Muckers Landscapes Ltd 31/05/2021 iXBRL
Muckers Landscapes Ltd 31/05/2021 iXBRL
Company registration number:
11982648
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Directors and other information
Directors |
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(Appointed 28 May 2021) | ||
Company number |
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Registered office |
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Accountants |
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Chartered Certified Accountants | |||
122 Main Street | |||
Dungiven | |||
Co Derry | |||
BT47 4LG | |||
Bankers |
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9th Floor | ||
107 Cheapside | ||
London | ||
EC2V 6DN | ||
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Muckers Landscapes Ltd
Year ended 31 May 2021
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Muckers Landscapes Ltd for the year ended 31 May 2021 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of Muckers Landscapes Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Muckers Landscapes Ltd and state those matters that we have agreed to state to the board of directors of Muckers Landscapes Ltd as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Muckers Landscapes Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that Muckers Landscapes Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Muckers Landscapes Ltd. You consider that Muckers Landscapes Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Muckers Landscapes Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Chartered Certified Accountants
122 Main Street
Dungiven
Co Derry
BT47 4LG
30 March 2022
Statement of financial position
31 May 2021
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Note | £ | £ | £ | £ | |||||
Fixed assets | |||||||||
Tangible assets | 4 |
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Current assets | |||||||||
Stocks |
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Cash at bank and in hand |
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Creditors: amounts falling due | |||||||||
within one year | 5 |
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Net current liabilities |
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Total assets less current liabilities |
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Provisions for liabilities |
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Net liabilities |
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Capital and reserves | |||||||||
Called up share capital |
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Profit and loss account |
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Shareholder deficit |
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Directors responsibilities:
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The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
30 March 2022
, and are signed on behalf of the board by:
Director
Director
Company registration number:
11982648
Statement of changes in equity
Year ended 31 May 2021
Called up share capital | Profit and loss account | Total | |||
£ | £ | £ | |||
At 1 June 2019 | - | - | - | ||
Profit/(loss) for the year |
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Total comprehensive income for the year | - |
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Issue of shares |
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Total investments by and distributions to owners |
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- |
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At 31 May 2020 and 1 June 2020 |
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Profit/(loss) for the year |
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Total comprehensive income for the year | - |
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Issue of shares |
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Total investments by and distributions to owners |
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At 31 May 2021 |
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Notes to the financial statements
Year ended 31 May 2021
1.
General information
The company is a private company limited by shares, registered in England. The address of the registered office is 2 Moormead, Middleway, Taunton, TA1 3QP.
2.
Statement of compliance
3.
Accounting policies
Basis of preparation
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
Tangible assets
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery | - |
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If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Provisions
Financial instruments
4.
Tangible assets
Plant and machinery | Total | ||
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Cost | |||
At 1 June 2020 and 31 May 2021 |
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Depreciation | |||
At 1 June 2020 |
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Charge for the year |
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At 31 May 2021 |
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Carrying amount | |||
At 31 May 2021 |
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At 31 May 2020 |
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5.
Creditors: amounts falling due within one year
31/05/21 | 31/05/20 | |||
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Bank loans and overdrafts | - |
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Other creditors |
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