Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31Commercial and domestic landscapingfalse222024-04-01falsetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC443361 2024-04-01 2025-03-31 OC443361 2023-04-01 2024-03-31 OC443361 2025-03-31 OC443361 2024-03-31 OC443361 c:PlantMachinery 2024-04-01 2025-03-31 OC443361 c:PlantMachinery 2025-03-31 OC443361 c:PlantMachinery 2024-03-31 OC443361 c:PlantMachinery c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC443361 c:MotorVehicles 2024-04-01 2025-03-31 OC443361 c:MotorVehicles 2025-03-31 OC443361 c:MotorVehicles 2024-03-31 OC443361 c:MotorVehicles c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC443361 c:FurnitureFittings 2024-04-01 2025-03-31 OC443361 c:FurnitureFittings 2025-03-31 OC443361 c:FurnitureFittings 2024-03-31 OC443361 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC443361 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC443361 c:CurrentFinancialInstruments 2025-03-31 OC443361 c:CurrentFinancialInstruments 2024-03-31 OC443361 c:Non-currentFinancialInstruments 2025-03-31 OC443361 c:Non-currentFinancialInstruments 2024-03-31 OC443361 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC443361 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC443361 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC443361 c:Non-currentFinancialInstruments c:AfterOneYear 2024-03-31 OC443361 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2025-03-31 OC443361 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2024-03-31 OC443361 d:FRS102 2024-04-01 2025-03-31 OC443361 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC443361 d:FullAccounts 2024-04-01 2025-03-31 OC443361 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC443361 2 2024-04-01 2025-03-31 OC443361 d:PartnerLLP1 2024-04-01 2025-03-31 OC443361 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC443361









SMALLWOOD LANDSCAPING LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
SMALLWOOD LANDSCAPING LLP
REGISTERED NUMBER: OC443361

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
60,871
59,642

  
60,871
59,642

Current assets
  

Debtors: amounts falling due within one year
 5 
8,334
6,526

Cash at bank and in hand
 6 
75,963
82,710

  
84,297
89,236

Creditors: Amounts Falling Due Within One Year
 7 
(21,435)
(22,016)

Net current assets
  
 
 
62,862
 
 
67,220

Creditors: amounts falling due after more than one year
 8 
(15,668)
(35,668)

  

Net assets
  
108,065
91,194


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 10 
108,065
91,194

  

  
108,065
91,194


Total members' interests
  

Loans and other debts due to members
 10 
108,065
91,194

  
108,065
91,194


Page 1

 
SMALLWOOD LANDSCAPING LLP
REGISTERED NUMBER: OC443361
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 23 August 2025.




K Hollands
Designated member

The notes on pages 3 to 7 form part of these financial statements.

Smallwood Landscaping LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of changes in equity.

Page 2

 
SMALLWOOD LANDSCAPING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Smallwood Landscaping LLP is a Limited Liability Partnership ("LLP") incorporated in England and Wales. The address of the registered office is Meade Park, Sonning Lane, Sonning Reading, RG4 6ST.
The LLP was incorporated on 3 August 2022 and remained inactive until 31 March 2023. It began trading on 1 April 2023.
The LLP undertakes commercial and domestic landscaping.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Operating leases: the LLP as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.5

Interest income

Interest income is recognised in Statement of comprehensive income using the effective interest method.

 
2.6

Borrowing costs

All borrowing costs are recognised in Statement of comprehensive income in the year in which they are incurred.

Page 3

 
SMALLWOOD LANDSCAPING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.7

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant & machinery
-
Between 2 - 10 years
Motor vehicles
-
5 years
Fixtures & fittings
-
Between 3 - 5 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
SMALLWOOD LANDSCAPING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees

The average monthly number of employees during the year was 2 (2024 - 2).


4.


Tangible fixed assets





Plant & machinery
Motor vehicles
Fixtures & fittings
Total

£
£
£
£



Cost or valuation


At 1 April 2024
41,526
36,213
1,471
79,210


Additions
1,076
16,975
848
18,899



At 31 March 2025

42,602
53,188
2,319
98,109



Depreciation


At 1 April 2024
10,894
8,360
314
19,568


Charge for the year on owned assets
8,221
8,992
457
17,670



At 31 March 2025

19,115
17,352
771
37,238



Net book value



At 31 March 2025
23,487
35,836
1,548
60,871



At 31 March 2024
30,632
27,853
1,157
59,642

Page 5

 
SMALLWOOD LANDSCAPING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
3,144
576

Other debtors
5,190
5,950

8,334
6,526



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
75,963
82,710

75,963
82,710



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
3,828
10,528

Other taxation and social security
16,997
11,488

Other creditors
430
-

Accruals and deferred income
180
-

21,435
22,016



8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Other loans
15,668
35,668

15,668
35,668


Page 6

 
SMALLWOOD LANDSCAPING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£


Amounts falling due 1-2 years

Other loans
15,668
35,668


15,668
35,668



15,668
35,668



10.


Loans and other debts due to members


2025
2024
£
£



Other amounts due to members
108,065
91,194

108,065
91,194

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.



 
Page 7