Company Registration No. 11107243 (England and Wales)
Hayes Garden Landscaping Ltd
Unaudited accounts
for the year ended 31 December 2019
Hayes Garden Landscaping Ltd
Unaudited accounts
Contents
Hayes Garden Landscaping Ltd
Company Information
for the year ended 31 December 2019
Company Number
11107243 (England and Wales)
Registered Office
7 Nabbs Close
Kidsgrove
Stoke-on-Trent
Staffordshire
ST7 4YB
Accountants
AP Accountancy Ltd
34 Birch Valley Road
Kidsgrove
Stoke-on-Trent
ST7 4GN
Hayes Garden Landscaping Ltd
Statement of financial position
as at 31 December 2019
Tangible assets
2,145
2,665
Cash at bank and in hand
3,322
6,536
Creditors: amounts falling due within one year
(7,997)
(11,479)
Net current liabilities
(1,701)
(2,121)
Total assets less current liabilities
444
544
Provisions for liabilities
Called up share capital
10
10
Profit and loss account
26
28
For the year ending 31 December 2019 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 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.
Approved by the Board on 2 March 2020.
M Hayes
Director
Company Registration No. 11107243
Hayes Garden Landscaping Ltd
Notes to the Accounts
for the year ended 31 December 2019
Hayes Garden Landscaping Ltd is a private company, limited by shares, registered in England and Wales, registration number 11107243. The registered office is 7 Nabbs Close, Kidsgrove, Stoke-on-Trent, Staffordshire, ST7 4YB.
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.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
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:
Plant & machinery
33.3% straight line
Motor vehicles
25% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Hayes Garden Landscaping Ltd
Notes to the Accounts
for the year ended 31 December 2019
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 January 2019
744
2,400
3,144
At 31 December 2019
1,101
2,400
3,501
At 1 January 2019
179
300
479
Charge for the year
277
600
877
At 31 December 2019
456
900
1,356
At 31 December 2019
645
1,500
2,145
At 31 December 2018
565
2,100
2,665
7
Creditors: amounts falling due within one year
2019
2018
Amounts owed to group undertakings and other participating interests
1,011
3,923
Taxes and social security
3,030
4,074
Other creditors
1,100
2,762
The two directors / shareholders are the ultimate controlling party.
9
Average number of employees
During the year the average number of employees was 2 (2018: 2).
