REGISTERED NUMBER: 05077111 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Longacres Landscape Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

J M Erridge

N P Long

C J Long

SECRETARY:

C J Long

REGISTERED OFFICE:

Longacres Nursery

London Road

Bagshot

Surrey

GU19 5JB

REGISTERED NUMBER:

05077111 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Tangible assets

5

21,708

20,503

CURRENT ASSETS

Debtors

6

25,404

38,077

Cash at bank

208,614

157,942

234,018

196,019

CREDITORS

Amounts falling due within one year

7

(61,325

)

(57,373

)

NET CURRENT ASSETS

172,693

138,646

TOTAL ASSETS LESS CURRENT LIABILITIES

194,401

159,149

CAPITAL AND RESERVES

Called up share capital

60

60

Retained earnings

194,341

159,089

194,401

159,149

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 August 2025 and were signed on its behalf by:

C J Long - Director

1.	STATUTORY INFORMATION

Longacres Landscape 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Fixtures and fittings

-

Straight line over 10 years

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 6 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 April 2024

21,880

52,745

13,489

88,114

Additions

-

8,809

-

8,809

Disposals

(502

)

(5,750

)

-

(6,252

)

At 31 March 2025

21,378

55,804

13,489

90,671

Depreciation

At 1 April 2024

21,561

32,561

13,489

67,611

Charge for year

32

7,140

-

7,172

Eliminated on disposal

(502

)

(5,318

)

-

(5,820

)

At 31 March 2025

21,091

34,383

13,489

68,963

Net book value

At 31 March 2025

287

21,421

-

21,708

At 31 March 2024

319

20,184

-

20,503

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

7,803

32,945

Other debtors

17,601

5,132

25,404

38,077

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Payments on account

2,913

-

Trade creditors

16,635

29,821

Taxation and social security

37,194

14,101

Other creditors

4,583

13,451

61,325

57,373