REGISTERED NUMBER: 07557067 (England and Wales)

RE-FORM LANDSCAPE ARCHITECTURE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

G Denton

A J Price

SECRETARY:

G Denton

REGISTERED OFFICE:

The Department

Leeds Dock

The Boulevard

LEEDS

West Yorkshire

LS10 1PZ

REGISTERED NUMBER:

07557067 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Property, plant and equipment

4

25,246

55,180

CURRENT ASSETS

Debtors

5

230,449

303,077

Cash at bank and in hand

88,787

26,956

319,236

330,033

CREDITORS

Amounts falling due within one year

6

316,770

339,989

NET CURRENT ASSETS/(LIABILITIES)

2,466

(9,956

)

TOTAL ASSETS LESS CURRENT LIABILITIES

27,712

45,224

CREDITORS

Amounts falling due after more than one year

7

29,260

44,199

NET (LIABILITIES)/ASSETS

(1,548

)

1,025

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(1,648

)

925

SHAREHOLDERS' FUNDS

(1,548

)

1,025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2025 and were signed on its behalf by:

G Denton - Director

A J Price - Director

1.	STATUTORY INFORMATION

Re-Form Landscape Architecture 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Preparation of consolidated financial statements

The financial statements contain information about Re-form Landscape Architecture Limited as an individual company and do not contain consolidated financial information as the parent of the group. The company is exempt under section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party disclosures

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Employee ownership trust

Re-form Landscape Architecture Ownership Trust has been established with the object of ensuring that shares in the company are held by the trustee for the benefit of the company's employees and that the eligible employees shall have an interest in the company's business, a share in its future profits and a voice in the direction of its affairs. Payments made by the company to the trust are treated as capital distributions.

Turnover

Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and Fittings

-

33% on cost

Motor Vehicles

-

25% 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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

Machinery

Fittings

Vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

10,421

11,954

101,769

88,341

212,485

Disposals

(7,349

)

(11,954

)

(44,573

)

(58,116

)

(121,992

)

At 31 March 2025

3,072

-

57,196

30,225

90,493

DEPRECIATION

At 1 April 2024

8,772

10,944

60,788

76,801

157,305

Charge for year

767

-

14,298

3,738

18,803

Eliminated on disposal

(7,337

)

(10,944

)

(39,000

)

(53,580

)

(110,861

)

At 31 March 2025

2,202

-

36,086

26,959

65,247

NET BOOK VALUE

At 31 March 2025

870

-

21,110

3,266

25,246

At 31 March 2024

1,649

1,010

40,981

11,540

55,180

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

Vehicles

£

COST

At 1 April 2024

91,269

Disposals

(44,573

)

At 31 March 2025

46,696

DEPRECIATION

At 1 April 2024

55,538

Charge for year

11,673

Eliminated on disposal

(39,000

)

At 31 March 2025

28,211

NET BOOK VALUE

At 31 March 2025

18,485

At 31 March 2024

35,731

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,197

88,887

Amounts owed by group undertakings

210,252

214,190

230,449

303,077

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,000

8,000

Hire purchase contracts

6,943

25,954

Trade creditors

3,796

5,397

Amounts owed to group undertakings

89,713

68,854

Taxation and social security

204,943

228,828

Other creditors

3,375

2,956

316,770

339,989

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,000

9,995

Hire purchase contracts

27,260

34,204

29,260

44,199

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary Shares

£1

100

100

9.	EMPLOYEE OWNERSHIP TRUST

On 11th May 2023, Re-form Landscape Architecture Trust Limited, being the trustee of the Re-form Landscape Architecture Ownership Trust, acquired 100% of the ordinary share capital of Re-form Landscape Architecture (2023) Limited.

10.	FINANCIAL COMMITMENTS

The company, Re-form Landscape Architecture (Manchester) Limited and Re-form Landscape Architecture Limited have provided a guarantee in respect of the purchase of share capital in Re-form Landscape Architecture (2023) Limited by Re-form Landscape Architecture Trust Limited as trustees of the Re-form Landscape Architecture Ownership Trust.

Distributions made by the company are treated as gift payments to the trust so that the trust can meet its obligations and are made at the discretion of the company directors based on available cashflow and the performance of the business.

11.	CONTROLLING PARTY

The company is a subsidiary of Re-form Landscape Architecture (2023) Limited, a company incorporated in England and Wales.

The company is controlled by Re-form landscape Architecture (2023) Limited.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

30 April 2025