ARTISAN LANDSCAPES LIMITED


Director	COOKE, William Edward


Registered Address	Rear Office, Third Floor, Shore House Westbury Hill
	Westbury-On-Trym
	Bristol
	BS9 3AA


Registered Number	08571991 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		632		-
Tangible assets	4		32,885		52,872
Investments	5		83,959		45,459
			117,476		98,331
Current assets
Debtors		184,258		141,879
Cash at bank and on hand		-		22,706
		184,258		164,585
Creditors amounts falling due within one year	6	(245,144)		(130,385)
Net current assets (liabilities)			(60,886)		34,200
Total assets less current liabilities			56,590		132,531
Creditors amounts falling due after one year	7		(89,126)		(111,402)
Net assets			(32,536)		21,129
Capital and reserves
Called up share capital			100		100
Profit and loss account			(32,636)		21,029
Shareholders' funds			(32,536)		21,129

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 7 November 2025, and are signed on its behalf by:

COOKE, William Edward
Director
Registered Company No. 08571991

ARTISAN LANDSCAPES LIMITED

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	4
	Fixtures and fittings	4
	Office Equipment	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	12		12

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 July 24	921	921
Additions	910	910
At 30 June 25	1,831	1,831
Amortisation and impairment
At 01 July 24	921	921
Charge for year	278	278
At 30 June 25	1,199	1,199
Net book value
At 30 June 25	632	632
At 30 June 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 July 24	140,973	5,688	2,689	149,350
Additions	14,353	625	152	15,130
Disposals	(64,404)	-	-	(64,404)
At 30 June 25	90,922	6,313	2,841	100,076
Depreciation and impairment
At 01 July 24	89,905	4,865	1,708	96,478
Charge for year	15,547	-	-	15,547
On disposals	(44,834)	-	-	(44,834)
At 30 June 25	60,618	4,865	1,708	67,191
Net book value
At 30 June 25	30,304	1,448	1,133	32,885
At 30 June 24	51,068	823	981	52,872

5.	Fixed asset investments

	Investments in groups¹	Other investments²	Total
	£	£	£
Cost or valuation
At 01 July 24	43,951	1,508	45,459
Additions	38,500	-	38,500
At 30 June 25	82,451	1,508	83,959
Net book value
At 30 June 25	82,451	1,508	83,959
At 30 June 24	43,951	1,508	45,459

	Notes
	¹Investments in group undertakings and participating interests ²Other investments other than loans

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	153,891	69,089
Bank borrowings and overdrafts	11,844	-
Taxation and social security	76,060	61,296
Other creditors	3,349	-
Total	245,144	130,385

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	89,126	111,402
Total	89,126	111,402

8.	Related party transactions
	Artisan Landscapes Limited has control and significant influence over it's subsidiary undertaking Artisan Design Studio Limited. At the year end there was an outstanding loan balance due from Artisan Design Studio of £61,742 (2024: £29,699).