J.B. Landscapes Limited - Limited company - abbreviated

REGISTERED NUMBER: 06535358 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2015

FOR

J.B. LANDSCAPES LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

J P Brennan

REGISTERED OFFICE:

45 Gledhow Park Avenue

Leeds

West Yorkshire

LS7 4JL

REGISTERED NUMBER:

06535358 (England and Wales)

ACCOUNTANTS:

Temporal Lennon & Company Limited

Chartered Accountants

Suite 1A

Realtex House

Leeds Road

Leeds

West Yorkshire

LS19 6AX

FIXED ASSETS

Tangible assets

2

14,584

17,489

CURRENT ASSETS

Debtors

22,101

8,160

Cash at bank and in hand

2,996

247

25,097

8,407

CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

3

26,125

12,791

NET CURRENT LIABILITIES

(1,028

)

(4,384

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

13,556

13,105

CREDITORS: AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR

3

(12,102

)

(9,317

)

PROVISIONS FOR LIABILITIES

(2,917

)

(3,498

)

NET (LIABILITIES)/ASSETS

(1,463

)

290

CAPITAL AND RESERVES

Called up share capital

4

2

Profit and loss account

(1,465

)

288

SHAREHOLDERS' FUNDS

(1,463

)

290

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2015 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 21 August 2015 and were signed by:

J P Brennan - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the

balance sheet date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those

held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance

leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The

capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2014

30,239

Additions

2,189

At 31 March 2015

32,428

DEPRECIATION

At 1 April 2014

12,750

Charge for year

5,094

At 31 March 2015

17,844

NET BOOK VALUE

At 31 March 2015

14,584

At 31 March 2014

17,489

3.

CREDITORS

Creditors include an amount of £ 9,317 (31.3.14 - £ 11,979 ) for which security has been given.

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.15

31.3.14

value:

£

2

Ordinary

£1

2

5.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2015 and

31 March 2014:

31.3.15

31.3.14

£

J P Brennan

Balance outstanding at start of year

1,904

-

Amounts advanced

14,616

7,904

Amounts repaid

-

(6,000

)

Balance outstanding at end of year

16,520

1,904

J.B. Landscapes Limited - Limited company - abbreviated - 11.6

J.B. Landscapes Limited - Limited company - abbreviated - 11.6