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REGISTERED NUMBER: 05302437 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Land And Waterscapes Limited

Land And Waterscapes Limited (Registered number: 05302437)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Land And Waterscapes Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: P J Ingham





REGISTERED OFFICE: 141 Englishcombe Lane
Bath
BA2 2EL





REGISTERED NUMBER: 05302437 (England and Wales)





ACCOUNTANTS: OCL Accountancy
141 Englishcombe Lane
Bath
BA2 2EL

Land And Waterscapes Limited (Registered number: 05302437)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 709,808 689,656

CURRENT ASSETS
Stocks 29,125 40,200
Debtors 5 209,454 335,932
Cash at bank 151,012 115,344
389,591 491,476
CREDITORS
Amounts falling due within one year 6 186,515 280,566
NET CURRENT ASSETS 203,076 210,910
TOTAL ASSETS LESS CURRENT
LIABILITIES

912,884

900,566

PROVISIONS FOR LIABILITIES 133,663 128,510
NET ASSETS 779,221 772,056

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 779,201 772,036
SHAREHOLDERS' FUNDS 779,221 772,056

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 May 2025 and were signed by:





P J Ingham - Director


Land And Waterscapes Limited (Registered number: 05302437)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Land And Waterscapes Limited 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2023 - 6 ) .

Land And Waterscapes Limited (Registered number: 05302437)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024 138,111 1,147,227 1,285,338
Additions - 248,895 248,895
Disposals - (165,850 ) (165,850 )
At 31 December 2024 138,111 1,230,272 1,368,383
DEPRECIATION
At 1 January 2024 - 595,682 595,682
Charge for year - 190,564 190,564
Eliminated on disposal - (127,671 ) (127,671 )
At 31 December 2024 - 658,575 658,575
NET BOOK VALUE
At 31 December 2024 138,111 571,697 709,808
At 31 December 2023 138,111 551,545 689,656

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 66,000
DEPRECIATION
At 1 January 2024 28,876
Charge for year 9,281
At 31 December 2024 38,157
NET BOOK VALUE
At 31 December 2024 27,843
At 31 December 2023 37,124

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 162,094 315,107
Other debtors 47,360 20,825
209,454 335,932

Land And Waterscapes Limited (Registered number: 05302437)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts - 6,833
Trade creditors 17,743 16,076
Amounts owed to participating interests 123,420 198,609
Taxation and social security 42,764 55,656
Other creditors 2,588 3,392
186,515 280,566

7. ULTIMATE CONTROLLING PARTY

The controlling party is P J Ingham.