REGISTERED NUMBER: 05822814 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2017

FOR

A & S GARDEN MAINTENANCE LTD

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Director:

Mr S R Burton

Secretary:

Mrs E A Burton

Registered office:

Hilltop

Langfords Lane

High Littleton

Bristol

Avon

BS39 6HN

Registered number:

05822814 (England and Wales)

Fixed assets

Tangible assets

4

4,707

6,143

Current assets

Debtors

5

960

1,045

Cash at bank

450

-

1,410

1,045

Creditors

Amounts falling due within one year

6

4,286

1,079

Net current liabilities

(2,876

)

(34

)

Total assets less current liabilities

1,831

6,109

Provisions for liabilities

7

692

969

Net assets

1,139

5,140

Capital and reserves

Called up share capital

8

100

100

Retained earnings

1,039

5,040

Shareholders' funds

1,139

5,140

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income statement has not been delivered.

The financial statements were approved by the director on 17 January 2018 and were signed by:

Mr S R Burton - Director

Mrs E A Burton - Director

1.	Statutory information

A&S Garden Maintenance Limited is a private company, limited by shares, registered in England and Wales. The company's

registered number is 05822814. The registered office and business address is Hilltop, Langford Lane, High Littleton, Bristol,

BS39 6HN.

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 represents net invoices sales of services, excluding value added tax and is recognised when the service has been

performed.

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

-

15% on cost

Motor vehicles

-

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 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.

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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the

contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract

that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any

losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2016 - 1 ) .

4.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 June 2016

8,911

9,600

18,511

Additions

773

-

773

At 31 May 2017

9,684

9,600

19,284

Depreciation

At 1 June 2016

8,168

4,200

12,368

Charge for year

859

1,350

2,209

At 31 May 2017

9,027

5,550

14,577

Net book value

At 31 May 2017

657

4,050

4,707

At 31 May 2016

743

5,400

6,143

5.

Debtors: amounts falling due within one year

2017

2016

£

£

Directors' current accounts

-

85

Tax

316

316

Prepayments and accrued income

644

644

960

1,045

6.

Creditors: amounts falling due within one year

2017

2016

£

£

Bank loans and overdrafts

-

342

Tax

476

184

Other creditors

247

353

Directors' current accounts

3,363

-

Accruals and deferred income

200

200

4,286

1,079

7.	Provisions for liabilities

2017

2016

£

£

Deferred tax

692

969

Deferred

tax

£

Balance at 1 June 2016

969

Credit to Statement of comprehensive income during year

(277

)

Balance at 31 May 2017

692

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2017

2016

value:

£

£

100

Ordinary

£1

100

100

9.	Ultimate controlling party

The company is controlled by the director, Mr S R Burton, by virtue of his 100% holding in the voting share capital.