REGISTERED NUMBER: 07522539 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Poplar Tree Landscapes (PTL) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B P Kay

REGISTERED OFFICE:

Catesby Farm

Lapworth Street

Lapworth

Solihull

West Midlands

B94 5QT

REGISTERED NUMBER:

07522539 (England and Wales)

ACCOUNTANTS:

Pinfields Limited

Chartered Accountants

Meryll House

57 Worcester Road

Bromsgrove

Worcestershire

B61 7DN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

314,271

277,180

314,271

277,180

CURRENT ASSETS

Debtors

6

147,655

342,537

Cash at bank and in hand

456,413

387,914

604,068

730,451

CREDITORS

Amounts falling due within one year

7

458,731

623,162

NET CURRENT ASSETS

145,337

107,289

TOTAL ASSETS LESS CURRENT LIABILITIES

459,608

384,469

CREDITORS

Amounts falling due after more than one year

8

(52,449

)

(13,692

)

PROVISIONS FOR LIABILITIES

(70,668

)

(67,478

)

NET ASSETS

336,491

303,299

CAPITAL AND RESERVES

Called up share capital

205

205

Retained earnings

336,286

303,094

SHAREHOLDERS' FUNDS

336,491

303,299

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2025 and were signed by:

B P Kay - Director

1.	STATUTORY INFORMATION

Poplar Tree Landscapes (PTL) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2024

and 28 February 2025

21,200

AMORTISATION

At 1 March 2024

and 28 February 2025

21,200

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 March 2024

34,678

542,589

12,629

218,527

808,423

Additions

-

112,639

582

27,666

140,887

Disposals

-

-

(350

)

-

(350

)

At 28 February 2025

34,678

655,228

12,861

246,193

948,960

DEPRECIATION

At 1 March 2024

18,985

396,486

8,857

106,915

531,243

Charge for year

3,468

64,686

808

34,819

103,781

Eliminated on disposal

-

-

(335

)

-

(335

)

At 28 February 2025

22,453

461,172

9,330

141,734

634,689

NET BOOK VALUE

At 28 February 2025

12,225

194,056

3,531

104,459

314,271

At 29 February 2024

15,693

146,103

3,772

111,612

277,180

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 March 2024

46,500

62,374

108,874

Additions

107,500

-

107,500

Transfer to ownership

(46,500

)

-

(46,500

)

At 28 February 2025

107,500

62,374

169,874

DEPRECIATION

At 1 March 2024

31,783

27,287

59,070

Charge for year

26,874

8,772

35,646

Transfer to ownership

(31,783

)

-

(31,783

)

At 28 February 2025

26,874

36,059

62,933

NET BOOK VALUE

At 28 February 2025

80,626

26,315

106,941

At 29 February 2024

14,717

35,087

49,804

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

136,360

327,067

Other debtors

11,295

15,470

147,655

342,537

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Hire purchase contracts

35,327

12,360

Trade creditors

170,375

303,136

Taxation and social security

56,984

127,602

Other creditors

196,045

180,064

458,731

623,162

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Hire purchase contracts

52,449

13,692

9.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.25

29.2.24

£

£

Hire purchase contracts

87,776

26,052

Hire purchase debts are secured on the assets in question.

10.	RELATED PARTY DISCLOSURES

During the year £5,000 was transferred to Mrs Kay's Property Services Ltd, at the year end Poplar Tree Landscapes (PTL) Limited was owed £5,000.