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frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 03193008 frs-bus:Original frs-countries:UnitedKingdom 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-countries:Europe 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-countries:NorthAmerica 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-countries:SouthAmerica 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-countries:Asia 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:FullAccounts 2021-07-01 2022-06-30 03193008 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2021-06-30 03193008 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-06-30 03193008 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-06-30 03193008 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-06-30 03193008 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-06-30 03193008 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass1 2021-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass1 2022-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass2 2021-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass2 2022-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass3 2021-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass3 2022-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass4 2021-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass4 2022-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass5 2021-06-30 03193008 frs-bus:Original frs-bus:PreferenceShareClass5 2022-06-30 03193008 frs-bus:Original 1 2021-07-01 2022-06-30 03193008 frs-bus:Original 1 2022-06-30 03193008 frs-bus:Original 1 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:LeasedAssets 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:OwnedAssets 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:CurrencyRisk 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:MarketRisk 2021-07-01 2022-06-30 03193008 frs-bus:Original 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2022-06-30 03193008 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 03193008 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 03193008 frs-bus:Original frs-core:Provisions 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:Provisions 2021-06-30 03193008 frs-bus:Original frs-core:Provisions 2022-06-30 03193008 frs-bus:Original frs-core:Provisions 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:Provisions 2021-06-30 03193008 frs-bus:Original frs-core:Provisions 2022-06-30 03193008 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 03193008 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 03193008 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 03193008 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 03193008 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-06-30 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2022-06-30 03193008 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 03193008 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 03193008 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03193008 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03193008 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03193008 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03193008 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 03193008 frs-bus:Original 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2022-06-30 03193008 frs-bus:Original 11 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-06-30 03193008 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-06-30 03193008 frs-bus:Original 12 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-06-30 03193008 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-06-30 03193008 frs-bus:Original 13 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-06-30 03193008 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-06-30 03193008 frs-bus:Original 14 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-06-30 03193008 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-06-30 03193008 frs-bus:Original 15 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-06-30 03193008 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-06-30 03193008 frs-bus:Original 16 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-06-30 03193008 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-06-30 03193008 frs-bus:Original 17 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-06-30 03193008 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-06-30 03193008 frs-bus:Original 18 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-06-30 03193008 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-06-30 03193008 frs-bus:Original 19 2021-07-01 2022-06-30 03193008 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-06-30 03193008 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-06-30 03193008 frs-bus:Original 20 2021-07-01 2022-06-30 03193008 frs-bus:Original 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03193008 frs-bus:Original frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 03193008
The Landscape Trading Company Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03193008
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,917 3,351
1,917 3,351
CURRENT ASSETS
Debtors 5 232,565 261,902
Cash at bank and in hand 84,544 109,080
317,109 370,982
Creditors: Amounts Falling Due Within One Year 6 (180,798 ) (159,831 )
NET CURRENT ASSETS (LIABILITIES) 136,311 211,151
TOTAL ASSETS LESS CURRENT LIABILITIES 138,228 214,502
NET ASSETS 138,228 214,502
CAPITAL AND RESERVES
Called up share capital 32,000 32,000
Profit and Loss Account 106,228 182,502
SHAREHOLDERS' FUNDS 138,228 214,502
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For the year ending 30 June 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
R Barnard
Director
6 March 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Landscape Trading Company Limited Registered number 03193008 is a company limited by shares incorporated in England & Wales. The Registered Office is The Dell, North Common, Sherfield English, Romsey, SO51 6JT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
2.2. Going Concern Disclosure
These financial statements are prepared under the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Sales are recognised at the point at which the company has fulfilled its contractual obligations to the customer.

Turnover on long term contracts is recognised according to the stage reached in the contract by reference to the value of the work done. A prudent estimate of profit attributable to work completed is recognised once the outcome of the contract can be assessed with reasonable certainty. The amount by which the turnover exceeds payments on account is shown under debtors as amounts recoverable on contracts.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.

Depreciation is calculated so as to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 33.3% straight line
2.5. Stocks and Work in Progress
Work in progress is valued on the basis of direct costs, being purchase price, plus attributable overheads based on normal levels of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Where the outcome of any contract that straddles the year end can be assessed with reasonable certainty, attributable profit for the stage of contract completion at the year end is recognised in the profit and loss account.

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Financial Instruments
Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of the contractual arrangement.

Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the year end. Issue costs relating to financial liabilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
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2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. Deferred taxation is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
2.9. Government Grant
Government grants are recognised in the profit and loss account under "Other operating income" in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2022: 18)
15 18
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2022 37,512 178,106 1,898 217,516
Additions - - 1,450 1,450
Disposals (8,435 ) (1,025 ) (1,190 ) (10,650 )
As at 30 June 2023 29,077 177,081 2,158 208,316
Depreciation
As at 1 July 2022 35,765 176,502 1,898 214,165
Provided during the period 796 1,604 484 2,884
Disposals (8,435 ) (1,025 ) (1,190 ) (10,650 )
As at 30 June 2023 28,126 177,081 1,192 206,399
Net Book Value
As at 30 June 2023 951 - 966 1,917
As at 1 July 2022 1,747 1,604 - 3,351
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 51,423 62,525
Other debtors 165,434 199,370
Corporation tax recoverable 7,631 -
Deferred tax current asset 8,077 7
232,565 261,902
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 64,042 42,841
Corporation tax - 7,631
Other taxes and social security 8,212 9,437
Other 108,544 99,922
180,798 159,831
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 40,000 30,000
Later than one year and not later than five years 10,000 37,500
50,000 67,500
8. Related Party Transactions
During the year dividends of £19,869 (2022: £39,738) were paid to the directors of the company.
At 30 June 2023, the company owed £50,000 (2022: £50,000) to a director of the company.
Interest totalling £2,500 (2022: £3,003) was paid to the director during the year in respect of this loan.
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