REGISTERED NUMBER: 11388915 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Christopher Simpson Landscape Design Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H K Simpson

C A Simpson

REGISTERED OFFICE:

Bramley Cottage

Main Street

Thistleton

Oakham

Rutland

LE15 7RF

REGISTERED NUMBER:

11388915 (England and Wales)

ACCOUNTANTS:

CKBSS Ltd

61A South Street

Oakham

Rutland

LE156BG

FIXED ASSETS

Tangible assets

4

9,943

13,537

CURRENT ASSETS

Debtors

5

2,464

4,356

Cash at bank

10,421

15,033

12,885

19,389

CREDITORS

Amounts falling due within one year

6

15,476

19,932

NET CURRENT LIABILITIES

(2,591

)

(543

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,352

12,994

CREDITORS

Amounts falling due after more than one year

7

(5,417

)

(10,417

)

PROVISIONS FOR LIABILITIES

(1,889

)

(2,456

)

NET ASSETS

46

121

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

44

119

46

121

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 10 November 2025 and were signed on its behalf by:

C A Simpson - Director

1.	STATUTORY INFORMATION

Christopher Simpson Landscape Design 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 June 2024

2,945

1,024

22,042

26,011

Additions

-

1,284

-

1,284

At 31 May 2025

2,945

2,308

22,042

27,295

DEPRECIATION

At 1 June 2024

2,633

1,024

8,817

12,474

Charge for year

149

321

4,408

4,878

At 31 May 2025

2,782

1,345

13,225

17,352

NET BOOK VALUE

At 31 May 2025

163

963

8,817

9,943

At 31 May 2024

312

-

13,225

13,537

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other debtors

2,464

4,356

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

2,067

462

Taxation and social security

9,930

11,785

Other creditors

3,479

7,685

15,476

19,932

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

5,417

10,417