Coe Design Landscape Architecture Limite - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 06146355 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2019

for

Coe Design Landscape Architecture

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms J C Coe

R D Wild

SECRETARY:

R D Wild

REGISTERED OFFICE:

5a St Thomas Street

Weymouth

Dorset

DT4 8EW

REGISTERED NUMBER:

06146355 (England and Wales)

ACCOUNTANTS:

AR Accounting

16 Fisherbridge Road

Weymouth

Dorset

DT3 6BT

FIXED ASSETS

Intangible assets

4

75,000

100,000

Tangible assets

5

23,753

25,616

98,753

125,616

CURRENT ASSETS

Stocks

6,500

106,128

Debtors

6

39,243

35,400

Prepayments and accrued income

3,656

3,417

Cash at bank

22,638

60,181

72,037

205,126

CREDITORS

Amounts falling due within one year

7

5,285

55,829

NET CURRENT ASSETS

66,752

149,297

TOTAL ASSETS LESS CURRENT LIABILITIES

165,505

274,913

ACCRUALS AND DEFERRED INCOME

623

283

NET ASSETS

164,882

274,630

CAPITAL AND RESERVES

Called up share capital

4,000

4,000

Retained earnings

160,882

270,630

164,882

274,630

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2019 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 applicable to companies subject to the small companies regime.

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 14 December 2019 and were signed on its behalf by:

Ms J C Coe - Director

1.	STATUTORY INFORMATION

Coe Design Landscape Architecture 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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.

Goodwill

Goodwill represents the amount paid by the company for the business of Jennifer Coe Landscape Architect.

Goodwill is held at cost and has been depreciated since 2017.

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

-

30% on reducing balance, 25% on reducing balance and 15% on reducing balance

Work in progress

Work in progress is valued at the lower of amount to invoice and net realisable value.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2018 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2018

and 30 April 2019

150,000

AMORTISATION

At 1 May 2018

50,000

Charge for year

25,000

At 30 April 2019

75,000

NET BOOK VALUE

At 30 April 2019

75,000

At 30 April 2018

100,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2018

208,623

Additions

5,208

At 30 April 2019

213,831

DEPRECIATION

At 1 May 2018

183,007

Charge for year

7,071

At 30 April 2019

190,078

NET BOOK VALUE

At 30 April 2019

23,753

At 30 April 2018

25,616

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2019

2018

£

£

Trade debtors

39,243

35,400

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2019

2018

£

£

Bank loans and overdrafts

1,183

-

Trade creditors

2,424

601

Taxation and social security

(1,126

)

41,597

Other creditors

2,804

13,631

5,285

55,829