Arum Landscapes Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15536462

Arum Landscapes Ltd

Filleted Unaudited Financial Statements

31 January 2025

Arum Landscapes Ltd

Financial Statements

Period from 2 March 2024 to 31 January 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Arum Landscapes Ltd

Statement of Financial Position

31 January 2025

	31 Jan 25
Note	£

Fixed assets

Tangible assets	5	16,465

Current assets

Debtors	6	20,572
Cash at bank and in hand		13,803
		--------
		34,375

Creditors: amounts falling due within one year	7	42,479
		--------
Net current liabilities		8,104
		--------
Total assets less current liabilities		8,361

Creditors: amounts falling due after more than one year	8	9,304
		-------
Net liabilities		( 943)
		-------

Capital and reserves

Called up share capital	10
Profit and loss account	( 953)
	----
Shareholders deficit	( 943)
	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

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

Arum Landscapes Ltd

Statement of Financial Position (continued)

31 January 2025

These financial statements were approved by the board of directors and authorised for issue on 22 October 2025 , and are signed on behalf of the board by:

Mr A S C Mackenzie
Director

Company registration number: 15536462

Arum Landscapes Ltd

Notes to the Financial Statements

Period from 2 March 2024 to 31 January 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Madrona Nursery Pluckley Road, Bethersden, Ashford, TN26 3EG, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

After making appropriate enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future for at least one year from the date of the financial information. For these reasons they continue to adopt the going concern basis in preparing the company's financial information.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	20% straight line
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 .

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 2 March 2024	–	–	–
Additions	18,717	1,864	20,581
	--------	-------	--------
At 31 January 2025	18,717	1,864	20,581
	--------	-------	--------
Depreciation
At 2 March 2024	–	–	–
Charge for the period	3,743	373	4,116
	--------	-------	--------
At 31 January 2025	3,743	373	4,116
	--------	-------	--------
Carrying amount
At 31 January 2025	14,974	1,491	16,465
	--------	-------	--------

6. Debtors

	31 Jan 25
	£
Trade debtors	658
Other debtors	19,914
	--------
	20,572
	--------

7. Creditors: amounts falling due within one year

	31 Jan 25
	£
Bank loans and overdrafts	2,303
Trade creditors	12,674
Corporation tax	764
Social security and other taxes	22,393
Other creditors	4,345
	--------
	42,479
	--------

8. Creditors: amounts falling due after more than one year

	31 Jan 25
	£
Bank loans and overdrafts	5,966
Other creditors	3,338
	-------
	9,304
	-------

9. Director's advances, credits and guarantees

During the period the director was advanced £14,683. At the balance sheet date the director owed the company £14,778. Interest of £95 was charged on the loan at a rate of 2.25% per annum.