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REGISTERED NUMBER: 08486336 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

Landscape Creations Cheltenham Ltd

Landscape Creations Cheltenham Ltd (Registered number: 08486336)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Landscape Creations Cheltenham Ltd

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: A W Durrant
R Durrant





REGISTERED OFFICE: 21 Highnam Business Centre
Highnam
Gloucester
GL2 8DN





REGISTERED NUMBER: 08486336 (England and Wales)





ACCOUNTANTS: Knights Accountants and Tax Advisors
21 Highnam Business Centre
Highnam
Gloucester
GL2 8DN

Landscape Creations Cheltenham Ltd (Registered number: 08486336)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 - -
Tangible assets 4 20,288 22,436
Investments 5 125,000 125,000
145,288 147,436

CURRENT ASSETS
Stocks 181,680 151,275
Debtors 6 61,846 31,255
Cash at bank 3,032 48,841
246,558 231,371
CREDITORS
Amounts falling due within one year 7 421,931 353,733
NET CURRENT LIABILITIES (175,373 ) (122,362 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(30,085

)

25,074

CREDITORS
Amounts falling due after more than one
year

8

-

20,814
NET (LIABILITIES)/ASSETS (30,085 ) 4,260

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (30,087 ) 4,258
SHAREHOLDERS' FUNDS (30,085 ) 4,260

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Landscape Creations Cheltenham Ltd (Registered number: 08486336)

BALANCE SHEET - continued
30 APRIL 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 Board of Directors and authorised for issue on 31 January 2025 and were signed on its behalf by:





A W Durrant - Director


Landscape Creations Cheltenham Ltd (Registered number: 08486336)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. 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 2015, 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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

3. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 5,000
AMORTISATION
At 1 May 2023
and 30 April 2024 5,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

Landscape Creations Cheltenham Ltd (Registered number: 08486336)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 20,465 302 39,485 921 61,173
Additions 236 - 3,000 - 3,236
At 30 April 2024 20,701 302 42,485 921 64,409
DEPRECIATION
At 1 May 2023 10,502 62 27,974 199 38,737
Charge for year 1,494 36 3,550 304 5,384
At 30 April 2024 11,996 98 31,524 503 44,121
NET BOOK VALUE
At 30 April 2024 8,705 204 10,961 418 20,288
At 30 April 2023 9,963 240 11,511 722 22,436

5. FIXED ASSET INVESTMENTS
Own
shares
£   
COST
At 1 May 2023
and 30 April 2024 125,000
NET BOOK VALUE
At 30 April 2024 125,000
At 30 April 2023 125,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 13,250 766
Other debtors 48,596 30,489
61,846 31,255

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 61,090 15,857
Hire purchase contracts - 605
Trade creditors 72,916 104,078
Taxation and social security 150,852 92,792
Other creditors 137,073 140,401
421,931 353,733

Landscape Creations Cheltenham Ltd (Registered number: 08486336)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 20,814

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
A W Durrant
Balance outstanding at start of year 8,652 -
Amounts advanced 10,837 8,652
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 19,489 8,652

R Durrant
Balance outstanding at start of year - -
Amounts advanced 7,385 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,385 -