Hambledon Landscapes Limited - Filleted accounts

Registered number

09723853

Hambledon Landscapes Limited

Filleted Accounts

31 August 2025

Hambledon Landscapes Limited
Registered number:		09723853
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		827			874
Tangible assets	4		62,515			61,711
			63,342			62,585

Current assets
Debtors	5	14,738			27,905
Cash at bank and in hand		222,874			100,537
		237,612			128,442

Creditors: amounts falling due within one year	6	(107,408)			(62,695)

Net current assets			130,204			65,747

Total assets less current liabilities			193,546			128,332

Creditors: amounts falling due after more than one year	7		-			(1,935)

Provisions for liabilities			(14,864)			(14,312)


Net assets			178,682			112,085

Capital and reserves
Called up share capital			100			100
Profit and loss account			178,582			111,985

Shareholders' funds			178,682			112,085

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr C Dinenage
Director
Approved by the board on 16 September 2025

Hambledon Landscapes Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment			over 5 years
	Plant and machinery			over 2 or 4 years
	Motor vehicles			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		5


3	Intangible fixed assets							£
	Van personalised number plates:

	Cost
	At 1 September 2024							942
	At 31 August 2025							942

	Amortisation
	At 1 September 2024							68
	Provided during the year							47
	At 31 August 2025							115

	Net book value
	At 31 August 2025							827
	At 31 August 2024							874

	Intangibles are being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Computer equipment		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	1,415		23,134		125,960		150,509
	Additions	-		22,357		-		22,357
	Disposals	-		-		(12,205)		(12,205)
	At 31 August 2025	1,415		45,491		113,755		160,661

	Depreciation
	At 1 September 2024	920		22,726		65,152		88,798
	Charge for the year	354		5,997		15,202		21,553
	On disposals	-		-		(12,205)		(12,205)
	At 31 August 2025	1,274		28,723		68,149		98,146

	Net book value
	At 31 August 2025	141		16,768		45,606		62,515
	At 31 August 2024	495		408		60,808		61,711


5	Debtors					2025		2024
£							£

	Trade debtors					180		18,499
	Other debtors					14,558		9,406
						14,738		27,905


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					1,935		2,580
	Trade creditors					30,051		10,563
	Taxation and social security costs					45,852		27,462
	Other creditors					29,570		22,090
						107,408		62,695


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		1,935


8	Controlling party

	Mr C Dinenage is the controlling party of Hambledon Landscapes Limited by virtue of his directorship and shareholding witin the company.


9	Other information

	Hambledon Landscapes Limited is a private company limited by shares and incorporated in England. Its registered office is:
	58 Hart Plain Avenue
	Waterlooville
	Hampshire
	PO8 8RX