Tony Heywood Landscapes Ltd 31/03/2025 iXBRL

Company registration number: 03934138

Tony Heywood Landscapes Ltd

Trading as Tony Heywood Landscapes Limited

Unaudited filleted financial statements

31 March 2025

Tony Heywood Landscapes Ltd

Contents

Directors and other information

Accountant's report

Statement of financial position

Notes to the financial statements

Tony Heywood Landscapes Ltd

Directors and other information


	Director	Mr Anthony J. Heywood


	Company number	03934138


	Registered office	39 Bathurst Mews
		London
		W2 2SB


	Business address	39 Bathurst Mews
		London
		W2 2SB


	Accountant	Stuart Noad
		34 Brighton Road
		Southport
		Merseyside
		PR8 4DD

Tony Heywood Landscapes Ltd

Chartered accountant's report to the director on the preparation of the

unaudited statutory financial statements of Tony Heywood Landscapes Ltd

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Tony Heywood Landscapes Ltd for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Tony Heywood Landscapes Ltd, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of Tony Heywood Landscapes Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Tony Heywood Landscapes Ltd and its director as a body for my work or for this report.

It is your duty to ensure that Tony Heywood Landscapes Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tony Heywood Landscapes Ltd. You consider that Tony Heywood Landscapes Ltd is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Tony Heywood Landscapes Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Stuart Noad

Chartered Accountant

34 Brighton Road

Southport

Merseyside

PR8 4DD

19 July 2025

Tony Heywood Landscapes Ltd

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	184,062		193,308
		_______		_______
			184,062		193,308

Current assets
Stocks		-		800
Debtors	6	60,555		279,490
Cash at bank and in hand		694,796		538,345
		_______		_______
		755,351		818,635
Creditors: amounts falling due
within one year	7	( 56,928)		( 166,345)
		_______		_______
Net current assets			698,423		652,290
			_______		_______
Total assets less current liabilities			882,485		845,598


Provisions for liabilities	8		-		( 5,529)

			_______		_______
Net assets			882,485		840,069
			_______		_______

Capital and reserves
Called up share capital	10		55		55
Capital redemption reserve			45		45
Profit and loss account			882,385		839,969
			_______		_______
Shareholder funds			882,485		840,069
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 19 July 2025 , and are signed on behalf of the board by:

Mr Anthony J. Heywood

Director

Company registration number: 03934138

Tony Heywood Landscapes Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Tony Heywood Landscapes Limited, 39 Bathurst Mews, London, W2 2SB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland.The financial statements have been prepared on the historical cost basis . The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	2%	straight line
Plant and machinery	-	25%	reducing balance
Fittings fixtures and equipment

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 11 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2024	174,158	22,809	76,037	24,459	297,463
Additions	-	-	10,660	-	10,660
Disposals	-	( 22,809)	( 62,942)	( 24,459)	( 110,210)
	_______	_______	_______	_______	_______
At 31 March 2025	174,158	-	23,755	-	197,913
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2024	2,966	21,297	60,970	18,922	104,155
Charge for the year	1,483	-	4,786	-	6,269
Disposals	-	( 21,297)	( 56,354)	( 18,922)	( 96,573)
	_______	_______	_______	_______	_______
At 31 March 2025	4,449	-	9,402	-	13,851
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2025	169,709	-	14,353	-	184,062
	_______	_______	_______	_______	_______
At 31 March 2024	171,192	1,512	15,067	5,537	193,308
	_______	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	5,840	96,812
Other debtors	54,715	182,678
	_______	_______
	60,555	279,490
	_______	_______

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Other debtors	-	50,317
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	-	1,199
Social security and other taxes	40,051	109,735
Other creditors	16,877	55,411
	_______	_______
	56,928	166,345
	_______	_______

8. Provisions

	Deferred tax (note 9)	Total
	£	£
At 1 April 2024	5,529	5,529
Other movements 1	( 5,529)	( 5,529)
	_______	_______
At 31 March 2025	-	-
	_______	_______

9. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 8)	-	5,529
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	-	5,529
	_______	_______

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares shares of £ 1.00 each	55	55	55	55
	_______	_______	_______	_______

11. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr Anthony J. Heywood	123,006	( 123,006)	-
		_______	_______	_______

2024
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr Anthony J. Heywood	154,087	( 31,081)	123,006
		_______	_______	_______

Interest at the rate of 2.25% per annum has been charged on the loan.

12. Controlling party

The company is controlled by Mr. A. Heywood by virtue of his ownership of 82% of the company's ordinary share capital.