REGISTERED NUMBER: 12061069 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

PMM Landscapes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Moore

REGISTERED OFFICE:

48 Westwick Crescent

Greenhill

Sheffield

S8 7DH

REGISTERED NUMBER:

12061069 (England and Wales)

ACCOUNTANTS:

A&MPG Limited

6 Meadowhead

Sheffield

South Yorkshire

S8 7UD

FIXED ASSETS

Intangible assets

4

10,400

11,200

CURRENT ASSETS

Stocks

500

500

Prepayments and accrued income

1,149

1,069

Cash at bank

44,849

31,203

46,498

32,772

CREDITORS

Amounts falling due within one year

5

37,850

29,872

NET CURRENT ASSETS

8,648

2,900

TOTAL ASSETS LESS CURRENT LIABILITIES

19,048

14,100

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

18,948

14,000

19,048

14,100

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 director acknowledges his 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 Profit and loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2025 and were signed by:

P Moore - Director

1.	STATUTORY INFORMATION

PMM Landscapes 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

12,000

AMORTISATION

At 1 April 2024

800

Charge for year

800

At 31 March 2025

1,600

NET BOOK VALUE

At 31 March 2025

10,400

At 31 March 2024

11,200

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,178

1,312

Taxation and social security

15,119

14,226

Other creditors

17,553

14,334

37,850

29,872