REGISTERED NUMBER: 04707914 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

BEA Landscape Design Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T A S Grantham-Wright

EC Hobday

SECRETARY:

T A S Grantham-Wright

REGISTERED OFFICE:

132A The Westlands

Compton Road

Wolverhampton

WV3 9QB

REGISTERED NUMBER:

04707914 (England and Wales)

ACCOUNTANTS:

Lester Accounting Ltd

Chartered Certified Accountants

84 Wellington Drive

Cannock

Staffordshire

WS11 1PX

FIXED ASSETS

Tangible assets

4

9,078

16,071

CURRENT ASSETS

Debtors

5

177,734

199,430

Cash at bank

127,408

27,072

305,142

226,502

CREDITORS

Amounts falling due within one year

6

237,806

204,568

NET CURRENT ASSETS

67,336

21,934

TOTAL ASSETS LESS CURRENT LIABILITIES

76,414

38,005

PROVISIONS FOR LIABILITIES

2,640

4,474

NET ASSETS

73,774

33,531

CAPITAL AND RESERVES

Called up share capital

370

370

Retained earnings

73,404

33,161

SHAREHOLDERS' FUNDS

73,774

33,531

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 21 August 2025 and were signed on its behalf by:

T A S Grantham-Wright - Director

EC Hobday - Director

1.	STATUTORY INFORMATION

BEA Landscape Design 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.

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.

Plant and machinery etc

-

33% straight line and 20% straight line

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

56,021

Additions

778

Disposals

(630

)

At 31 March 2025

56,169

DEPRECIATION

At 1 April 2024

39,950

Charge for year

7,771

Eliminated on disposal

(630

)

At 31 March 2025

47,091

NET BOOK VALUE

At 31 March 2025

9,078

At 31 March 2024

16,071

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

166,366

184,517

Other debtors

11,368

14,913

177,734

199,430

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

12,093

3,939

Taxation and social security

131,226

101,485

Other creditors

94,487

99,144

237,806

204,568

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is an amount of £36,122 due to Mr Hobday (2024 - £46,543) and £51,567 due to Mr Grantham Wright (2024 - £43,923).

8.	ULTIMATE CONTROLLING PARTY

The controlling party is its directors.