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Registered Number: 11285305
England and Wales

 

 

 

PETE SMITH LANDSCAPES LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
Director Peter Smith
Registered Number 11285305
Registered Office 3 Woodway
Fulwood
Preston
Lancashire
PR2 3SJ
Accountants Kazbor Services Limited
102 Fairhope Avenue
Bare
Morecambe
LA4 6LA
Bankers The Co-operative Bank
PO Box 250
Skelmersdale
WN8 6WT

1
As described in the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2025 and you consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.



....................................................

Kazbor Services Limited

102 Fairhope Avenue
Bare
Morecambe
LA4 6LA
22 May 2025
2
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 4,599    5,799 
4,599    5,799 
Current assets      
Debtors 4 10,764    7,267 
Cash at bank and in hand 7,646    12,072 
18,410    19,339 
Creditors: amount falling due within one year 5 (18,441)   (16,877)
Net current assets (31)   2,462 
 
Total assets less current liabilities 4,568    8,261 
Creditors: amount falling due after more than one year 6 (1,583)   (5,156)
Provisions for liabilities 7 (874)   (1,102)
Net assets 2,111    2,003 
 

Capital and reserves
     
Called up share capital 8 120    120 
Profit and loss account 1,991    1,883 
Shareholders' funds 2,111    2,003 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 22 May 2025 and were signed by:


-------------------------------
Peter Smith
Director
3
General Information
Pete Smith Landscapes Ltd is a private company, limited by shares, registered in England and Wales, registration number 11285305, registration address 3 Woodway, Fulwood, Preston, Lancashire, PR2 3SJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Going concern basis
The director has the opinion that COVID no longer impacts on the financial position of the company. The company was eligible for financial assistance under the Government COVID help schemes and so the company was in receipt of additional resources to help maintain normal trading operations. Therefore, they continue to adopt the going concern basis of accounting when preparing the financial statements.
Turnover
Turnover is made up of the invoiced value of goods and services, net of trade discounts and VAT, which have been supplied by the company during its normal trading operations. Turnover is recognised in the accounts based on invoiced sales following the completion of a service, or the supply of goods that have arisen during the period. A provision is made at the accounting reference date for incomplete services carried out prior to that date but not invoiced until after that date which are valued based on the amount of work done.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
The taxation for the year is based on the taxable profit or loss The taxable profit or loss may differ from the profit or loss reported in the financial statements because adjustments are made for items that are treated differently for tax purposes compared to their treatment for accounting purposes. The tax liability is based on current tax law.
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred due to the differences of how certain items are treated for tax purposes compared to their treatment for accounting purposes. The deferred tax balance has not been discounted.
Dividends
Dividends that are deemed to have been voted and paid during the period are included in these financial statements. Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 3 or 4 years Straight Line
Motor Vehicles 4 years Straight Line
Amounts recoverable on contracts
Amounts recoverable on contracts are attributable to incomplete services that commenced before the accounting reference date but not invoiced until after that date. The value of the incomplete service is based on the final contract price and the percentage of work completed at the accounting reference date.  
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments included within these financial statements are valued at the transaction price applicable at the time of the transaction.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

The average number of persons shown below includes directors:
 
Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 April 2024 6,500    10,995    17,495 
Additions    
Disposals    
At 31 March 2025 6,500    10,995    17,495 
Depreciation
At 01 April 2024 2,900    8,796    11,696 
Charge for year 1,200      1,200 
On disposals    
At 31 March 2025 4,100    8,796    12,896 
Net book values
Closing balance as at 31 March 2025 2,400    2,199    4,599 
Opening balance as at 01 April 2024 3,600    2,199    5,799 


4.

Debtors: amounts falling due within one year

2025
£
  2024
£
Other Debtors 10,764    7,267 
10,764    7,267 

5.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 251    425 
Bank Loans & Overdrafts 7,241    3,498 
Taxation and Social Security 5,960    6,965 
Other Creditors 4,989    5,989 
18,441    16,877 
Secured Debts
The company has a bounce back loan secured under the Government COVID help schemes.

6.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts 1,583    5,156 
1,583    5,156 
Secured Debts
The company has a bounce back loan secured under the Government COVID help schemes.

7.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax b/f 1,102    1,748 
Deferred Tax charged in the period (228)   (646)
874    1,102 

8.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
100 Ordinary shares of £1.00 each 100    100 
10 A Class shares of £1.00 each 10    10 
10 B Class shares of £1.00 each 10    10 
120    120 

4