
2,723,581



Depreciation


At 1 December 2023
232,443
753,428
508,296
128,680
1,622,847


Charge for the year on owned assets
14,327
82,961
130,585
32,428
260,301


Disposals
-
(139,400)
(61,361)
(12,236)
(212,997)



At 30 November 2024

246,770
696,989
577,520
148,872
1,670,151



Net book value



At 30 November 2024
366,985
243,077
379,351
64,017
1,053,430



At 30 November 2023
354,565
174,788
433,959
61,323
1,024,635




The net book value of land and buildings may be further analysed as follows:


2024
2023
£
£

Freehold
366,985
354,565



6.


Debtors

2024
2023
£
£


Trade debtors
287,478
367,626

Other debtors
4,850
4,450

Prepayments and accrued income
62,379
48,281

Amounts recoverable on contracts
91,110
67,587

445,817
487,944


Page 7

 
S. P. LANDSCAPES & TREE CONTRACTORS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
117,330
38,526

Corporation tax
57,051
30,670

Other taxation and social security
146,242
134,873

Other creditors
94,745
96,907

Accruals and deferred income
18,082
18,080

433,450
319,056



8.


Deferred taxation




2024


£






At beginning of year
94,620


Charged to profit or loss
8,923



At end of year
103,543

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
103,543
94,620


9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



200 (2023 - 200) ordinary shares of £1.00 each
200
200
1 (2023 - 1) ordinary A share of £1.00
1
1

201

201


Page 8

 
S. P. LANDSCAPES & TREE CONTRACTORS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

10.


Pension commitments

The Company operates defined contributions pension schemes. The assets of the schemes are held separately from those of the Company in independently administered funds. The pension cost charge represents contributions payable by the Company to the funds and amounted to £160,008 (2023 - £118,573). Contributions totalling £5,576 (2023 - £5,332) were payable to the funds at the balance sheet date and are included in creditors.


11.


Related party transactions

At 1 December 2023 the Company owed Arboracre Developments Limited £9,631. Further amounts were advanced totalling £7,248 and no repayments were made. No interest was charged on the loan leaving a balance of £16,879 due to the Company at 30 November 2024.


Page 9