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REGISTERED NUMBER: 06971300 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2024

FOR

LIFE LANDSCAPING LTD

LIFE LANDSCAPING LTD (REGISTERED NUMBER: 06971300)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 6

LIFE LANDSCAPING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTOR: Mr R L Pedersen





REGISTERED OFFICE: Greenmoss
Kinellar
Aberdeen
AB21 0SE





REGISTERED NUMBER: 06971300 (England and Wales)





ACCOUNTANTS: Goldwells
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN

LIFE LANDSCAPING LTD (REGISTERED NUMBER: 06971300)

BALANCE SHEET
31ST JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 98,097 101,423

CURRENT ASSETS
Debtors 5 278,687 218,473
Cash at bank 32,395 94,857
311,082 313,330
CREDITORS
Amounts falling due within one year 6 135,463 101,180
NET CURRENT ASSETS 175,619 212,150
TOTAL ASSETS LESS CURRENT
LIABILITIES

273,716

313,573

CREDITORS
Amounts falling due after more than one
year

7

(13,827

)

(23,965

)

PROVISIONS FOR LIABILITIES (18,702 ) (18,298 )
NET ASSETS 241,187 271,310

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 241,087 271,210
SHAREHOLDERS' FUNDS 241,187 271,310

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

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

LIFE LANDSCAPING LTD (REGISTERED NUMBER: 06971300)

BALANCE SHEET - continued
31ST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th April 2025 and were signed by:





Mr R L Pedersen - Director


LIFE LANDSCAPING LTD (REGISTERED NUMBER: 06971300)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024

1. STATUTORY INFORMATION

Life Landscaping 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 12 (2023 - 13 ) .

LIFE LANDSCAPING LTD (REGISTERED NUMBER: 06971300)

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

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st August 2023 251,156 7,480 258,636
Additions 30,533 665 31,198
Disposals (9,154 ) (2,582 ) (11,736 )
At 31st July 2024 272,535 5,563 278,098
DEPRECIATION
At 1st August 2023 152,784 4,429 157,213
Charge for year 28,029 749 28,778
Eliminated on disposal (3,796 ) (2,194 ) (5,990 )
At 31st July 2024 177,017 2,984 180,001
NET BOOK VALUE
At 31st July 2024 95,518 2,579 98,097
At 31st July 2023 98,372 3,051 101,423

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 215,409 201,163
Other debtors 57,845 10,140
Prepayments and accrued income 5,433 7,170
278,687 218,473

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,138 9,927
Trade creditors 96,834 38,094
Corporation tax 24,717 50,871
Social security and other taxes 1,662 251
Other creditors 2,023 1,961
Director's current account 89 76
135,463 101,180

Director's Loan is interest free and there is no fixed repayment date.

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 2-5 years 13,827 23,965

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
LIFE LANDSCAPING LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Life Landscaping Ltd for the year ended 31st July 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Life Landscaping Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Life Landscaping Ltd and state those matters that we have agreed to state to the director of Life Landscaping Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Life Landscaping Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Life Landscaping Ltd. You consider that Life Landscaping Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Life Landscaping Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Goldwells
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN


28th April 2025