Company Registration No. 04668630 (England and Wales)
S J Landscaping Limited
Unaudited accounts
for the year ended 28 February 2025
S J Landscaping Limited
Unaudited accounts
Contents
S J Landscaping Limited
Company Information
for the year ended 28 February 2025
Company Number
04668630 (England and Wales)
Registered Office
Unit 16
Haland House
66 York Road
Weybridge
Surrey
KT13 9DY
England
S J Landscaping Limited
Statement of financial position
as at 28 February 2025
Tangible assets
56,352
67,221
Creditors: amounts falling due within one year
(294,033)
(347,994)
Net current (liabilities)/assets
(42,861)
57,044
Total assets less current liabilities
13,491
124,265
Creditors: amounts falling due after more than one year
(23,145)
(25,115)
Provisions for liabilities
Other provisions
(14,263)
(16,805)
Net (liabilities)/assets
(23,917)
82,345
Called up share capital
130
130
Profit and loss account
(24,047)
82,215
Shareholders' funds
(23,917)
82,345
For the year ending 28 February 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 May 2026 and were signed on its behalf by
David Stephens
Director
Company Registration No. 04668630
S J Landscaping Limited
Notes to the Accounts
for the year ended 28 February 2025
S J Landscaping Limited is a private company, limited by shares, registered in England and Wales, registration number 04668630. The registered office is Unit 16, Haland House, 66 York Road, Weybridge, Surrey, KT13 9DY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover represents net invoiced sales of goods and services, excluding Value Added Tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives, or if held under a finance lease, whichever is the shorter:
Motor Vehicle (HP) 20% Straight Line
Computer equipment
25% Straight Line
Taxation and Deferred Tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 rates and laws enacted or substantively enacted by the balance sheet date.
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 J Landscaping Limited
Notes to the Accounts
for the year ended 28 February 2025
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 and loss over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 March 2024
117,938
84,947
3,975
206,860
Additions
3,895
9,750
-
13,645
Disposals
(5,583)
(7,450)
-
(13,033)
At 28 February 2025
116,250
87,247
3,975
207,472
At 1 March 2024
74,294
62,595
2,750
139,639
Charge for the year
11,155
8,898
512
20,565
Surplus on revaluation
-
(4,972)
-
(4,972)
On disposals
(4,112)
-
-
(4,112)
At 28 February 2025
81,337
66,521
3,262
151,120
At 28 February 2025
34,913
20,726
713
56,352
At 29 February 2024
43,644
22,352
1,225
67,221
Amounts falling due within one year
Trade debtors
135,599
243,034
Accrued income and prepayments
74,197
96,350
Other debtors
39,376
63,654
S J Landscaping Limited
Notes to the Accounts
for the year ended 28 February 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
64,081
55,326
Obligations under finance leases and hire purchase contracts
5,303
5,303
Trade creditors
148,782
165,172
Taxes and social security
60,248
50,388
Other creditors
1,852
71,805
Loans from directors
9,542
-
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
3,978
9,281
8
Transactions with related parties
Included in Other Creditors is a balance owed to the Director of £9,542.
9
Average number of employees
During the year the average number of employees was 11 (2024: 11).