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REGISTERED NUMBER: 06232260 (England and Wales)















SANDYS LANDSCAPES LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025






SANDYS LANDSCAPES LIMITED (REGISTERED NUMBER: 06232260)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


SANDYS LANDSCAPES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: A G Lawrence





REGISTERED OFFICE: 45 High Street
Haverfordwest
Pembrokeshire
SA61 2BP





REGISTERED NUMBER: 06232260 (England and Wales)





ACCOUNTANTS: Bevan Buckland LLP
Chartered Accountants
45 High Street
Haverfordwest
Pembrokeshire
SA61 2BP

SANDYS LANDSCAPES LIMITED (REGISTERED NUMBER: 06232260)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 48,191 24,469
48,191 24,469

CURRENT ASSETS
Stocks 420 268
Debtors 6 4,050 3,100
Cash at bank 8,731 6,221
13,201 9,589
CREDITORS
Amounts falling due within one year 7 191,486 148,028
NET CURRENT LIABILITIES (178,285 ) (138,439 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(130,094

)

(113,970

)

CREDITORS
Amounts falling due after more than one
year

8

(4,667

)

(8,667

)

PROVISIONS FOR LIABILITIES (4,649 ) (4,649 )
NET LIABILITIES (139,410 ) (127,286 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (139,510 ) (127,386 )
SHAREHOLDERS' FUNDS (139,410 ) (127,286 )

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.

SANDYS LANDSCAPES LIMITED (REGISTERED NUMBER: 06232260)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2025


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 director and authorised for issue on 10 September 2025 and were signed by:





A G Lawrence - Director


SANDYS LANDSCAPES LIMITED (REGISTERED NUMBER: 06232260)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Sandys 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 represents net invoiced goods and services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

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 - 15% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% straight line

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 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.

SANDYS LANDSCAPES LIMITED (REGISTERED NUMBER: 06232260)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 10,000
AMORTISATION
At 1 April 2024
and 31 March 2025 10,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 53,425 32,205 3,774 89,404
Additions 15,000 25,001 1,507 41,508
Disposals (6,855 ) (32,206 ) (3,389 ) (42,450 )
At 31 March 2025 61,570 25,000 1,892 88,462
DEPRECIATION
At 1 April 2024 34,264 26,992 3,679 64,935
Charge for year 4,996 6,250 473 11,719
Eliminated on disposal (6,002 ) (26,992 ) (3,389 ) (36,383 )
At 31 March 2025 33,258 6,250 763 40,271
NET BOOK VALUE
At 31 March 2025 28,312 18,750 1,129 48,191
At 31 March 2024 19,161 5,213 95 24,469

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 4,050 3,100

SANDYS LANDSCAPES LIMITED (REGISTERED NUMBER: 06232260)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 7,013 -
Taxation and social security 3,236 85
Other creditors 181,237 147,943
191,486 148,028

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Other creditors 4,667 8,667

9. RELATED PARTY DISCLOSURES

During the year the directors made funds available to the company to assist with the provision of working capital. The loan was interest free, unsecured and repayable on demand. The amount outstanding at the balance sheet date was £176,425 (2024 - £143,071).