2023-11-012024-10-312024-10-31false08908537MAZZULLO + RUSSELL LANDSCAPE DESIGN LTD2025-07-2271112falseiso4217:GBPxbrli:pure089085372023-10-31089085372024-10-31089085372023-11-012024-10-31089085372022-10-31089085372023-10-31089085372022-11-012023-10-3108908537bus:SmallEntities2023-11-012024-10-3108908537bus:AuditExempt-NoAccountantsReport2023-11-012024-10-3108908537bus:FullAccounts2023-11-012024-10-3108908537bus:PrivateLimitedCompanyLtd2023-11-012024-10-3108908537core:WithinOneYear2024-10-3108908537core:AfterOneYear2024-10-3108908537core:WithinOneYear2023-10-3108908537core:AfterOneYear2023-10-3108908537core:ShareCapital2024-10-3108908537core:SharePremium2024-10-3108908537core:RevaluationReserve2024-10-3108908537core:OtherReservesSubtotal2024-10-3108908537core:RetainedEarningsAccumulatedLosses2024-10-3108908537core:ShareCapital2023-10-3108908537core:SharePremium2023-10-3108908537core:RevaluationReserve2023-10-3108908537core:OtherReservesSubtotal2023-10-3108908537core:RetainedEarningsAccumulatedLosses2023-10-3108908537core:LandBuildings2024-10-3108908537core:PlantMachinery2024-10-3108908537core:Vehicles2024-10-3108908537core:FurnitureFittings2024-10-3108908537core:OfficeEquipment2024-10-3108908537core:NetGoodwill2024-10-3108908537core:IntangibleAssetsOtherThanGoodwill2024-10-3108908537core:ListedExchangeTraded2024-10-3108908537core:UnlistedNon-exchangeTraded2024-10-3108908537core:LandBuildings2023-10-3108908537core:PlantMachinery2023-10-3108908537core:Vehicles2023-10-3108908537core:FurnitureFittings2023-10-3108908537core:OfficeEquipment2023-10-3108908537core:NetGoodwill2023-10-3108908537core:IntangibleAssetsOtherThanGoodwill2023-10-3108908537core:ListedExchangeTraded2023-10-3108908537core:UnlistedNon-exchangeTraded2023-10-3108908537core:LandBuildings2023-11-012024-10-3108908537core:PlantMachinery2023-11-012024-10-3108908537core:Vehicles2023-11-012024-10-3108908537core:FurnitureFittings2023-11-012024-10-3108908537core:OfficeEquipment2023-11-012024-10-3108908537core:NetGoodwill2023-11-012024-10-3108908537core:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3108908537core:ListedExchangeTraded2023-11-012024-10-3108908537core:UnlistedNon-exchangeTraded2023-11-012024-10-3108908537core:MoreThanFiveYears2023-11-012024-10-3108908537core:Non-currentFinancialInstruments2024-10-3108908537core:Non-currentFinancialInstruments2023-10-3108908537dpl:CostSales2023-11-012024-10-3108908537dpl:DistributionCosts2023-11-012024-10-3108908537core:LandBuildings2023-11-012024-10-3108908537core:PlantMachinery2023-11-012024-10-3108908537core:Vehicles2023-11-012024-10-3108908537core:FurnitureFittings2023-11-012024-10-3108908537core:OfficeEquipment2023-11-012024-10-3108908537dpl:AdministrativeExpenses2023-11-012024-10-3108908537core:NetGoodwill2023-11-012024-10-3108908537core:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3108908537dpl:GroupUndertakings2023-11-012024-10-3108908537dpl:ParticipatingInterests2023-11-012024-10-3108908537dpl:GroupUndertakingscore:ListedExchangeTraded2023-11-012024-10-3108908537core:ListedExchangeTraded2023-11-012024-10-3108908537dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-11-012024-10-3108908537core:UnlistedNon-exchangeTraded2023-11-012024-10-3108908537dpl:CostSales2022-11-012023-10-3108908537dpl:DistributionCosts2022-11-012023-10-3108908537core:LandBuildings2022-11-012023-10-3108908537core:PlantMachinery2022-11-012023-10-3108908537core:Vehicles2022-11-012023-10-3108908537core:FurnitureFittings2022-11-012023-10-3108908537core:OfficeEquipment2022-11-012023-10-3108908537dpl:AdministrativeExpenses2022-11-012023-10-3108908537core:NetGoodwill2022-11-012023-10-3108908537core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3108908537dpl:GroupUndertakings2022-11-012023-10-3108908537dpl:ParticipatingInterests2022-11-012023-10-3108908537dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3108908537core:ListedExchangeTraded2022-11-012023-10-3108908537dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3108908537core:UnlistedNon-exchangeTraded2022-11-012023-10-3108908537core:NetGoodwill2024-10-3108908537core:IntangibleAssetsOtherThanGoodwill2024-10-3108908537core:LandBuildings2024-10-3108908537core:PlantMachinery2024-10-3108908537core:Vehicles2024-10-3108908537core:FurnitureFittings2024-10-3108908537core:OfficeEquipment2024-10-3108908537core:AfterOneYear2024-10-3108908537core:WithinOneYear2024-10-3108908537core:ListedExchangeTraded2024-10-3108908537core:UnlistedNon-exchangeTraded2024-10-3108908537core:ShareCapital2024-10-3108908537core:SharePremium2024-10-3108908537core:RevaluationReserve2024-10-3108908537core:OtherReservesSubtotal2024-10-3108908537core:RetainedEarningsAccumulatedLosses2024-10-3108908537core:NetGoodwill2023-10-3108908537core:IntangibleAssetsOtherThanGoodwill2023-10-3108908537core:LandBuildings2023-10-3108908537core:PlantMachinery2023-10-3108908537core:Vehicles2023-10-3108908537core:FurnitureFittings2023-10-3108908537core:OfficeEquipment2023-10-3108908537core:AfterOneYear2023-10-3108908537core:WithinOneYear2023-10-3108908537core:ListedExchangeTraded2023-10-3108908537core:UnlistedNon-exchangeTraded2023-10-3108908537core:ShareCapital2023-10-3108908537core:SharePremium2023-10-3108908537core:RevaluationReserve2023-10-3108908537core:OtherReservesSubtotal2023-10-3108908537core:RetainedEarningsAccumulatedLosses2023-10-3108908537core:NetGoodwill2022-10-3108908537core:IntangibleAssetsOtherThanGoodwill2022-10-3108908537core:LandBuildings2022-10-3108908537core:PlantMachinery2022-10-3108908537core:Vehicles2022-10-3108908537core:FurnitureFittings2022-10-3108908537core:OfficeEquipment2022-10-3108908537core:AfterOneYear2022-10-3108908537core:WithinOneYear2022-10-3108908537core:ListedExchangeTraded2022-10-3108908537core:UnlistedNon-exchangeTraded2022-10-3108908537core:ShareCapital2022-10-3108908537core:SharePremium2022-10-3108908537core:RevaluationReserve2022-10-3108908537core:OtherReservesSubtotal2022-10-3108908537core:RetainedEarningsAccumulatedLosses2022-10-3108908537core:AfterOneYear2023-11-012024-10-3108908537core:WithinOneYear2023-11-012024-10-3108908537core:Non-currentFinancialInstrumentscore:CostValuation2023-11-012024-10-3108908537core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-012024-10-3108908537core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-012024-10-3108908537core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-012024-10-3108908537core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-012024-10-3108908537core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-012024-10-3108908537core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-012024-10-3108908537core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-012024-10-3108908537core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-012024-10-3108908537core:Non-currentFinancialInstrumentscore:CostValuation2024-10-3108908537core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-10-3108908537core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-10-3108908537core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-10-3108908537core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-10-3108908537core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-10-3108908537core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-10-3108908537core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-10-3108908537core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-10-3108908537core:Non-currentFinancialInstrumentscore:CostValuation2023-10-3108908537core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-3108908537core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-3108908537core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-3108908537core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-3108908537core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-3108908537core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-3108908537core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-3108908537core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-3108908537bus:Director12023-11-012024-10-3108908537bus:Director22023-11-012024-10-31089085371bus:Director12023-10-31089085371bus:Director12023-11-012024-10-31089085371bus:Director12024-10-31089085372023-10-31089085372023-11-012024-10-31089085372024-10-31

