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AVERY LANDSCAPES LIMITED

Registered Number
08927490
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

AVERY LANDSCAPES LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Jonathan Avery-Earl

Company Secretary

AVERY-EARL, Christelle

Registered Address

The Garden House
Suckley
Worcester
WR6 5ED

Registered Number

08927490 (England and Wales)
AVERY LANDSCAPES LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets41,1252,000
Tangible assets5122,28497,553
123,40999,553
Current assets
Debtors5,19147,168
Cash at bank and on hand44,36748,654
49,55895,822
Creditors amounts falling due within one year6(62,955)(100,794)
Net current assets (liabilities)(13,397)(4,972)
Total assets less current liabilities110,01294,581
Creditors amounts falling due after one year7-(316)
Provisions for liabilities8(30,571)(24,388)
Net assets79,44169,877
Capital and reserves
Called up share capital1010
Profit and loss account79,43169,867
Shareholders' funds79,44169,877
The financial statements were approved and authorised for issue by the Director on 9 May 2025, and are signed on its behalf by:
Jonathan Avery-Earl
Director
Registered Company No. 08927490
AVERY LANDSCAPES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20252024
Average number of employees during the year1214
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2420,00020,000
At 31 March 2520,00020,000
Amortisation and impairment
At 01 April 2418,00018,000
Charge for year375375
Other movements500500
At 31 March 2518,87518,875
Net book value
At 31 March 251,1251,125
At 31 March 242,0002,000
5.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 24102,28682,1965,6963,336193,514
Additions1,22449,8256,1822,72359,954
Disposals-(7,544)--(7,544)
At 31 March 25103,510124,47711,8786,059245,924
Depreciation and impairment
At 01 April 2448,39643,1133,58586795,961
Charge for year13,64816,8371,4291,19633,110
On disposals-(4,931)--(4,931)
Other adjustments(500)---(500)
At 31 March 2561,54455,0195,0142,063123,640
Net book value
At 31 March 2541,96669,4586,8643,996122,284
At 31 March 2453,89039,0832,1112,46997,553
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables14,65838,315
Bank borrowings and overdrafts985-
Taxation and social security47,31262,479
Total62,955100,794
Taxation creditors include the corporation tax charge for the year, VAT and payroll tax deductions. None of these amounts are overdue for payment.
7.Creditors: amounts due after one year

2025

2024

££
Other creditors-316
Total-316
This amount is the balance on the director's current account
8.Provisions for liabilities
The provisions are in respect of deferred tax in accordance with the stated accounting policy

2025

2024

££
Net deferred tax liability (asset)30,57124,388
Total30,57124,388