A J T GROUNDCARE LIMITED

A J T GROUNDCARE LIMITED - Company Information

2022-04-012023-03-312023-03-31false04555046A J T GROUNDCARE LIMITED2023-11-29iso4217:GBPxbrli:pure045550462022-04-01045550462023-03-31045550462022-04-012023-03-31045550462021-04-01045550462022-03-31045550462021-04-012022-03-3104555046bus:SmallEntities2022-04-012023-03-3104555046bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3104555046bus:AbridgedAccounts2022-04-012023-03-3104555046bus:PrivateLimitedCompanyLtd2022-04-012023-03-3104555046core:WithinOneYear2023-03-3104555046core:AfterOneYear2023-03-3104555046core:WithinOneYear2022-03-3104555046core:AfterOneYear2022-03-3104555046core:ShareCapital2023-03-3104555046core:SharePremium2023-03-3104555046core:RevaluationReserve2023-03-3104555046core:OtherReservesSubtotal2023-03-3104555046core:RetainedEarningsAccumulatedLosses2023-03-3104555046core:ShareCapital2022-03-3104555046core:SharePremium2022-03-3104555046core:RevaluationReserve2022-03-3104555046core:OtherReservesSubtotal2022-03-3104555046core:RetainedEarningsAccumulatedLosses2022-03-3104555046core:LandBuildings2023-03-3104555046core:PlantMachinery2023-03-3104555046core:Vehicles2023-03-3104555046core:FurnitureFittings2023-03-3104555046core:OfficeEquipment2023-03-3104555046core:NetGoodwill2023-03-3104555046core:IntangibleAssetsOtherThanGoodwill2023-03-3104555046core:ListedExchangeTraded2023-03-3104555046core:UnlistedNon-exchangeTraded2023-03-3104555046core:LandBuildings2022-03-3104555046core:PlantMachinery2022-03-3104555046core:Vehicles2022-03-3104555046core:FurnitureFittings2022-03-3104555046core:OfficeEquipment2022-03-3104555046core:NetGoodwill2022-03-3104555046core:IntangibleAssetsOtherThanGoodwill2022-03-3104555046core:ListedExchangeTraded2022-03-3104555046core:UnlistedNon-exchangeTraded2022-03-3104555046core:LandBuildings2022-04-012023-03-3104555046core:PlantMachinery2022-04-012023-03-3104555046core:Vehicles2022-04-012023-03-3104555046core:FurnitureFittings2022-04-012023-03-3104555046core:OfficeEquipment2022-04-012023-03-3104555046core:NetGoodwill2022-04-012023-03-3104555046core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3104555046core:ListedExchangeTraded2022-04-012023-03-3104555046core:UnlistedNon-exchangeTraded2022-04-012023-03-3104555046core:MoreThanFiveYears2022-04-012023-03-3104555046core:Non-currentFinancialInstruments2023-03-3104555046core:Non-currentFinancialInstruments2022-03-3104555046dpl:CostSales2022-04-012023-03-3104555046dpl:DistributionCosts2022-04-012023-03-3104555046core:LandBuildings2022-04-012023-03-3104555046core:PlantMachinery2022-04-012023-03-3104555046core:Vehicles2022-04-012023-03-3104555046core:FurnitureFittings2022-04-012023-03-3104555046core:OfficeEquipment2022-04-012023-03-3104555046dpl:AdministrativeExpenses2022-04-012023-03-3104555046core:NetGoodwill2022-04-012023-03-3104555046core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3104555046dpl:GroupUndertakings2022-04-012023-03-3104555046dpl:ParticipatingInterests2022-04-012023-03-3104555046dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3104555046core:ListedExchangeTraded2022-04-012023-03-3104555046dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3104555046core:UnlistedNon-exchangeTraded2022-04-012023-03-3104555046dpl:CostSales2021-04-012022-03-3104555046dpl:DistributionCosts2021-04-012022-03-3104555046core:LandBuildings2021-04-012022-03-3104555046core:PlantMachinery2021-04-012022-03-3104555046core:Vehicles2021-04-012022-03-3104555046core:FurnitureFittings2021-04-012022-03-3104555046core:OfficeEquipment2021-04-012022-03-3104555046dpl:AdministrativeExpenses2021-04-012022-03-3104555046core:NetGoodwill2021-04-012022-03-3104555046core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3104555046dpl:GroupUndertakings2021-04-012022-03-3104555046dpl:ParticipatingInterests2021-04-012022-03-3104555046dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3104555046core:ListedExchangeTraded2021-04-012022-03-3104555046dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3104555046core:UnlistedNon-exchangeTraded2021-04-012022-03-3104555046core:NetGoodwill2023-03-3104555046core:IntangibleAssetsOtherThanGoodwill2023-03-3104555046core:LandBuildings2023-03-3104555046core:PlantMachinery2023-03-3104555046core:Vehicles2023-03-3104555046core:FurnitureFittings2023-03-3104555046core:OfficeEquipment2023-03-3104555046core:AfterOneYear2023-03-3104555046core:WithinOneYear2023-03-3104555046core:ListedExchangeTraded2023-03-3104555046core:UnlistedNon-exchangeTraded2023-03-3104555046core:ShareCapital2023-03-3104555046core:SharePremium2023-03-3104555046core:RevaluationReserve2023-03-3104555046core:OtherReservesSubtotal2023-03-3104555046core:RetainedEarningsAccumulatedLosses2023-03-3104555046core:NetGoodwill2022-03-3104555046core:IntangibleAssetsOtherThanGoodwill2022-03-3104555046core:LandBuildings2022-03-3104555046core:PlantMachinery2022-03-3104555046core:Vehicles2022-03-3104555046core:FurnitureFittings2022-03-3104555046core:OfficeEquipment2022-03-3104555046core:AfterOneYear2022-03-3104555046core:WithinOneYear2022-03-3104555046core:Listed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Registered Number
04555046
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

