Registered number
15103264
Horizon Landscaping Contractors Ltd
Filleted Accounts for the period ended
31 August 2024
Horizon Landscaping Contractors Ltd
Registered number: 15103264
Balance Sheet
as at 31 August 2024
Notes 2024
£
Current assets
Debtors 3 2
Cash at bank and in hand 1,359
1,361
Creditors: amounts falling due within one year 4 (7,396)
Net current liabilities (6,035)
Net liabilities (6,035)
Capital and reserves
Called up share capital 2
Profit and loss account (6,037)
Shareholders' funds (6,035)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S O'Sullivan
Director
Approved by the board on 22 May 2025
Horizon Landscaping Contractors Ltd
Notes to the Accounts
for the period from 29 August 2023 to 31 August 2024
1 Accounting policies
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024
Number
Average number of persons employed by the company 2
3 Debtors 2024
£
Directors loan 2
4 Creditors: amounts falling due within one year 2024
£
Trade creditors 1,983
Related company loans 4,000
Taxation and social security costs 413
Other creditors 1,000
7,396
5 Related party transactions
As at 31 August 2024 the company had been loaned £4,000 by Horizon Builders Limited, a company in which the director S O'Sullivan holds 100% of the issued share capital. This is included in creditors (note 4) related company loans.

There is no set repayment date for this loan and no interest is charged.
6 Controlling party
There is no ultimate controlling party.

The directors S O'Sullivan and D Gee hold 50% of the issued share capital each.
7 Other information
Horizon Landscaping Contractors Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Suite One, 1 Old Court Mews
311 Chase Road
London
N14 6JS
Horizon Landscaping Contractors Ltd 15103264 false 2023-08-29 2024-08-31 2024-08-31 VT Final Accounts April 2025 S O'Sullivan No description of principal activity 15103264 2023-08-29 2024-08-31 15103264 bus:PrivateLimitedCompanyLtd 2023-08-29 2024-08-31 15103264 bus:AuditExempt-NoAccountantsReport 2023-08-29 2024-08-31 15103264 bus:Director40 2023-08-29 2024-08-31 15103264 1 2023-08-29 2024-08-31 15103264 2 2023-08-29 2024-08-31 15103264 countries:England 2023-08-29 2024-08-31 15103264 bus:FRS102 2023-08-29 2024-08-31 15103264 bus:FilletedAccounts 2023-08-29 2024-08-31 15103264 2024-08-31 15103264 core:WithinOneYear 2024-08-31 15103264 core:ShareCapital 2024-08-31 15103264 core:RetainedEarningsAccumulatedLosses 2024-08-31 15103264 2023-08-28 iso4217:GBP xbrli:pure