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REGISTERED NUMBER: 05965348 (England and Wales)















CARTER LANDSCAPES LIMITED

Unaudited Financial Statements for the Year Ended 31 October 2024






CARTER LANDSCAPES LIMITED (REGISTERED NUMBER: 05965348)






Contents of the Financial Statements
for the year ended 31 October 2024




Page

Company Information 1

Accountants' Report 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 7


CARTER LANDSCAPES LIMITED

Company Information
for the year ended 31 October 2024







Directors: M R Carter
A Carter





Registered office: 1 Hands Paddock
Newbold On Stour
Stratford-upon-Avon
Warwickshire
CV37 8UD





Registered number: 05965348 (England and Wales)





Accountants: Cooper Parry Advisory Limited
CUBO Birmingham
4th Floor
Two Chamberlain Square
Birmingham
West Midlands
B3 3AX

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Carter Landscapes Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Carter Landscapes Limited for the year ended 31 October 2024 which comprise the Statement of Comprehensive Income, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Carter Landscapes Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Carter Landscapes Limited and state those matters that we have agreed to state to the Board of Directors of Carter Landscapes Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Carter Landscapes Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Carter Landscapes Limited. You consider that Carter Landscapes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Carter Landscapes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cooper Parry Advisory Limited
CUBO Birmingham
4th Floor
Two Chamberlain Square
Birmingham
West Midlands
B3 3AX


Date: .............................................

CARTER LANDSCAPES LIMITED (REGISTERED NUMBER: 05965348)

Balance Sheet
31 October 2024

2024 2023
Notes £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 41,213 43,272
41,213 43,272

Current assets
Stocks 6 300 300
Debtors 7 12,386 3,545
Cash at bank 65,064 19,562
77,750 23,407
Creditors
Amounts falling due within one year 8 90,131 53,600
Net current liabilities (12,381 ) (30,193 )
Total assets less current liabilities 28,832 13,079

Creditors
Amounts falling due after more than one year 9 (7,096 ) -

Provisions for liabilities (10,281 ) (8,222 )
Net assets 11,455 4,857

Capital and reserves
Called up share capital 100 100
Retained earnings 11,355 4,757
Shareholders' funds 11,455 4,857

CARTER LANDSCAPES LIMITED (REGISTERED NUMBER: 05965348)

Balance Sheet - continued
31 October 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 July 2025 and were signed on its behalf by:





M R Carter - Director


CARTER LANDSCAPES LIMITED (REGISTERED NUMBER: 05965348)

Notes to the Financial Statements
for the year ended 31 October 2024

1. Statutory information

Carter Landscapes 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of five years.

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
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 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.

CARTER LANDSCAPES LIMITED (REGISTERED NUMBER: 05965348)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

2. Accounting policies - continued

Going concern
The financial statements have been prepared on a going concern basis and no material uncertainties exist that impact on the company's ability to trade.

3. Employees and directors

The average number of employees during the year was 5 (2023 - 4 ) .

4. Intangible fixed assets
Goodwill
£
Cost
At 1 November 2023
and 31 October 2024 20,000
Amortisation
At 1 November 2023
and 31 October 2024 20,000
Net book value
At 31 October 2024 -
At 31 October 2023 -

5. Tangible fixed assets
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
Cost
At 1 November 2023 98,228 4,663 120,248 223,139
Additions 5,995 1,580 48,738 56,313
Disposals - - (58,038 ) (58,038 )
At 31 October 2024 104,223 6,243 110,948 221,414
Depreciation
At 1 November 2023 98,009 2,646 79,212 179,867
Charge for year 1,498 539 7,270 9,307
Eliminated on disposal - - (8,973 ) (8,973 )
At 31 October 2024 99,507 3,185 77,509 180,201
Net book value
At 31 October 2024 4,716 3,058 33,439 41,213
At 31 October 2023 219 2,017 41,036 43,272

CARTER LANDSCAPES LIMITED (REGISTERED NUMBER: 05965348)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

5. Tangible fixed assets - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£
Cost
At 1 November 2023 75,533
Disposals (48,738 )
At 31 October 2024 26,795
Depreciation
At 1 November 2023 47,582
Charge for year (35,859 )
At 31 October 2024 11,723
Net book value
At 31 October 2024 15,072
At 31 October 2023 27,951

6. Stocks
2024 2023
£ £
Stocks 300 300

7. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 6,494 -
VAT - 2,596
Prepayments 5,892 949
12,386 3,545

8. Creditors: amounts falling due within one year
2024 2023
£ £
Hire purchase contracts 4,765 16,424
Trade creditors 28,691 6,222
Net Wages 4,458 2,116
Tax 25,928 16,590
Social security and other taxes 4,154 4,879
VAT 4,158 -
Other creditors 10,827 5,459
Directors' current accounts 5,500 1,687
Accruals and deferred income 1,650 223
90,131 53,600

9. Creditors: amounts falling due after more than one year
2024 2023
£ £
Hire purchase contracts 7,096 -