Acorah Software Products - Accounts Production 16.1.300 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 03193008 R Barnard M Dewey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03193008 2023-06-30 03193008 2024-06-30 03193008 2023-07-01 2024-06-30 03193008 frs-core:CurrentFinancialInstruments 2024-06-30 03193008 frs-core:FurnitureFittings 2024-06-30 03193008 frs-core:FurnitureFittings 2023-07-01 2024-06-30 03193008 frs-core:FurnitureFittings 2023-06-30 03193008 frs-core:MotorVehicles 2024-06-30 03193008 frs-core:MotorVehicles 2023-07-01 2024-06-30 03193008 frs-core:MotorVehicles 2023-06-30 03193008 frs-core:PlantMachinery 2024-06-30 03193008 frs-core:PlantMachinery 2023-07-01 2024-06-30 03193008 frs-core:PlantMachinery 2023-06-30 03193008 frs-core:WithinOneYear 2024-06-30 03193008 frs-core:ShareCapital 2024-06-30 03193008 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 03193008 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 03193008 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 03193008 frs-bus:SmallEntities 2023-07-01 2024-06-30 03193008 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 03193008 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 03193008 frs-bus:Director1 2023-07-01 2024-06-30 03193008 frs-bus:Director2 2023-07-01 2024-06-30 03193008 frs-core:CurrentFinancialInstruments 3 2024-06-30 03193008 frs-countries:EnglandWales 2023-07-01 2024-06-30 03193008 2022-06-30 03193008 2023-06-30 03193008 2022-07-01 2023-06-30 03193008 frs-core:CurrentFinancialInstruments 2023-06-30 03193008 frs-core:BetweenOneFiveYears 2023-06-30 03193008 frs-core:WithinOneYear 2023-06-30 03193008 frs-core:ShareCapital 2023-06-30 03193008 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 03193008 frs-core:CurrentFinancialInstruments 3 2023-06-30
Registered number: 03193008
The Landscape Trading Company Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03193008
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,041 1,917
1,041 1,917
CURRENT ASSETS
Debtors 5 303,616 232,565
Cash at bank and in hand 58 84,544
303,674 317,109
Creditors: Amounts Falling Due Within One Year 6 (230,098 ) (180,798 )
NET CURRENT ASSETS (LIABILITIES) 73,576 136,311
TOTAL ASSETS LESS CURRENT LIABILITIES 74,617 138,228
NET ASSETS 74,617 138,228
CAPITAL AND RESERVES
Called up share capital 32,000 32,000
Profit and Loss Account 42,617 106,228
SHAREHOLDERS' FUNDS 74,617 138,228
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For the year ending 30 June 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 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
17 March 2025
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 Unit C6 Manor Nursery, Stockbridge Road, Timsbury, Romsey, SO51 0NB.
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
At the time of approving the financial statements the directors have assessed the company forecasts and plans for the coming twelve months. The directors have concluded that the company will have sufficient working capital for the forthcoming year.  Therefore, the directors continue to adopt the going concern basis of accounting in preparing the financial statements
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2023: 15)
12 15
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2023 29,077 177,081 2,158 208,316
Disposals (1,365 ) - - (1,365 )
As at 30 June 2024 27,712 177,081 2,158 206,951
Depreciation
As at 1 July 2023 28,126 177,081 1,192 206,399
Provided during the period 393 - 483 876
Disposals (1,365 ) - - (1,365 )
As at 30 June 2024 27,154 177,081 1,675 205,910
Net Book Value
As at 30 June 2024 558 - 483 1,041
As at 1 July 2023 951 - 966 1,917
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 58,687 51,423
Other debtors 224,480 165,434
Corporation tax recoverable - 7,631
Deferred tax current asset 20,449 8,077
303,616 232,565
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 96,935 64,042
Bank loans and overdrafts 25,216 -
Other taxes and social security 7,380 8,212
Other 100,567 108,544
230,098 180,798
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 10,000 40,000
Later than one year and not later than five years - 10,000
10,000 50,000
8. Related Party Transactions
During the year dividends of £26,492 (2023: £19,869) were paid to the directors of the company.
At 30 June 2024, the company owed £60,000 (2023: £50,000) to a director of the company.
Interest totalling £2,610 (2023: £2,500) was paid to the director during the year in respect of this loan.
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