Company registration number 04266161 (England and Wales)
S J M LANDSCAPES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
S J M LANDSCAPES LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
S J M LANDSCAPES LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF S J M LANDSCAPES LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of S J M Landscapes Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of S J M Landscapes Limited, as a body, in accordance with the terms of our engagement letter dated 27 October 2022. Our work has been undertaken solely to prepare for your approval the financial statements of S J M Landscapes Limited and state those matters that we have agreed to state to the b oard of d irectors of S J M Landscapes Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S J M Landscapes Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that S J M Landscapes Limited 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 S J M Landscapes Limited. You consider that S J M Landscapes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of S J M Landscapes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Carpenter Box
9 October 2025
Chartered Accountants
5 Peveril Court
6-8 London Road
Crawley
West Sussex
RH10 8JE
S J M LANDSCAPES LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,217,890
2,346,662
Current assets
Debtors
4
814,904
861,791
Cash at bank and in hand
631,514
565,610
1,446,418
1,427,401
Creditors: amounts falling due within one year
5
(372,428)
(447,697)
Net current assets
1,073,990
979,704
Total assets less current liabilities
3,291,880
3,326,366
Creditors: amounts falling due after more than one year
6
(819,250)
(880,797)
Provisions for liabilities
(80,800)
(102,100)
Net assets
2,391,830
2,343,469
Capital and reserves
Called up share capital
7
1,000
1,000
Profit and loss reserves
2,390,830
2,342,469
Total equity
2,391,830
2,343,469

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

S J M LANDSCAPES LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 9 October 2025 and are signed on its behalf by:
Mr T S J McBirney
Director
Company registration number 04266161 (England and Wales)
S J M LANDSCAPES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

S J M Landscapes Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bridge Farm, Stane Street, Slinfold, Horsham, West Sussex, RH13 0QX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Reclassification

A reclassification has been made in the profit and loss account for the year ended 31 March 2025 between tax charge and administrative expenses. There has been no impact on the profit for the financial year.

1.2
Going concern

At the time of approving the financial statements, the director true ha s a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

The director ha s considered relevant information, including the company’s principal risks and uncertainties, and the impact of subsequent events in making their assessment.

Based on these assessments and having regard to the resources available to the entity, the director ha s concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

S J M LANDSCAPES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
40 years straight line per annum on buildings element only
Plant and equipment
25% diminishing balance per annum
Fixtures and fittings
25% diminishing balance per annum
Computers
25% straight line per annum
Motor vehicles
25% diminishing balance per annum

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

S J M LANDSCAPES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 34 (2024 - 34).

3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2024
1,967,015
396,571
32,035
22,810
629,062
3,047,493
Additions
10,089
-
0
-
0
-
0
83,798
93,887
Disposals
-
0
(67)
(1,988)
(7,507)
(129,029)
(138,591)
Transfers
-
0
(61,199)
58,270
2,929
-
0
-
0
At 31 March 2025
1,977,104
335,305
88,317
18,232
583,831
3,002,789
Depreciation and impairment
At 1 April 2024
123,562
243,506
24,818
13,529
295,416
700,831
Depreciation charged in the year
49,307
27,475
12,006
4,415
90,435
183,638
Eliminated in respect of disposals
-
0
(31)
(1,621)
(7,507)
(90,411)
(99,570)
Transfers
-
0
(18,034)
17,463
571
-
0
-
0
At 31 March 2025
172,869
252,916
52,666
11,008
295,440
784,899
Carrying amount
At 31 March 2025
1,804,235
82,389
35,651
7,224
288,391
2,217,890
At 31 March 2024
1,843,453
153,065
7,217
9,281
333,646
2,346,662
S J M LANDSCAPES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
666,315
579,101
Other debtors
148,589
282,690
814,904
861,791
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
60,941
59,247
Trade creditors
117,055
73,542
Taxation and social security
117,100
200,056
Other creditors
77,332
114,852
372,428
447,697

The bank loans are secured against the property.

Included in creditors falling due within one year are amounts due under hire purchase agreements of £39,625 (202 4: £61,579) which are secured against the assets they relate to.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
693,463
754,404
Obligations under finance leases
125,787
126,393
819,250
880,797

The bank loans are secured against the property.

Included in creditors falling due after more than one year are amounts due under hire purchase agreements of £125,787 (202 4: £126,393) which are secured against the assets they relate to.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
8
Events after the reporting date

On 4 April 2025 SJM Landscape Services Limited became the immediate parent company and Mr T McBirney became the ultimate controlling party.

S J M LANDSCAPES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
9
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Directors loan account
-
131,867
12,971
(132,000)
12,838
131,867
12,971
(132,000)
12,838
2025-03-31 2024-04-01 false false false 09 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr S McBirney Mrs K McBirney Mr T S J McBirney 34 34 04266161 2024-04-01 2025-03-31 04266161 2025-03-31 04266161 2024-03-31 04266161 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 04266161 core:PlantMachinery 2025-03-31 04266161 core:FurnitureFittings 2025-03-31 04266161 core:ComputerEquipment 2025-03-31 04266161 core:MotorVehicles 2025-03-31 04266161 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 04266161 core:PlantMachinery 2024-03-31 04266161 core:FurnitureFittings 2024-03-31 04266161 core:ComputerEquipment 2024-03-31 04266161 core:MotorVehicles 2024-03-31 04266161 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 04266161 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 04266161 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 04266161 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 04266161 core:CurrentFinancialInstruments 2025-03-31 04266161 core:CurrentFinancialInstruments 2024-03-31 04266161 core:Non-currentFinancialInstruments 2025-03-31 04266161 core:Non-currentFinancialInstruments 2024-03-31 04266161 core:ShareCapital 2025-03-31 04266161 core:ShareCapital 2024-03-31 04266161 core:RetainedEarningsAccumulatedLosses 2025-03-31 04266161 core:RetainedEarningsAccumulatedLosses 2024-03-31 04266161 core:ShareCapitalOrdinaryShareClass1 2025-03-31 04266161 core:ShareCapitalOrdinaryShareClass1 2024-03-31 04266161 bus:Director3 2024-04-01 2025-03-31 04266161 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04266161 core:PlantMachinery 2024-04-01 2025-03-31 04266161 core:FurnitureFittings 2024-04-01 2025-03-31 04266161 core:ComputerEquipment 2024-04-01 2025-03-31 04266161 core:MotorVehicles 2024-04-01 2025-03-31 04266161 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 04266161 core:PlantMachinery 2024-03-31 04266161 core:FurnitureFittings 2024-03-31 04266161 core:ComputerEquipment 2024-03-31 04266161 core:MotorVehicles 2024-03-31 04266161 2024-03-31 04266161 core:WithinOneYear 2025-03-31 04266161 core:WithinOneYear 2024-03-31 04266161 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 04266161 bus:OrdinaryShareClass1 2025-03-31 04266161 bus:OrdinaryShareClass1 2024-03-31 04266161 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04266161 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04266161 bus:FRS102 2024-04-01 2025-03-31 04266161 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04266161 bus:Director1 2024-04-01 2025-03-31 04266161 bus:Director2 2024-04-01 2025-03-31 04266161 bus:FullAccounts 2024-04-01 2025-03-31 04266161 2023-04-01 2024-03-31 xbrli:pure xbrli:shares iso4217:GBP