BrightAccountsProduction v1.0.0 v1.0.0 2023-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is landscaping 28 August 2025 4 4 NI605042 2024-11-30 NI605042 2023-11-30 NI605042 2022-11-30 NI605042 2023-12-01 2024-11-30 NI605042 2022-12-01 2023-11-30 NI605042 uk-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 NI605042 uk-curr:PoundSterling 2023-12-01 2024-11-30 NI605042 uk-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 NI605042 uk-bus:AbridgedAccounts 2023-12-01 2024-11-30 NI605042 uk-core:ShareCapital 2024-11-30 NI605042 uk-core:ShareCapital 2023-11-30 NI605042 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 NI605042 uk-core:RetainedEarningsAccumulatedLosses 2023-11-30 NI605042 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 NI605042 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-11-30 NI605042 uk-bus:FRS102 2023-12-01 2024-11-30 NI605042 uk-core:LandBuildings 2023-12-01 2024-11-30 NI605042 uk-core:PlantMachinery 2023-12-01 2024-11-30 NI605042 uk-core:FurnitureFittingsToolsEquipment 2023-12-01 2024-11-30 NI605042 uk-core:MotorVehicles 2023-12-01 2024-11-30 NI605042 2023-12-01 2024-11-30 NI605042 uk-bus:Director1 2023-12-01 2024-11-30 NI605042 uk-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI605042
 
 
Elm Forestry and Landscaping Ltd
 
ABRIDGED UNAUDITED FINANCIAL STATEMENTS
 
for the financial year ended 30 November 2024
ELM FORESTRY AND LANDSCAPING LTD
Company Registration Number: NI605042
ABRIDGED STATEMENT OF FINANCIAL POSITION
as at 30 November 2024

2024 2023
Notes £ £
 
Non-Current Assets
Property, plant and equipment 4 245,718 150,598
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Current Assets
Debtors 59,536 25,952
Cash and cash equivalents 11,833 41,970
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71,369 67,922
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Creditors: amounts falling due within one year (51,563) (86,310)
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Net Current Assets/(Liabilities) 19,806 (18,388)
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Total Assets less Current Liabilities 265,524 132,210
 
Creditors:
amounts falling due after more than one year (107,465) (17,029)
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Net Assets 158,059 115,181
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Capital and Reserves
Called up share capital 20 20
Retained earnings 158,039 115,161
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Shareholders' Funds 158,059 115,181
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Director's Report.
For the financial year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 28 August 2025
           
           
________________________________          
Kathy McSorley          
Director          
           



ELM FORESTRY AND LANDSCAPING LTD
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2024

   
1. General Information
 
Elm Forestry and Landscaping Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI605042. The registered office of the company is 40 Glenshane Park, Draperstown, BT45 7JW, Northern Ireland. The principal activity of the company is landscaping The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 November 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Property, plant and equipment and depreciation
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
 
  Land and buildings freehold - Not applicable
  Plant and machinery - 20% Straight line
  Fixtures, fittings and equipment - 20% Straight line
  Motor vehicles - 20% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Leasing and hire purchases
Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 4, (2023 - 4).
 
  2024 2023
  Number Number
 
Operating Staff 4 4
  ═════════ ═════════
             
4. Property, plant and equipment
  Land and Plant and Fixtures, Motor Total
  buildings machinery fittings and vehicles  
  freehold   equipment    
  £ £ £ £ £
Cost
At 1 December 2023 69,025 147,315 20,519 28,499 265,358
Additions 10,287 121,500 - - 131,787
  ───────── ───────── ───────── ───────── ─────────
At 30 November 2024 79,312 268,815 20,519 28,499 397,145
  ───────── ───────── ───────── ───────── ─────────
Depreciation
At 1 December 2023 - 74,870 18,890 21,000 114,760
Charge for the financial year - 29,457 1,510 5,700 36,667
  ───────── ───────── ───────── ───────── ─────────
At 30 November 2024 - 104,327 20,400 26,700 151,427
  ───────── ───────── ───────── ───────── ─────────
Net book value
At 30 November 2024 79,312 164,488 119 1,799 245,718
  ═════════ ═════════ ═════════ ═════════ ═════════
At 30 November 2023 69,025 72,445 1,629 7,499 150,598
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