A J T GROUNDCARE LIMITED

Company Information
for the year from 1 April 2022 to 31 March 2023


Director	THOMAS, Andrew Jeremy


Registered Address	Tanybryn, Pontdolgoch
	Caersws
	Powys
	SY17 5NJ


Registered Number	04555046 (England and Wales)

A J T GROUNDCARE LIMITED

Balance Sheet as at
31 March 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	6		210,808		212,447
			210,808		212,447
Current assets
Stocks		8,010		6,910
Debtors	7	1,775		2,406
Cash at bank and on hand		38,926		49,772
		48,711		59,088
Creditors amounts falling due within one year	8	(222,764)		(227,753)
Net current assets (liabilities)			(174,053)		(168,665)
Total assets less current liabilities			36,755		43,782
Net assets			36,755		43,782
Capital and reserves
Called up share capital			100		100
Profit and loss account			36,655		43,682
Shareholders' funds			36,755		43,782

The company was entitled to exemption from audit for this reporting period 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 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. The directors have chosen to not file a copy of the company’s profit and loss account.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 29 November 2023, and are signed on its behalf by:

THOMAS, Andrew Jeremy
Director
Registered Company No. 04555046

A J T GROUNDCARE LIMITED

Notes to the Financial Statements
for the year ended 31 March 2023

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Principal activities
	The principal activity of the company is agricultural machinery sales

4.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks policy
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Revenue recognition policy
	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.

Revenue recognition policy

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.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

5.	Employee information


		2023		2022
	Average number of employees during the year	0		0

6.	Property, plant and equipment

		Total
		£
	Cost or valuation
	At 01 April 22	220,551
	At 31 March 23	220,551
	Depreciation and impairment
	At 01 April 22	8,104
	Charge for year	1,639
	At 31 March 23	9,743
	Net book value
	At 31 March 23	210,808
	At 31 March 22	212,447

7.	Debtors

	2023	2022
	£	£
Trade debtors / trade receivables	1,775	2,405
Other debtors	-	1
Total	1,775	2,406


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

8.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	-	2,089
Taxation and social security	948	2,806
Other creditors	220,771	220,840
Accrued liabilities and deferred income	1,045	2,018
Total	222,764	227,753


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.