REGISTERED NUMBER: 12178937 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 August 2025

for

All Seasons (York) Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

P Drew

REGISTERED OFFICE:

Pendeen Moor Lane

South Duffield

Selby

YO8 6TA

REGISTERED NUMBER:

12178937 (England and Wales)

ACCOUNTANTS:

Harris Lacey and Swain

Suite 1

The Riverside Building

Hessle

East Yorkshire

HU13 0DZ

BANKERS:

Yorkshire Bank

Timor House

Mariner Court

Clydebank Business Park

Glasgow

G81 2NR

The director presents his report with the financial statements of the company for the year ended 31 August 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of landscaping and gardening services.

DIRECTOR

P Drew held office during the whole of the period from 1 September 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

P Drew - Director

26 September 2025

TURNOVER

34,131

33,143

Cost of sales

(7,856

)

(9,101

)

GROSS PROFIT

26,275

24,042

Administrative expenses

(15,804

)

(15,457

)

OPERATING PROFIT and

PROFIT BEFORE TAXATION

10,471

8,585

Tax on profit

(1,917

)

(1,631

)

PROFIT FOR THE FINANCIAL YEAR

8,554

6,954

FIXED ASSETS

Tangible assets

5

382

-

CURRENT ASSETS

Debtors

6

1,964

50

Cash at bank

1,986

1,839

3,950

1,889

CREDITORS

Amounts falling due within one year

7

2,615

1,726

NET CURRENT ASSETS

1,335

163

TOTAL ASSETS LESS CURRENT LIABILITIES

1,717

163

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,716

162

SHAREHOLDERS' FUNDS

1,717

163

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 26 September 2025 and were signed by:

P Drew - Director

1.	STATUTORY INFORMATION

All Seasons (York) 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.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors' best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue comprises the fair value of the consideration received or receivable for the services provided in the ordinary course of the company's activities. Revenue is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as described below.

The company provides gardening services to other organisations and individuals, these services are provided on a time and material basis or as a fixed price contract.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on cost

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors, are initially recognised at transaction value and subsequently measured at their settlement value.

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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

127

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

509

At 31 August 2025

509

DEPRECIATION

Charge for year

127

At 31 August 2025

127

NET BOOK VALUE

At 31 August 2025

382

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,964

50

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

1,917

1,631

Other creditors

698

95

2,615

1,726