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REGISTERED NUMBER: 07357449 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

KALEIDOSCAPE LANDSCAPING LIMITED

KALEIDOSCAPE LANDSCAPING LIMITED (REGISTERED NUMBER: 07357449)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KALEIDOSCAPE LANDSCAPING LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2024







DIRECTOR: M L Cherrett





REGISTERED OFFICE: 36a Station Road
New Milton
Hampshire
BH25 6JX





REGISTERED NUMBER: 07357449 (England and Wales)





ACCOUNTANTS: David Shores & Co Ltd
36a Station Road
New Milton
Hampshire
BH25 6JX

KALEIDOSCAPE LANDSCAPING LIMITED (REGISTERED NUMBER: 07357449)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,894 16,629
5,894 16,629

CURRENT ASSETS
Debtors 6 13,026 15,627
Cash at bank 1,854 -
14,880 15,627
CREDITORS
Amounts falling due within one year 7 16,818 25,765
NET CURRENT LIABILITIES (1,938 ) (10,138 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,956

6,491

CREDITORS
Amounts falling due after more than one
year

8

(2,728

)

(4,980

)

PROVISIONS FOR LIABILITIES (1,120 ) (4,157 )
NET ASSETS/(LIABILITIES) 108 (2,646 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 107 (2,647 )
SHAREHOLDERS' FUNDS 108 (2,646 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

KALEIDOSCAPE LANDSCAPING LIMITED (REGISTERED NUMBER: 07357449)

BALANCE SHEET - continued
30 September 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 June 2025 and were signed by:





M L Cherrett - Director


KALEIDOSCAPE LANDSCAPING LIMITED (REGISTERED NUMBER: 07357449)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Kaleidoscape Landscaping 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 represents the amounts invoiced for work performed during the period excluding Value Added Tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, was amortised evenly over its estimated useful life of ten years. This has now been fully amortised.

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 etc - 25% on reducing balance and 20% on reducing balance

Financial instruments
Financial assets are measured at cost and amortized cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognized in the income statement.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortized cost, being the transaction price less any amounts settled.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


KALEIDOSCAPE LANDSCAPING LIMITED (REGISTERED NUMBER: 07357449)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued
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.

Employment benefits
The costs of short-term employee benefits are recognized as a liability and an expense, unless those costs are required to be recognized as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognized in the period in which the employee's services are received.

Termination benefits are recognized immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Provisions
Provisions (i.e. liabilities of uncertain timing or amount) are recognized 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 10,000
AMORTISATION
At 1 October 2023
and 30 September 2024 10,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

KALEIDOSCAPE LANDSCAPING LIMITED (REGISTERED NUMBER: 07357449)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 30,082
Additions 6,550
Disposals (27,995 )
At 30 September 2024 8,637
DEPRECIATION
At 1 October 2023 13,453
Charge for year 3,447
Eliminated on disposal (14,157 )
At 30 September 2024 2,743
NET BOOK VALUE
At 30 September 2024 5,894
At 30 September 2023 16,629

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

Plant and
machinery
etc
£   
COST
At 1 October 2023 27,995
Disposals (27,995 )
At 30 September 2024 -
DEPRECIATION
At 1 October 2023 11,558
Charge for year 2,599
Eliminated on disposal (14,157 )
At 30 September 2024 -
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 16,437

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 514
Other debtors 13,026 15,113
13,026 15,627

KALEIDOSCAPE LANDSCAPING LIMITED (REGISTERED NUMBER: 07357449)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 319
Hire purchase contracts (see note 9) - 9,876
Trade creditors 6,321 10,482
Taxation and social security 6,278 872
Other creditors 4,219 4,216
16,818 25,765

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 2,728 4,980

9. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year - 9,876

The hire purchase agreement was paid off in full during the subsequent accounting period.

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £14,000 were paid to the director .

During the year the company advanced funds to the director. The balance due to the company at the balance sheet date amounted to £8785 (2023 - £9092) Interest is charged at the rate of 4%p.a..

11. ULTIMATE CONTROLLING PARTY

The controlling party is M L Cherrett.