Company registration number 09158480 (England and Wales)
EMOTIVE LANDSCAPES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
PAGES FOR FILING WITH REGISTRAR
EMOTIVE LANDSCAPES LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
EMOTIVE LANDSCAPES LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 AUGUST 2024
31 August 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
107,773
119,269
Current assets
Stocks
5,000
16,354
Debtors
189,004
51,441
Cash at bank and in hand
57,639
245,369
251,643
313,164
Creditors: amounts falling due within one year
(141,521)
(160,110)
Net current assets
110,122
153,054
Total assets less current liabilities
217,895
272,323
Creditors: amounts falling due after more than one year
(106,069)
(142,123)
Provisions for liabilities
(20,477)
(22,661)
Net assets
91,349
107,539
Capital and reserves
Called up share capital
4
100
100
Profit and loss reserves
91,249
107,439
Total equity
91,349
107,539
EMOTIVE LANDSCAPES LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 AUGUST 2024
31 August 2024
- 2 -

For the financial year ended 31 August 2024 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 12 March 2025
Mr G Jones
Director
Company registration number 09158480 (England and Wales)
EMOTIVE LANDSCAPES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
- 3 -
1
Accounting policies
Company information

Emotive Landscapes Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Manor Barn, Elkstone, Cheltenham, Gloucestershire, England, GL53 9PD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

Revenue is recognised on completion of work. On long term projects, revenue is recognised at regular intervals up to completion. Where deposits have been received in advance of work being carried out, they are carried forward as income in advance.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Computers
33% on cost
Motor vehicles
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

EMOTIVE LANDSCAPES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
11
11
EMOTIVE LANDSCAPES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 5 -
3
Tangible fixed assets
Total
£
Cost
At 1 September 2023
182,093
Additions
42,792
Disposals
(30,313)
At 31 August 2024
194,572
Depreciation and impairment
At 1 September 2023
62,824
Depreciation charged in the year
29,007
Eliminated in respect of disposals
(5,032)
At 31 August 2024
86,799
Carrying amount
At 31 August 2024
107,773
At 31 August 2023
119,269
4
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
5
Related party transactions

Mr G Jones

Sole director and shareholder

 

Mr Jones provides working capital to the company. At the year end there is an outstanding balance of £6,284 (2023: £319 creditor) owed from Mr Jones. The advance is unsecured, interest-free and repayable on demand. The balance was repaid within 9 months of the year end.

 

Barn View Glasshouses Ltd

A company where the sole director is also a director and shareholder

 

During the year Emotive Landscapes Ltd advanced money to the related party for working capital. At the year end £145,248 was owed to Emotive Landscapes Ltd from the related party. The advance is unsecured, interest-free and repayable on demand.

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