REGISTERED NUMBER: 04954939 (England and Wales)

A & A LANDSCAPES LIMITED

Unaudited Financial Statements

for the Year Ended 31 October 2017

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

Director:

Mr A B W Gregg

Secretary:

Miss A Scott

Registered office:

Hillcrest

Glebe Lane Harlestone

Northampton

Northamptonshire

NN7 4ET

Registered number:

04954939 (England and Wales)

Accountants:

Cobley Desborough

Chartered Certified Accountants

Chartered Tax Advisers

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

FIXED ASSETS

Intangible assets

4

24,000

32,000

Tangible assets

5

33,701

34,885

57,701

66,885

CURRENT ASSETS

Stocks

33,158

22,394

Debtors

6

36,170

39,241

Cash at bank

278

10,117

69,606

71,752

CREDITORS

Amounts falling due within one year

7

117,548

119,069

NET CURRENT LIABILITIES

(47,942

)

(47,317

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,759

19,568

CREDITORS

Amounts falling due after more than one year

8

(2,612

)

(7,441

)

PROVISIONS FOR LIABILITIES

(5,890

)

(4,234

)

NET ASSETS

1,257

7,893

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,157

7,793

SHAREHOLDERS' FUNDS

1,257

7,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director on 27 July 2018 and were signed by:

Mr A B W Gregg - Director

1.	STATUTORY INFORMATION

A & A Landscapes Limited 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are

measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance and 20% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making

due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and

handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the

company's pension scheme are charged to profit or loss in the period to which they relate.

Goodwill

Goodwill, being the amount in connection with the original acquisition of the business is being

amortised over its remaining estimated useful life of 5 years.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 November 2016

and 31 October 2017

40,000

Amortisation

At 1 November 2016

8,000

Charge for year

8,000

At 31 October 2017

16,000

Net book value

At 31 October 2017

24,000

At 31 October 2016

32,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 November 2016

140,193

Additions

9,503

Disposals

(11,000

)

At 31 October 2017

138,696

Depreciation

At 1 November 2016

105,308

Charge for year

9,210

Eliminated on disposal

(9,523

)

At 31 October 2017

104,995

Net book value

At 31 October 2017

33,701

At 31 October 2016

34,885

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Trade debtors

34,028

36,954

Other debtors

2,142

2,287

36,170

39,241

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Bank loans and overdrafts

11,667

5,882

Trade creditors

13,250

15,128

Taxation and social security

7,742

8,859

Other creditors

84,889

89,200

117,548

119,069

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2017

2016

£

£

Bank loans

2,612

7,441