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REGISTERED NUMBER: 02146758 (England and Wales)















Down to Earth Landscapes Limited

Unaudited Financial Statements

For The Year Ended 31st October 2024






Down to Earth Landscapes Limited (Registered number: 02146758)

Contents of the Financial Statements
For The Year Ended 31st October 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 8


Down to Earth Landscapes Limited

Company Information
For The Year Ended 31st October 2024







DIRECTORS: Mrs S Elkin
J A Elkin
C D Barrett
Mrs H S Coffey
D J Bown
K S Hoszowski
D Statham





SECRETARY:





REGISTERED OFFICE: Unit 81 Centaur Court
Claydon Business Park
Gt. Blakenham
Ipswich
Suffolk
IP6 0NL





REGISTERED NUMBER: 02146758 (England and Wales)





ACCOUNTANTS: John Phillips & Co Limited
Accountants
Unit 81 Centaur Court
Claydon Business Park
Gt. Blakenham
Ipswich
Suffolk
IP6 0NL

Down to Earth Landscapes Limited (Registered number: 02146758)

Balance Sheet
31st October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 522,586 443,943

CURRENT ASSETS
Debtors 5 3,486,255 3,674,461
Cash at bank and in hand 1,677,636 1,161,177
5,163,891 4,835,638
CREDITORS
Amounts falling due within one year 6 731,646 965,108
NET CURRENT ASSETS 4,432,245 3,870,530
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,954,831

4,314,473

CREDITORS
Amounts falling due after more than one
year

7

67,763

-
NET ASSETS 4,887,068 4,314,473

CAPITAL AND RESERVES
Called up share capital 8 127 127
Retained earnings 9 4,886,941 4,314,346
SHAREHOLDERS' FUNDS 4,887,068 4,314,473

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

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

Down to Earth Landscapes Limited (Registered number: 02146758)

Balance Sheet - continued
31st October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th July 2025 and were signed on its behalf by:





C D Barrett - Director


Down to Earth Landscapes Limited (Registered number: 02146758)

Notes to the Financial Statements
For The Year Ended 31st October 2024


1. STATUTORY INFORMATION

Down to Earth 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Down to Earth Landscapes Limited (Registered number: 02146758)

Notes to the Financial Statements - continued
For The Year Ended 31st October 2024


2. ACCOUNTING POLICIES - continued

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 year was 34 (2023 - 35 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1st November 2023 124,197 217,889 3,209
Additions - 41,035 -
Disposals - (1,175 ) -
At 31st October 2024 124,197 257,749 3,209
DEPRECIATION
At 1st November 2023 53,421 146,660 3,209
Charge for year 12,420 19,668 -
Eliminated on disposal - (1,064 ) -
At 31st October 2024 65,841 165,264 3,209
NET BOOK VALUE
At 31st October 2024 58,356 92,485 -
At 31st October 2023 70,776 71,229 -

Down to Earth Landscapes Limited (Registered number: 02146758)

Notes to the Financial Statements - continued
For The Year Ended 31st October 2024


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st November 2023 720,911 7,723 1,073,929
Additions 194,266 - 235,301
Disposals (7,250 ) - (8,425 )
At 31st October 2024 907,927 7,723 1,300,805
DEPRECIATION
At 1st November 2023 418,973 7,723 629,986
Charge for year 123,915 - 156,003
Eliminated on disposal (6,706 ) - (7,770 )
At 31st October 2024 536,182 7,723 778,219
NET BOOK VALUE
At 31st October 2024 371,745 - 522,586
At 31st October 2023 301,938 - 443,943

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,817,533 3,906,202
Bad Debt Provision (332,216 ) (332,217 )
Other debtors - 210
Staff loan 938 1,876
Directors' loan accounts - 1
VAT - 98,389
3,486,255 3,674,461

Down to Earth Landscapes Limited (Registered number: 02146758)

Notes to the Financial Statements - continued
For The Year Ended 31st October 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 171,979 616,606
Tax 376,241 166,552
Social security and other taxes 22,580 25,879
VAT 58,682 -
Net Wages Control Account 27,382 -
Directors' loan accounts 60,760 152,892
Accrued expenses 14,022 3,179
731,646 965,108

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Hire purchase contracts 67,763 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary "A" Voting £1 100 100
16 Ordinary "B" Non-voting £1 16 16
1 Ordinary ''C'' Non-voting £1 1 1
1 Ordinary ''D'' Non-voting £1 1 1
1 Ordinary ''E'' Non-voting £1 1 1
1 Ordinary ''F'' Non-voting £1 1 1
1 Ordinary ''G'' Non-voting £1 1 1
1 Ordinary ''H'' Non-voting £1 1 1
1 Ordinary ''I'' Non-voting £1 1 1
1 Ordinary ''J'' Non-voting £1 1 1
1 Ordinary ''K'' Non-voting £1 1 1
1 Ordinary ''L'' Non-voting £1 1 1
1 Ordinary ''M'' Non-voting £1 1 1
127 127

Down to Earth Landscapes Limited (Registered number: 02146758)

Notes to the Financial Statements - continued
For The Year Ended 31st October 2024


9. RESERVES
Retained
earnings
£   

At 1st November 2023 4,314,346
Profit for the year 1,005,525
Dividends (432,930 )
At 31st October 2024 4,886,941