smallAccCompHo_0921.xslt
Company Registration No. 05433225 (England and Wales)
J & S SCAPES LIMITED
Financial Statements
for the Period from 01 April 2024 to 31 March 2025

J & S SCAPES LIMITED

Financial Statements for the period ending 31 March 2025

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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J & S SCAPES LIMITED

Financial Statements for the period ending 31 March 2025

Company Information

Company Details
Company Number 05433225
Registered Office ABBEY TREE NURSERY, BUSHMEAD
ROAD, WHITCHURCH
AYLESBURY
HP22 4LG
Directors
Directors who held office during the period were:
Jeremy PUGH   
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J & S SCAPES LIMITED

Financial Statements for the period ending 31 March 2025

Statement of Financial Position

12345678
Notes 2025
£ £
Fixed Assets
Tangible assets 5 141,899 157,348
Current Assets
Stocks - 6,000
Debtors due 38,573 20,274
Cash at bank and in hand 130,240 152,100
168,813 178,374
Creditors
Amount falling due within one year (176,515) (97,854)
Net Current Assets (7,702) 80,520
Total Assets less current liabilities 134,197 237,868
Creditors due after more than one year - (39,405)
Accruals and deferred income - (5,985)
Net Assets 134,197 192,478
Capital and Reserves
Called up Share Capital 102 102
Retained earnings at end of year 134,095 192,376
Shareholder funds 134,197 192,478
For the year ending 31/03/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 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.
Approved by the Board on 25 October 2025
J Pugh
Company Registration No. 05433225
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J & S SCAPES LIMITED

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

1. Statutory Information
J & S SCAPES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05433225.
2. Accounting Policies
Basis of preparing the Financial Statements
Basis of preparationThe accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Presentation Currency
The accounts are presented in £ sterling.
Turnover
TurnoverTurnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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J & S SCAPES LIMITED

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

Current Tax
TaxationA current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible Fixed Asset Policy
Tangible fixed assetsTangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:Freehold buildings over 20 yearsLeasehold land and buildings over the lease termPlant and machinery over 3 yearsFixtures, fittings, tools and equipment over 3 years
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J & S SCAPES LIMITED

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

Intangible Asset Policy
Intangible fixed assetsIntangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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J & S SCAPES LIMITED

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 14
4. Principal Activity
Garden architect
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J & S SCAPES LIMITED

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

5. Fixed Assets
Land and buildings Plant and Machinery Motor Vehicles Fixtures and Fittings Computer Equipment Total
Cost or valuation £ £ £ £ £ £
At 01/04/2024 28,071 135,512 351,425 18,260 14,416 547,684
Additions - 21,900 - 3,825 - 25,725
At 31/03/2025 28,071 157,412 351,425 22,085 14,416 573,409
Depreciation
At 01/04/2024 2,737 117,239 242,459 17,890 10,011 390,336
Charge for the year 1,267 7,683 27,241 1,646 3,337 41,174
At 31/03/2025 4,004 124,922 269,700 19,536 13,348 431,510
Net Book Value
At 31/03/2025 24,067 32,490 81,725 2,549 1,068 141,899
At 25,334 18,273 108,966 370 4,405 157,348
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