DEP Landscape Architecture Limited |
Registered number: |
07448890 |
Balance Sheet |
as at 31 March 2017 |
|
Notes |
|
|
2017 |
|
|
2016 |
£ |
£ |
Fixed assets |
Tangible assets |
2 |
|
|
4,658 |
|
|
5,947 |
|
Current assets |
Debtors |
3 |
|
116,956 |
|
|
86,500 |
Cash at bank and in hand |
|
|
7,530 |
|
|
21,504 |
|
|
|
124,486 |
|
|
108,004 |
|
Creditors: amounts falling due within one year |
4 |
|
(71,412) |
|
|
(70,466) |
|
Net current assets |
|
|
|
53,074 |
|
|
37,538 |
|
Total assets less current liabilities |
|
|
|
57,732 |
|
|
43,485 |
|
|
Provisions for liabilities |
|
|
|
(931) |
|
|
(1,189) |
|
|
Net assets |
|
|
|
56,801 |
|
|
42,296 |
|
|
|
|
|
|
|
|
Capital and reserves |
Called up share capital |
|
|
|
10 |
|
|
10 |
Profit and loss account |
|
|
|
56,791 |
|
|
42,286 |
|
Shareholders' funds |
|
|
|
56,801 |
|
|
42,296 |
|
|
|
|
|
|
|
|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
CN Podmore |
Director |
Approved by the board on 8 November 2017 |
|
DEP Landscape Architecture Limited |
Notes to the Accounts |
for the year ended 31 March 2017 |
|
|
1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and equipment |
over 4 years |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse. |
|
|
2 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery |
£ |
|
Cost |
|
At 1 April 2016 |
17,247 |
|
Additions |
2,164 |
|
At 31 March 2017 |
19,411 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2016 |
11,300 |
|
Charge for the year |
3,453 |
|
At 31 March 2017 |
14,753 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2017 |
4,658 |
|
At 31 March 2016 |
5,947 |
|
|
3 |
Debtors |
2017 |
|
2016 |
£ |
£ |
|
|
Trade debtors |
116,229 |
|
85,792 |
|
Other debtors |
727 |
|
708 |
|
|
|
|
|
|
116,956 |
|
86,500 |
|
|
|
|
|
|
|
|
|
|
4 |
Creditors: amounts falling due within one year |
2017 |
|
2016 |
£ |
£ |
|
|
Bank loans and overdrafts |
- |
|
1,025 |
|
Trade creditors |
4,485 |
|
5,144 |
|
Corporation tax |
23,626 |
|
22,635 |
|
Other taxes and social security costs |
35,054 |
|
32,681 |
|
Directors current account - CN Podmore |
591 |
|
1,256 |
|
Directors current account - RC McVean |
2,459 |
|
1,371 |
|
Other creditors |
5,197 |
|
6,354 |
|
|
|
|
|
|
71,412 |
|
70,466 |
|
|
|
|
|
|
|
|
|
|
5 |
Other information |
|
|
DEP Landscape Architecture Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Blackfriars House |
|
Parsonage |
|
Manchester |
|
M3 2JA |