D.W.P Landscapes Ltd - Filleted accounts

Registered number

05192781

D.W.P Landscapes Ltd

Unaudited Filleted Accounts

31 July 2025

D.W.P Landscapes Ltd
Registered number:		05192781
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		112			134

Current assets
Debtors	4	-			160
Cash at bank and in hand		14,074			16,931
		14,074			17,091

Creditors: amounts falling due within one year	5	8,190			(903)

Net current assets			22,264			16,188

Net assets			22,376			16,322

Capital and reserves
Called up share capital			10			10
Profit and loss account			22,366			16,312

Shareholders' funds			22,376			16,322

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 members have 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.




D W Pullan
Director
Approved by the board on 7 October 2025

D.W.P Landscapes Ltd
Notes to the Accounts
for the year ended 31 July 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).

	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	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 August 2024				3,923
	At 31 July 2025				3,923

	Depreciation
	At 1 August 2024				3,789
	Charge for the year				22
	At 31 July 2025				3,811

	Net book value
	At 31 July 2025				112
	At 31 July 2024				134


4	Debtors		2025		2024
£				£

	Trade debtors		-		160


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

	Accruals		350		250
	Taxation and social security costs		3,817		3,306
	Director's Current Account		(12,357)		(2,653)
			(8,190)		903


6	Other information

	D.W.P Landscapes Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	34 Ash Tree Road
	Knaresborough
	HG5 0UB