IRIS Accounts Production v25.3.0.601 04093684 Board of Directors 1.2.24 31.1.25 31.1.25 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04093684 2024-01-31 04093684 2025-01-31 04093684 2024-02-01 2025-01-31 04093684 2023-01-31 04093684 2023-02-01 2024-01-31 04093684 2024-01-31 04093684 ns15:EnglandWales 2024-02-01 2025-01-31 04093684 ns14:PoundSterling 2024-02-01 2025-01-31 04093684 ns10:Director1 2024-02-01 2025-01-31 04093684 ns10:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04093684 ns10:SmallEntities 2024-02-01 2025-01-31 04093684 ns10:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 04093684 ns10:SmallCompaniesRegimeForDirectorsReport 2024-02-01 2025-01-31 04093684 ns10:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 04093684 ns10:FullAccounts 2024-02-01 2025-01-31 04093684 ns10:OrdinaryShareClass1 2024-02-01 2025-01-31 04093684 ns10:Director2 2024-02-01 2025-01-31 04093684 ns10:CompanySecretary1 2024-02-01 2025-01-31 04093684 ns10:RegisteredOffice 2024-02-01 2025-01-31 04093684 ns5:CurrentFinancialInstruments 2025-01-31 04093684 ns5:CurrentFinancialInstruments 2024-01-31 04093684 ns5:Non-currentFinancialInstruments 2025-01-31 04093684 ns5:Non-currentFinancialInstruments 2024-01-31 04093684 ns5:ShareCapital 2025-01-31 04093684 ns5:ShareCapital 2024-01-31 04093684 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 04093684 ns5:RetainedEarningsAccumulatedLosses 2024-01-31 04093684 ns5:PlantMachinery 2024-02-01 2025-01-31 04093684 ns5:FurnitureFittings 2024-02-01 2025-01-31 04093684 ns5:MotorVehicles 2024-02-01 2025-01-31 04093684 ns5:ComputerEquipment 2024-02-01 2025-01-31 04093684 ns5:PlantMachinery 2024-01-31 04093684 ns5:FurnitureFittings 2024-01-31 04093684 ns5:MotorVehicles 2024-01-31 04093684 ns5:ComputerEquipment 2024-01-31 04093684 ns5:PlantMachinery 2025-01-31 04093684 ns5:FurnitureFittings 2025-01-31 04093684 ns5:MotorVehicles 2025-01-31 04093684 ns5:ComputerEquipment 2025-01-31 04093684 ns5:PlantMachinery 2024-01-31 04093684 ns5:FurnitureFittings 2024-01-31 04093684 ns5:MotorVehicles 2024-01-31 04093684 ns5:ComputerEquipment 2024-01-31 04093684 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 04093684 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-01-31 04093684 ns10:OrdinaryShareClass1 2025-01-31 04093684 ns5:RetainedEarningsAccumulatedLosses 2024-01-31 04093684 ns5:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31

REGISTERED NUMBER: 04093684 (England and Wales)

PMC Landscapes Limited

Unaudited Financial Statements

For The Year Ended 31st January 2025

| PMC Landscapes Limited (Registered number: 04093684) |

Contents of the Financial Statements

For The Year Ended 31st January 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| PMC Landscapes Limited |

Company Information

For The Year Ended 31st January 2025

| DIRECTORS: | P M Cox

| R J Osborn

| SECRETARY: | P M Cox

| REGISTERED OFFICE: | Unit 81 Centaur Court

| Claydon Business Park

| Gt. Blakenham

| Ipswich

| Suffolk

| IP6 0NL

| REGISTERED NUMBER: | 04093684 (England and Wales)

| ACCOUNTANTS: | John Phillips & Co Limited

| Accountants

| Unit 81 Centaur Court

| Claydon Business Park

| Gt. Blakenham

| Ipswich

| Suffolk

| IP6 0NL

| PMC Landscapes Limited (Registered number: 04093684) |

Balance Sheet

31st January 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 527,760 |  | 458,854 |  |

Investment property | 5 | 26,134 |  | 26,134 |  |

553,894 |  | 484,988 |  |

CURRENT ASSETS

Stocks | 6 | 24,500 |  | 27,867 |  |

Debtors | 7 | 1,032,193 |  | 1,141,562 |  |

Cash at bank | 124,452 |  | 62,390 |  |

1,181,145 |  | 1,231,819 |  |

CREDITORS

Amounts falling due within one year | 8 | 879,407 |  | 862,944 |  |

NET CURRENT ASSETS | 301,738 |  | 368,875 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 855,632 |  | 853,863 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 286,932 |  | 340,693 |  |

