Registered Number 08450622

EVG LANDSCAPES LIMITED

Abbreviated Accounts

31 March 2016

EVG LANDSCAPES LIMITED Registered Number 08450622

Abbreviated Balance Sheet as at 31 March 2016

Notes 2016 2015
£ £
Fixed assets
Tangible assets 2 28,310 39,273
28,310 39,273
Current assets
Stocks 37,784 16,452
Debtors 178,353 200,081
Cash at bank and in hand 674 262
216,811 216,795
Creditors: amounts falling due within one year (235,998) (254,986)
Net current assets (liabilities) (19,187) (38,191)
Total assets less current liabilities 9,123 1,082
Creditors: amounts falling due after more than one year - (5,493)
Accruals and deferred income (5,846) (3,000)
Total net assets (liabilities) 3,277 (7,411)
Capital and reserves
Called up share capital 3 1 1
Profit and loss account 3,276 (7,412)
Shareholders' funds 3,277 (7,411)
  • For the year ending 31 March 2016 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
  • The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 12 May 2016

And signed on their behalf by:
Miss Natalie Payne, Director

EVG LANDSCAPES LIMITED Registered Number 08450622

Notes to the Abbreviated Accounts for the period ended 31 March 2016

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods falling within the company's ordinary activities.

Tangible assets depreciation policy
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Plant and machinery - 25% of net book value per annum
Motor vehicles - 25% of net book value per annum

Other accounting policies
Leasing and hire purchase commitments
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Stock and work in progress are valued at the lower of cost and net realisable value.

2Tangible fixed assets
£
Cost
At 1 April 2015 64,735
Additions 1,900
Disposals (6,050)
Revaluations -
Transfers -
At 31 March 2016 60,585
Depreciation
At 1 April 2015 25,462
Charge for the year 9,435
On disposals (2,622)
At 31 March 2016 32,275
Net book values
At 31 March 2016 28,310
At 31 March 2015 39,273
3Called Up Share Capital
Allotted, called up and fully paid:
2016
£
2015
£
1 Ordinary shares of £1 each 1 1

4Transactions with directors

Name of director receiving advance or credit: Natalie Payne
Description of the transaction: Loan Account
Balance at 1 April 2015: £ 72,658
Advances or credits made: £ 67,138
Advances or credits repaid: £ 99,551
Balance at 31 March 2016: £ 40,245