Re-form Landscape Architecture (Manchest - Accounts to registrar (filleted)

REGISTERED NUMBER: 10185752 (England and Wales)

RE-FORM LANDSCAPE ARCHITECTURE

(MANCHESTER) 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:

A J Price

G Denton

D A Livesey

SECRETARY:

REGISTERED OFFICE:

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

REGISTERED NUMBER:

10185752 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Property, plant and equipment

4

2,132

4,070

CURRENT ASSETS

Debtors

5

199,588

181,873

Cash at bank

71,412

34,394

271,000

216,267

CREDITORS

Amounts falling due within one year

6

270,579

209,858

NET CURRENT ASSETS

421

6,409

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,553

10,479

CREDITORS

Amounts falling due after more than one
year

7

2,043

10,004

NET ASSETS

510

475

CAPITAL AND RESERVES

Called up share capital

8

100

Capital redemption reserve

300

Retained earnings

110

75

SHAREHOLDERS' FUNDS

510

475

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

D A Livesey - Director

1.	STATUTORY INFORMATION

Re-form Landscape Architecture (Manchester) 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 (Manchester) 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.

Fixtures and Fittings

-

20% on cost

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 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.

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

Computer

Machinery

Fittings

Equipment

Totals

£

COST

At 1 April 2024

2,496

7,949

14,924

25,369

Disposals

-

(347

)

(347

)

At 31 March 2025

2,496

7,949

14,577

25,022

DEPRECIATION

At 1 April 2024

1,195

6,306

13,798

21,299

Charge for year

623

482

832

1,937

Eliminated on disposal

-

(346

)

(346

)

At 31 March 2025

1,818

6,788

14,284

22,890

NET BOOK VALUE

At 31 March 2025

678

1,161

293

2,132

At 31 March 2024

1,301

1,643

1,126

4,070

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

66,576

70,998

Amounts owed by group undertakings

90,854

68,854

Other debtors

42,158

42,021

199,588

181,873

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

7,957

8,000

Amounts owed to group undertakings

250,366

190,677

Taxation and social security

463

-

Other creditors

11,793

11,181

270,579

209,858

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

2,043

10,004

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2025 and the period ended 31 March 2024:

2025

2024

£

D A Livesey

Balance outstanding at start of year

(10,480

)

(14,042

)

Amounts advanced

-

3,562

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(10,480

)

(10,480

)

10.	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.

11.	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.

12.	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