Green Grass Gardeners Ltd - Accounts to registrar (filleted) - small 18.1

REGISTERED NUMBER: 09216240 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2017

for

Green Grass Gardeners Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J P Purchase

Mrs J E Purchase

Mr E J Purchase

REGISTERED OFFICE:

22 Wessex Park

Bancombe Business Estate

Somerton

Somerset

TA11 6SB

REGISTERED NUMBER:

09216240 (England and Wales)

ACCOUNTANTS:

Somerset Accountancy Services Ltd

22 Wessex Park

Bancombe Business Estate

Somerton

Somerset

TA11 6SB

FIXED ASSETS

Tangible assets

4

30,973

41,351

CURRENT ASSETS

Debtors

17,734

20,290

Cash at bank

523

5,020

18,257

25,310

CREDITORS

Amounts falling due within one year

26,910

25,910

NET CURRENT LIABILITIES

(8,653

)

(600

)

TOTAL ASSETS LESS CURRENT LIABILITIES

22,320

40,751

CREDITORS

Amounts falling due after more than one year

30,523

40,671

NET (LIABILITIES)/ASSETS

(8,203

)

80

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(8,303

)

(20

)

SHAREHOLDERS' FUNDS

(8,203

)

80

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2017 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2017 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 11 June 2018 and were signed on its behalf by:

Mr J P Purchase - Director

Mrs J E Purchase - Director

1.	STATUTORY INFORMATION

Green Grass Gardeners Ltd is a private company, limited by shares , registered in England and Wales. The

company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance and 25% on reducing balance

Taxation

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 tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

Deferred tax

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the

lease.

Going concern basis of accounting

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance

from the director that they will continue to give financial support to the company for twelve months from the date

of signing these financial statements.

On this basis, the director considers it appropriate to prepare the accounts on a going concern basis. However,

should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the

company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their

realisable amount and to provide for any further liabilities which might arise. The accounts do not include any

adjustments to the company's assets or liabilities that might be necessary should this basis not continue to be

appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL.

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2016

60,690

Disposals

(98

)

At 30 September 2017

60,592

DEPRECIATION

At 1 October 2016

19,339

Charge for year

10,334

Eliminated on disposal

(54

)

At 30 September 2017

29,619

NET BOOK VALUE

At 30 September 2017

30,973

At 30 September 2016

41,351

5.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr and Mrs Purchase who are both directors and shareholders.