| REGISTERED NUMBER: |
| PMC Landscapes Limited |
| Unaudited Financial Statements |
| For The Year Ended 31st January 2025 |
| REGISTERED NUMBER: |
| 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: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 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 |
| Investment property | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
| NET ASSETS |
| PMC Landscapes Limited (Registered number: 04093684) |
| Balance Sheet - continued |
| 31st January 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings | 11 |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| 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 |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Office Equipment | - |
| 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 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Office |
| machinery | fittings | vehicles | Equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1st February 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31st January 2025 |
| DEPRECIATION |
| At 1st February 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31st January 2025 |
| NET BOOK VALUE |
| At 31st January 2025 |
| At 31st January 2024 |
| 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 |
| NET BOOK VALUE |
| At 31st January 2025 |
| At 31st January 2024 |
| 6. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Stocks & Work-in-progress |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| 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 |
| Prepayments |
| 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 |
| Hire purchase contracts |
| Trade creditors |
| Amounts owed to participating interests | 29,030 | 53,630 |
| Tax |
| Social security and other taxes |
| Other creditors |
| Valley Barns Loan | - | 35,000 |
| Credit Card | 9,728 | 15,181 |
| Accrued expenses |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts |
| Funding Circle Loan | - | 72,917 |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 1,000 | 1,000 |
| 11. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1st February 2024 |
| Profit for the year |
| Dividends | ( |
) |
| At 31st January 2025 |