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REGISTERED NUMBER: 05178492 (England and Wales)










LANDSCOPE ENGINEERING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






LANDSCOPE ENGINEERING LIMITED (REGISTERED NUMBER: 05178492)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LANDSCOPE ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: M Berry
Mrs S Berry





SECRETARY: Mrs A Bardoe





REGISTERED OFFICE: The Chart House
Picklescott
Church Stretton
Shropshire
SY6 6NT





REGISTERED NUMBER: 05178492 (England and Wales)





ACCOUNTANTS: Harvey Telford & Bates Chartered Accountants
10 Park Plaza
Battlefield Enterprise Park
Shrewsbury
Shropshire
SY1 3AF

LANDSCOPE ENGINEERING LIMITED (REGISTERED NUMBER: 05178492)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 601,217 715,968
Investments 6 100 -
601,318 715,969

CURRENT ASSETS
Stocks 7 35,477 -
Debtors 8 433,689 474,338
Cash at bank and in hand 1,168,934 591,890
1,638,100 1,066,228
CREDITORS
Amounts falling due within one year 9 592,379 500,146
NET CURRENT ASSETS 1,045,721 566,082
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,647,039

1,282,051

CREDITORS
Amounts falling due after more than
one year

10

(3,518

)

(44,821

)

PROVISIONS FOR LIABILITIES (150,061 ) (163,793 )
NET ASSETS 1,493,460 1,073,437

LANDSCOPE ENGINEERING LIMITED (REGISTERED NUMBER: 05178492)

BALANCE SHEET - continued
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Revaluation reserve 13 92,668 92,668
Retained earnings 1,399,792 979,769
SHAREHOLDERS' FUNDS 1,493,460 1,073,437

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 23 January 2025 and were signed on its behalf by:





M Berry - Director


LANDSCOPE ENGINEERING LIMITED (REGISTERED NUMBER: 05178492)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Landscope Engineering Limited 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 as modified by the revaluation of certain assets.

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

Turnover represents the value of work done in the year, including estimates of amounts not yet invoiced.

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.

Intangibles is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Office equipment - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.


LANDSCOPE ENGINEERING LIMITED (REGISTERED NUMBER: 05178492)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2023 - 26 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill Intangibles Totals
£    £    £   
COST
At 1 January 2024
and 31 December 2024 89,996 1,030 91,026
AMORTISATION
At 1 January 2024
and 31 December 2024 89,995 1,030 91,025
NET BOOK VALUE
At 31 December 2024 1 - 1
At 31 December 2023 1 - 1

LANDSCOPE ENGINEERING LIMITED (REGISTERED NUMBER: 05178492)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. TANGIBLE FIXED ASSETS
Plant and Office Motor Computer
machinery equipment vehicles equipment Totals
£    £    £    £    £   
COST OR VALUATION
At 1 January 2024 1,763,453 87,341 313,459 224,527 2,388,780
Additions 81,848 13,963 69,807 3,290 168,908
Disposals (39,164 ) - (59,279 ) - (98,443 )
At 31 December 2024 1,806,137 101,304 323,987 227,817 2,459,245
DEPRECIATION
At 1 January 2024 1,187,542 71,543 206,744 206,983 1,672,812
Charge for year 207,070 7,752 53,712 12,823 281,357
Eliminated on disposal (37,200 ) - (58,941 ) - (96,141 )
At 31 December 2024 1,357,412 79,295 201,515 219,806 1,858,028
NET BOOK VALUE
At 31 December 2024 448,725 22,009 122,472 8,011 601,217
At 31 December 2023 575,911 15,798 106,715 17,544 715,968

Cost or valuation at 31 December 2024 is represented by:

Plant and Office Motor Computer
machinery equipment vehicles equipment Totals
£    £    £    £    £   
Valuation in 2019 92,668 - - - 92,668
Cost 1,713,469 101,304 323,987 227,817 2,366,577
1,806,137 101,304 323,987 227,817 2,459,245

If fixed assets had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 159,999 159,999
Aggregate depreciation 159,999 127,999

Fixed assets were valued on an open market basis on 31 December 2022 by the directors .

LANDSCOPE ENGINEERING LIMITED (REGISTERED NUMBER: 05178492)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST OR VALUATION
At 1 January 2024 110,650 135,539 246,189
Additions 35,283 - 35,283
Disposals - (25,850 ) (25,850 )
At 31 December 2024 145,933 109,689 255,622
DEPRECIATION
At 1 January 2024 40,571 61,198 101,769
Charge for year 26,246 27,422 53,668
Eliminated on disposal - (25,850 ) (25,850 )
At 31 December 2024 66,817 62,770 129,587
NET BOOK VALUE
At 31 December 2024 79,116 46,919 126,035
At 31 December 2023 70,079 74,341 144,420

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024
and 31 December 2024 100
NET BOOK VALUE
At 31 December 2024 100
At 31 December 2023 100

7. STOCKS
2024 2023
£    £   
Work-in-progress 35,477 -

LANDSCOPE ENGINEERING LIMITED (REGISTERED NUMBER: 05178492)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 329,077 392,842
Other debtors 2,979 8,167
Related party 176 276
Prepayments and accrued income 101,457 73,053
433,689 474,338

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 11) 65,338 78,205
Trade creditors 34,197 148,976
Tax 200,327 87,543
Social security and other taxes 179,880 126,202
Other creditors 37,275 51,540
Directors' loan accounts 2,881 527
Accruals and deferred income 72,481 7,153
592,379 500,146

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 11) 3,518 44,821

11. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year 65,338 78,205
Between one and five years 3,518 44,821
68,856 123,026

LANDSCOPE ENGINEERING LIMITED (REGISTERED NUMBER: 05178492)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

12. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 68,856 123,026

13. RESERVES
Revaluation
reserve
£   
At 1 January 2024
and 31 December 2024 92,668