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
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