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REGISTERED NUMBER: 06646199 (England and Wales)

















Unaudited Financial Statements

for the Period 1 April 2024 to 15 April 2025

for

Aire Valley Landscaping Services Limited

Aire Valley Landscaping Services Limited (Registered number: 06646199)






Contents of the Financial Statements
for the Period 1 April 2024 to 15 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aire Valley Landscaping Services Limited

Company Information
for the Period 1 April 2024 to 15 April 2025







DIRECTORS: Mr C Avery
Mr N A Whitaker





REGISTERED OFFICE: The Old Smithy
Lee Lane East
Horsforth
Leeds
West Yorkshire
LS18 5RE





REGISTERED NUMBER: 06646199 (England and Wales)





ACCOUNTANTS: SMH D'Arcy Howard & Co
2, Pavillion Business Park
Royds Hall Road
Lower Wortley
Leeds
West Yorkshire
LS12 6AJ

Aire Valley Landscaping Services Limited (Registered number: 06646199)

Balance Sheet
15 April 2025

2025 2024
Notes £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 30,702
- 30,702

CURRENT ASSETS
Debtors 6 300 13,226
Cash at bank and in hand 19,444 184,615
19,744 197,841
CREDITORS
Amounts falling due within one year 7 2,345 33,426
NET CURRENT ASSETS 17,399 164,415
TOTAL ASSETS LESS CURRENT LIABILITIES 17,399 195,117

CREDITORS
Amounts falling due after more than one
year

8

-

(4,529

)

PROVISIONS FOR LIABILITIES - (5,686 )
NET ASSETS 17,399 184,902

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,299 184,802
SHAREHOLDERS' FUNDS 17,399 184,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 15 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 15 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Aire Valley Landscaping Services Limited (Registered number: 06646199)

Balance Sheet - continued
15 April 2025


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 Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by:




Mr C Avery - Director



Mr N A Whitaker - Director


Aire Valley Landscaping Services Limited (Registered number: 06646199)

Notes to the Financial Statements
for the Period 1 April 2024 to 15 April 2025

1. STATUTORY INFORMATION

Aire Valley Landscaping Services 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Aire Valley Landscaping Services Limited (Registered number: 06646199)

Notes to the Financial Statements - continued
for the Period 1 April 2024 to 15 April 2025

2. ACCOUNTING POLICIES - continued

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.

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.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit and loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Taxation
Taxation for the period 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 period 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.

Aire Valley Landscaping Services Limited (Registered number: 06646199)

Notes to the Financial Statements - continued
for the Period 1 April 2024 to 15 April 2025

2. ACCOUNTING POLICIES - continued

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 period was 2 (2024 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2024
and 15 April 2025 27,500
AMORTISATION
At 1 April 2024
and 15 April 2025 27,500
NET BOOK VALUE
At 15 April 2025 -
At 31 March 2024 -

Aire Valley Landscaping Services Limited (Registered number: 06646199)

Notes to the Financial Statements - continued
for the Period 1 April 2024 to 15 April 2025

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£ £ £ £
COST
At 1 April 2024 40,636 71,504 420 112,560
Disposals (40,636 ) (71,504 ) (420 ) (112,560 )
At 15 April 2025 - - - -
DEPRECIATION
At 1 April 2024 26,961 54,477 420 81,858
Charge for period 902 482 - 1,384
Eliminated on disposal (27,863 ) (54,959 ) (420 ) (83,242 )
At 15 April 2025 - - - -
NET BOOK VALUE
At 15 April 2025 - - - -
At 31 March 2024 13,675 17,027 - 30,702

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£ £ £
COST
At 1 April 2024 - 30,479 30,479
Disposals - (30,479 ) (30,479 )
At 15 April 2025 - - -
DEPRECIATION
At 1 April 2024 (2,181 ) 16,465 14,284
Charge for period - 197 197
Eliminated on disposal 2,181 (16,662 ) (14,481 )
At 15 April 2025 - - -
NET BOOK VALUE
At 15 April 2025 - - -
At 31 March 2024 2,181 14,014 16,195

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors - 12,906
Other debtors 300 320
300 13,226

Aire Valley Landscaping Services Limited (Registered number: 06646199)

Notes to the Financial Statements - continued
for the Period 1 April 2024 to 15 April 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Hire purchase contracts - 4,232
Trade creditors - 1,913
Taxation and social security - 22,821
Other creditors 2,345 4,460
2,345 33,426

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£ £
Hire purchase contracts - 4,529

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£ £
Hire purchase contracts - 8,761

10. ULTIMATE CONTROLLING PARTY

The controlling party is not known.