Much Hadham Landscapes Ltd - Filleted accounts

Registered number

04541107

Much Hadham Landscapes Ltd

Filleted Accounts

30 December 2024

Much Hadham Landscapes Ltd
Registered number:		04541107
Balance Sheet
as at 30 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		155,919			165,076

Current assets
Stocks		4,000			8,000
Debtors	4	57,821			57,705
Cash at bank and in hand		43,359			40,059
		105,180			105,764

Creditors: amounts falling due within one year	5	(79,432)			(56,418)

Net current assets			25,748			49,346

Total assets less current liabilities			181,667			214,422

Creditors: amounts falling due after more than one year	6		(2,999)			(8,999)

Provisions for liabilities			(5,874)			(7,614)


Net assets			172,794			197,809

Capital and reserves
Called up share capital			100			100
Profit and loss account			172,694			197,709

Shareholder's funds			172,794			197,809

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 S Thake
Director
Approved by the board on 25 September 2025

Much Hadham Landscapes Ltd
Notes to the Accounts
for the year ended 30 December 2024


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:

	Plant and machinery			25% reducing balance
	Motor vehicle			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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					2024		2023
Number							Number

	Average number of persons employed by the company					6		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 31 December 2023	125,000		499,448		77,983		702,431
	Additions	-		1,149		-		1,149
	At 30 December 2024	125,000		500,597		77,983		703,580

	Depreciation
	At 31 December 2023	-		470,695		66,660		537,355
	Charge for the year	-		7,475		2,831		10,306
	At 30 December 2024	-		478,170		69,491		547,661

	Net book value
	At 30 December 2024	125,000		22,427		8,492		155,919
	At 30 December 2023	125,000		28,753		11,323		165,076


4	Debtors					2024		2023
£							£

	Trade debtors					34,692		38,975
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					485		205
	Other taxes and social security					18,145		14,249
	Other debtors					4,499		4,276
						57,821		57,705


5	Creditors: amounts falling due within one year					2024		2023
£							£

	Bank loans and overdrafts					6,000		6,000
	Trade creditors					14,493		9,539
	Taxation and social security costs					12,983		13,699
	Directors loan account					36,413		19,067
	Other creditors					9,543		8,113
						79,432		56,418


6	Creditors: amounts falling due after one year					2024		2023
£							£

	Bank loans					2,999		8,999


7	Other information

	Much Hadham Landscapes Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Fryars Farm Cottage S Fryars Farm
	Gangles Hill High Wych
	Sawbridgeworth
	Hertfordshire
	CM21 0LB