Registered number
05945526
P.C. Landscapes Limited
Filleted Abridged Accounts
30 September 2024
P.C. Landscapes Limited
Registered number: 05945526
Abridged Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 89,356 110,167
Current assets
Stocks 400 400
Debtors 327,953 402,460
Cash at bank and in hand 84,499 164,119
412,852 566,979
Creditors: amounts falling due within one year (144,178) (189,728)
Net current assets 268,674 377,251
Total assets less current liabilities 358,030 487,418
Provisions for liabilities (16,978) (20,932)
Net assets 341,052 466,486
Capital and reserves
Called up share capital 100 100
Profit and loss account 340,952 466,386
Shareholders' funds 341,052 466,486
The director is 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 director acknowledges his 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.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.
P E Cowell
Director
Approved by the board on 27 June 2025
P.C. Landscapes Limited
Notes to the Abridged Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The abridged accounts have been prepared in accordance with Financial Reporting Standard 102 FRS 102) and the Companies Act 2006 (as applicable to companies subject to the small company regime).

The significant accounting policies applied in the preparation of these statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
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 rendering of services and the sale of goods. Turnover from contractual services is recognised based on an assessment of the value of works performed. The assessment is arrived at after due consideration of the stage of the work, measurement of works and evaluations of costs incurred or work performed to date to the total estimated contract costs. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold land and buildings over 5 years
Plant and machinery 25% reducing balance per annum
Motor vehicles 25% reducing balance per annum
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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, 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 10 10
3 Tangible fixed assets
Total
£
Cost
At 1 October 2023 315,686
Additions 8,586
Disposals (17,960)
At 30 September 2024 306,312
Depreciation
At 1 October 2023 205,519
Charge for the year 27,260
On disposals (15,823)
At 30 September 2024 216,956
Net book value
At 30 September 2024 89,356
At 30 September 2023 110,167
4 Share capital Nominal 2024 2024 2023
value Number £ £
Allotted, called up and fully paid:
Ordinary shares £1 each 100 100 100
5 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases 27,127 5,113
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
P E Cowell
Interest free loan 285,738 98,678 (150,000) 234,416
285,738 98,678 (150,000) 234,416
7 Other information
P.C. Landscapes Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 4, Bowenhurst Farm
Bowenhurst Lane
Farnham
Surrey
GU10 5RP
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