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REGISTERED NUMBER: 14222429 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Elemental Landscapes Ltd

Elemental Landscapes Ltd (Registered number: 14222429)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Elemental Landscapes Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: T B Speake





REGISTERED OFFICE: c/o ABC Accounting Services
1 Willoughton Place
Wharton Close
Gainsborough
Lincolnshire
DN21 1EB





REGISTERED NUMBER: 14222429 (England and Wales)





ACCOUNTANTS: ABC Accounting Services
1 Willoughton Place
Wharton Close
Gainsborough
Lincolnshire
DN21 1EB

Elemental Landscapes Ltd (Registered number: 14222429)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 9,600 10,800
Tangible assets 5 10,439 10,571
20,039 21,371

CURRENT ASSETS
Stocks 3,000 -
Debtors 6 3,018 -
Cash at bank 8,402 12,626
14,420 12,626
CREDITORS
Amounts falling due within one year 7 15,246 26,112
NET CURRENT LIABILITIES (826 ) (13,486 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,213

7,885

PROVISIONS FOR LIABILITIES 829 601
NET ASSETS 18,384 7,284

CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 18,334 7,234
18,384 7,284

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

Elemental Landscapes Ltd (Registered number: 14222429)

Balance Sheet - continued
31 July 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 November 2024 and were signed by:





T B Speake - Director


Elemental Landscapes Ltd (Registered number: 14222429)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Elemental Landscapes Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Elemental Landscapes Ltd (Registered number: 14222429)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 12,000
AMORTISATION
At 1 August 2023 1,200
Charge for year 1,200
At 31 July 2024 2,400
NET BOOK VALUE
At 31 July 2024 9,600
At 31 July 2023 10,800

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 5,831 7,083 891 13,805
Additions 3,032 - - 3,032
At 31 July 2024 8,863 7,083 891 16,837
DEPRECIATION
At 1 August 2023 1,166 1,771 297 3,234
Charge for year 1,539 1,328 297 3,164
At 31 July 2024 2,705 3,099 594 6,398
NET BOOK VALUE
At 31 July 2024 6,158 3,984 297 10,439
At 31 July 2023 4,665 5,312 594 10,571

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 3,018 -

Elemental Landscapes Ltd (Registered number: 14222429)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Tax 3,588 2,806
Social security and other taxes 124 -
VAT 2,573 3,539
Directors' current accounts 8,362 19,167
Accrued expenses 599 600
15,246 26,112

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £3,970 (2023 - £6,470) were paid to the director .

9. ULTIMATE CONTROLLING PARTY

The controlling party is T B Speake.