Atlantes Landscapes Ltd - Filleted accounts

Registered number

10276088

Atlantes Landscapes Ltd

Unaudited Filleted Accounts

31 July 2025

Atlantes Landscapes Ltd
Registered number:		10276088
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		38,540			51,822

Current assets
Stocks		-			14,660
Debtors	4	33,655			63,098
Cash at bank and in hand		98,395			42,317
		132,050			120,075

Creditors: amounts falling due within one year	5	(97,982)			(87,955)

Net current assets			34,068			32,120

Total assets less current liabilities			72,608			83,942

Creditors: amounts falling due after more than one year	6		(48)			(2,129)

Provisions for liabilities			(7,889)			(9,845)


Net assets			64,671			71,968

Capital and reserves
Called up share capital			100			100
Profit and loss account			64,571			71,868

Shareholders' funds			64,671			71,968

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Paul Bentley
Director
Approved by the board on 2 December 2025

Atlantes Landscapes Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% Straight line
	Motor vehicles			25% Reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors and creditors receivable/payable within one year
	Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit or loss account in other administrative expenses.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					9		12


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 August 2024			35,641		66,640		102,281
	Additions			3,704		-		3,704
	Disposals			(291)		-		(291)
	At 31 July 2025			39,054		66,640		105,694

	Depreciation
	At 1 August 2024			22,316		28,143		50,459
	Charge for the year			7,143		9,624		16,767
	On disposals			(72)		-		(72)
	At 31 July 2025			29,387		37,767		67,154

	Net book value
	At 31 July 2025			9,667		28,873		38,540
	At 31 July 2024			13,325		38,497		51,822


4	Debtors					2025		2024
£							£

	Trade debtors					7,621		26,560
	Other debtors					26,034		36,538
						33,655		63,098


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					1,754		1,683
	Trade creditors					44,886		37,461
	Taxation and social security costs					36,734		29,337
	Other creditors					14,608		19,474
						97,982		87,955


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					48		2,129


7	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					7,631		-


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Director
	Repayable on demand	5,078		24,487		(22,608)		6,957

		5,078		24,487		(22,608)		6,957


9	Other information

	Atlantes Landscapes Ltd is a private company limited by shares and incorporated in England. Its registered office is:

	5 Providence Court
	Pynes Hill
	Exeter
	Devon
	EX2 5JL