REGISTERED NUMBER: 06336065 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

WELLS LANDSCAPING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Wells

M Corrie

REGISTERED OFFICE:

2 The Spinney

Ripley Road

Send

Surrey

GU23 7LH

REGISTERED NUMBER:

06336065 (England and Wales)

ACCOUNTANTS:

MW & Co LLP

Chartered Accountants

2 The Spinney

Ripley Road

Send

Surrey

GU23 7LH

FIXED ASSETS

Tangible assets

4

72,935

62,774

CURRENT ASSETS

Debtors

5

202,061

176,332

Cash at bank and in hand

48,911

90,835

250,972

267,167

CREDITORS

Amounts falling due within one year

6

113,476

121,443

NET CURRENT ASSETS

137,496

145,724

TOTAL ASSETS LESS CURRENT LIABILITIES

210,431

208,498

CREDITORS

Amounts falling due after more than one year

7

(30,252

)

(28,843

)

PROVISIONS FOR LIABILITIES

(13,858

)

-

NET ASSETS

166,321

179,655

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

166,221

179,555

SHAREHOLDERS' FUNDS

166,321

179,655

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2025 and were signed on its behalf by:

G Wells - Director

M Corrie - Director

1.	STATUTORY INFORMATION

Wells Landscaping 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 represents net invoiced sales of goods and services, excluding VAT, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

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 the 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.

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.

Factored debts

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

65,114

3,216

62,348

1,057

131,735

Additions

8,890

-

30,783

-

39,673

At 31 July 2025

74,004

3,216

93,131

1,057

171,408

DEPRECIATION

At 1 August 2024

45,669

3,216

19,019

1,057

68,961

Charge for year

10,719

-

18,793

-

29,512

At 31 July 2025

56,388

3,216

37,812

1,057

98,473

NET BOOK VALUE

At 31 July 2025

17,616

-

55,319

-

72,935

At 31 July 2024

19,445

-

43,329

-

62,774

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

22,550

45,602

68,152

Additions

8,890

24,000

32,890

At 31 July 2025

31,440

69,602

101,042

DEPRECIATION

At 1 August 2024

12,275

7,500

19,775

Charge for year

6,379

13,900

20,279

At 31 July 2025

18,654

21,400

40,054

NET BOOK VALUE

At 31 July 2025

12,786

48,202

60,988

At 31 July 2024

10,275

38,102

48,377

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

198,360

172,270

Other debtors

1,080

1,000

Tax

-

441

Prepayments & accrued income

2,621

2,621

202,061

176,332

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other loans

19,126

19,126

Hire purchase contracts

18,624

14,824

Tax

9,471

9,453

Social security and other taxes

17,818

12,542

VAT

43,758

61,422

Wages control

-

100

Pension creditor

2,187

1,976

Directors' current accounts

492

-

Accrued expenses

2,000

2,000

113,476

121,443

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

30,252

28,843

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Hire purchase contracts

48,876

43,667