NET ASSETS | 568,700 |  | 513,170 |  |

| PMC Landscapes Limited (Registered number: 04093684) |

Balance Sheet - continued

31st January 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 | 1,000 |  | 1,000 |  |

Retained earnings | 11 | 567,700 |  | 512,170 |  |

SHAREHOLDERS' FUNDS | 568,700 |  | 513,170 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd October 2025 and were signed on its behalf by:

P M Cox - Director

| PMC Landscapes Limited (Registered number: 04093684) |

Notes to the Financial Statements

For The Year Ended 31st January 2025

1. | STATUTORY INFORMATION

| PMC Landscapes 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.

| Turnover

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

| Tangible fixed assets

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

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on reducing balance

| Office Equipment | - | 25% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| PMC Landscapes Limited (Registered number: 04093684) |

Notes to the Financial Statements - continued

For The Year Ended 31st January 2025

2. | ACCOUNTING POLICIES - continued

| 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. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Office |

| machinery |  | fittings |  | vehicles |  | Equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st February 2024 | 128,490 |  | 5,460 |  | 931,344 |  | 6,231 |  | 1,071,525 |  |

| Additions | - |  | - |  | 231,210 |  | 2,436 |  | 233,646 |  |

| Disposals | (15,270 | ) | (5,460 | ) | (228,380 | ) | (6,231 | ) | (255,341 | ) |

| At 31st January 2025 | 113,220 |  | - |  | 934,174 |  | 2,436 |  | 1,049,830 |  |

| DEPRECIATION

| At 1st February 2024 | 102,066 |  | 5,460 |  | 498,914 |  | 6,231 |  | 612,671 |  |

| Charge for year | 14,889 |  | - |  | 99,478 |  | 609 |  | 114,976 |  |

| Eliminated on disposal | (15,270 | ) | (5,460 | ) | (178,616 | ) | (6,231 | ) | (205,577 | ) |

| At 31st January 2025 | 101,685 |  | - |  | 419,776 |  | 609 |  | 522,070 |  |

| NET BOOK VALUE

| At 31st January 2025 | 11,535 |  | - |  | 514,398 |  | 1,827 |  | 527,760 |  |

| At 31st January 2024 | 26,424 |  | - |  | 432,430 |  | - |  | 458,854 |  |

| PMC Landscapes Limited (Registered number: 04093684) |

Notes to the Financial Statements - continued

For The Year Ended 31st January 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st February 2024

| and 31st January 2025 | 26,134 |  |

| NET BOOK VALUE

| At 31st January 2025 | 26,134 |  |

| At 31st January 2024 | 26,134 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks & Work-in-progress | 24,500 |  | 27,867 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 637,604 |  | 663,433 |  |

| Bad debt provision | (110,757 | ) | (87,274 | ) |

| Amounts owed by participating interests | 168,392 |  | 227,249 |  |

| Staff loan | - |  | 16,759 |  |

| T Cox Loan | 157,000 |  | 157,000 |  |

| I Hull Loan | - |  | 26,089 |  |

| S Johnson Loan | - |  | 1,000 |  |

| Directors' loan accounts | 9,719 |  | 9,987 |  |

| VAT | 164,819 |  | 121,933 |  |

| Prepayments | 5,416 |  | 5,386 |  |

1,032,193 |  | 1,141,562 |  |

| PMC Landscapes Limited (Registered number: 04093684) |

Notes to the Financial Statements - continued

For The Year Ended 31st January 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other loans | 111,250 |  | 164,667 |  |

| Hire purchase contracts | 229,005 |  | 155,786 |  |

| Trade creditors | 350,907 |  | 319,457 |  |

| Amounts owed to participating interests | 29,030 |  | 53,630 |  |

| Tax | 123,017 |  | 94,777 |  |

| Social security and other taxes | 23,762 |  | 18,703 |  |

| Other creditors | 208 |  | 208 |  |

| Valley Barns Loan | - |  | 35,000 |  |

| Credit Card | 9,728 |  | 15,181 |  |

| Accrued expenses | 2,500 |  | 5,535 |  |

879,407 |  | 862,944 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 286,932 |  | 267,776 |  |

| Funding Circle Loan | - |  | 72,917 |  |

286,932 |  | 340,693 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1st February 2024 | 512,170 |  |

| Profit for the year | 218,930 |  |

| Dividends | (163,400 | ) |

| At 31st January 2025 | 567,700 |  |