REGISTERED NUMBER: 04960832 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

DTM Gardens & Landscapes Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A L Davies

S M Davies

REGISTERED OFFICE:

Station Farm

Dunton Road

Ashby Magna

Lutterworth

Leicestershire

LE17 5NH

REGISTERED NUMBER:

04960832 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

235,784

234,285

235,784

234,285

CURRENT ASSETS

Stocks

33,160

71,750

Debtors

6

125,521

183,084

Cash at bank and in hand

743,749

607,125

902,430

861,959

CREDITORS

Amounts falling due within one year

7

(365,890

)

(388,484

)

NET CURRENT ASSETS

536,540

473,475

TOTAL ASSETS LESS CURRENT LIABILITIES

772,324

707,760

CREDITORS

Amounts falling due after more than one year

8

-

(9,250

)

PROVISIONS FOR LIABILITIES

(55,152

)

(57,031

)

NET ASSETS

717,172

641,479

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

716,772

641,079

SHAREHOLDERS' FUNDS

717,172

641,479

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by:

A L Davies - Director

1.	STATUTORY INFORMATION

DTM Gardens & Landscapes Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of goods and services excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to complete and sell, 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 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.

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.

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 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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

60,000

AMORTISATION

At 1 April 2024

and 31 March 2025

60,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

449,529

750

128,136

2,441

580,856

Additions

120,030

-

46,661

-

166,691

Disposals

(179,049

)

-

(39,666

)

-

(218,715

)

At 31 March 2025

390,510

750

135,131

2,441

528,832

DEPRECIATION

At 1 April 2024

248,849

750

94,789

2,183

346,571

Charge for year

67,009

-

15,263

169

82,441

Eliminated on disposal

(126,048

)

-

(9,916

)

-

(135,964

)

At 31 March 2025

189,810

750

100,136

2,352

293,048

NET BOOK VALUE

At 31 March 2025

200,700

-

34,995

89

235,784

At 31 March 2024

200,680

-

33,347

258

234,285

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

114,076

171,880

Other debtors

11,445

11,204

125,521

183,084

Other debtors includes prepayments and accrued income of £11,445 (2024: £11,204).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

9,250

19,729

Trade creditors

55,153

32,314

Taxation and social security

78,435

79,180

Other creditors

223,052

257,261

365,890

388,484

Other creditors includes accruals and deferred income of £58,303 (2024: £60,208).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

9,250

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

9,250

28,979

Hire purchase liabilities are secured on the individual assets being so acquired.