Company Registration No. SC158159 (Scotland)
ALEX BUTTER LANDSCAPING LIMITED
Unaudited accounts
for the year ended 30 April 2022
ALEX BUTTER LANDSCAPING LIMITED
Unaudited accounts
Contents
ALEX BUTTER LANDSCAPING LIMITED
Company Information
for the year ended 30 April 2022
Directors
A Butter
J Stewart
Company Number
SC158159 (Scotland)
Registered Office
West Countlich Farm
Kindallachan
Ballinluig
Perthshire
PH9 0NW
Scotland
Accountants
Brown and Longhorn
61 George Street
Perth
PH1 5LB
ALEX BUTTER LANDSCAPING LIMITED
Statement of financial position
as at 30 April 2022
Tangible assets
479,605
559,027
Cash at bank and in hand
117,855
58,725
Creditors: amounts falling due within one year
(443,104)
(421,523)
Net current assets/(liabilities)
14,141
(21,806)
Total assets less current liabilities
493,746
537,221
Creditors: amounts falling due after more than one year
(196,480)
(267,972)
Provisions for liabilities
Deferred tax
(78,354)
(88,926)
Net assets
218,912
180,323
Called up share capital
100
100
Profit and loss account
218,812
180,223
Shareholders' funds
218,912
180,323
For the year ending 30 April 2022 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.
The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2022 and were signed on its behalf by
A Butter
Director
Company Registration No. SC158159
ALEX BUTTER LANDSCAPING LIMITED
Notes to the Accounts
for the year ended 30 April 2022
ALEX BUTTER LANDSCAPING LIMITED is a private company, limited by shares, registered in Scotland, registration number SC158159. The registered office is West Countlich Farm, Kindallachan, Ballinluig, Perthshire, PH9 0NW, Scotland.
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.
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:
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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.
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.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
ALEX BUTTER LANDSCAPING LIMITED
Notes to the Accounts
for the year ended 30 April 2022
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 May 2021
97,811
824,460
1,153,465
19,010
2,094,746
Additions
-
9,619
68,582
-
78,201
Disposals
-
-
(22,925)
-
(22,925)
At 30 April 2022
97,811
834,079
1,199,122
19,010
2,150,022
At 1 May 2021
97,811
600,807
822,636
14,465
1,535,719
Charge for the year
-
58,318
94,003
802
153,123
On disposals
-
-
(18,425)
-
(18,425)
At 30 April 2022
97,811
659,125
898,214
15,267
1,670,417
At 30 April 2022
-
174,954
300,908
3,743
479,605
At 30 April 2021
-
223,653
330,829
4,545
559,027
5
Debtors: amounts falling due within one year
2022
2021
Trade debtors
286,013
264,357
Accrued income and prepayments
385
385
Other debtors
22,992
46,250
6
Creditors: amounts falling due within one year
2022
2021
Obligations under finance leases and hire purchase contracts
108,981
126,924
Trade creditors
217,684
200,118
Taxes and social security
3,087
4,408
Other creditors
2,099
1,809
Loans from directors
546
15,715
7
Creditors: amounts falling due after more than one year
2022
2021
Obligations under finance leases and hire purchase contracts
196,480
267,972
ALEX BUTTER LANDSCAPING LIMITED
Notes to the Accounts
for the year ended 30 April 2022
8
Deferred taxation
2022
2021
Accelerated capital allowances
78,354
88,926
Provision at start of year
88,926
53,126
(Credited)/charged to the profit and loss account
(10,572)
35,800
Provision at end of year
78,354
88,926
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 35 (2021: 35).