MAZZULLO + RUSSELL LANDSCAPE DESIGN LTD

Registered Number
08908537
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

MAZZULLO + RUSSELL LANDSCAPE DESIGN LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

MAZZULLO, Emma Dominique
RUSSELL, Elizabeth Diana

Registered Address

1-5 Dells Mews Churton Place
London
SW1V 2LW

Registered Number

08908537 (England and Wales)
MAZZULLO + RUSSELL LANDSCAPE DESIGN LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,25211,494
8,25211,494
Current assets
Debtors459,227169,420
Cash at bank and on hand405,812351,050
465,039520,470
Creditors amounts falling due within one year5(153,737)(196,045)
Net current assets (liabilities)311,302324,425
Total assets less current liabilities319,554335,919
Net assets319,554335,919
Capital and reserves
Called up share capital100100
Profit and loss account319,454335,819
Shareholders' funds319,554335,919
The financial statements were approved and authorised for issue by the Board of Directors on 22 July 2025, and are signed on its behalf by:
MAZZULLO, Emma Dominique
Director
Registered Company No. 08908537
MAZZULLO + RUSSELL LANDSCAPE DESIGN LTD
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Turnover policy
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 sale of goods and from the rendering of services.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. All differences are charged to profit or loss.
Current 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Reducing balance (%)
Office Equipment33
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 November 2372,61672,616
Additions2,7512,751
At 31 October 2475,36775,367
Depreciation and impairment
At 01 November 2361,12261,122
Charge for year5,9935,993
At 31 October 2467,11567,115
Net book value
At 31 October 248,2528,252
At 31 October 2311,49411,494
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables34,35028,671
Other debtors3,130121,859
Prepayments and accrued income21,74718,890
Total59,227169,420
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables18,9242,751
Taxation and social security22,26755,253
Other creditors19,977105,994
Accrued liabilities and deferred income92,56932,047
Total153,737196,045
6.Operating lease commitments
Minimum lease payments, under non-cancellable operating leases, falling due as follows: Within one year: £29,850 (2024: £29,850)
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MAZZULLO, Emma Dominique121,8590118,7663,093
121,8590118,7663,093
As at the year-end date, one of the directors owed £3,093 (2023: £121,859) to the company which is repayable on demand. This amount reflects the interest charged at 2.25%, and admin fees, in relation to the loan that was fully repaid within the year.