Company Registration No. 03538596 (England and Wales)
Horizon Landscapes Limited
Unaudited accounts
for the year ended 31 March 2025
Horizon Landscapes Limited
Unaudited accounts
Contents
Horizon Landscapes Limited
Company Information
for the year ended 31 March 2025
Directors
Alistair Read
Richard Hale
Simon Moxey
Company Number
03538596 (England and Wales)
Registered Office
Private Road No 3
Colwick
Nottingham
NG4 2JN
Accountants
Robinson Financial Consultancy Ltd
31 Elmswood Gardens
Sherwood
Nottingham
NG5 4AY
Horizon Landscapes Limited
Statement of financial position
as at 31 March 2025
Tangible assets
30,469
24,221
Cash at bank and in hand
1,341
386
Creditors: amounts falling due within one year
(217,289)
(265,516)
Net current assets
610,733
609,032
Total assets less current liabilities
641,202
633,253
Creditors: amounts falling due after more than one year
(42,774)
(24,453)
Provisions for liabilities
Deferred tax
(6,490)
(5,251)
Net assets
591,938
603,549
Called up share capital
100
100
Capital redemption reserve
350
350
Profit and loss account
591,488
603,099
Shareholders' funds
591,938
603,549
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by
Richard Hale
Director
Company Registration No. 03538596
Horizon Landscapes Limited
Notes to the Accounts
for the year ended 31 March 2025
Horizon Landscapes Limited is a private company, limited by shares, registered in England and Wales, registration number 03538596. The registered office is Private Road No 3, Colwick, Nottingham, NG4 2JN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
50% straight line
Motor vehicles
33% straight line
Fixtures & fittings
50% straight line
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws, where, in the opinion of the directors, there is a reasonable probability that a liability or asset will
crystallise in the foreseeable future.
Horizon Landscapes Limited
Notes to the Accounts
for the year ended 31 March 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
405,322
96,569
16,461
518,352
Additions
2,500
35,473
-
37,973
At 31 March 2025
407,822
132,042
16,461
556,325
At 1 April 2024
393,347
84,323
16,461
494,131
Charge for the year
13,225
18,500
-
31,725
At 31 March 2025
406,572
102,823
16,461
525,856
At 31 March 2025
1,250
29,219
-
30,469
At 31 March 2024
11,975
12,246
-
24,221
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
-
11,975
Amounts falling due within one year
Trade debtors
713,104
760,585
Amounts due from group undertakings etc.
110,244
110,244
Accrued income and prepayments
3,333
3,333
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
21,282
25,551
Obligations under finance leases and hire purchase contracts
7,720
6,343
Trade creditors
101,922
129,188
Taxes and social security
44,587
47,825
Other creditors
37,564
68,563
Horizon Landscapes Limited
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
13,451
3,364
8
Deferred taxation
2025
2024
Accelerated capital allowances
6,490
5,251
Provision at start of year
5,251
7,461
Charged/(credited) to the profit and loss account
1,239
(2,210)
Provision at end of year
6,490
5,251
Allotted, called up and fully paid:
100 Ordinary A shares of £1 each
100
100
10
Operating lease commitments
2025
2024
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than one year and not later than five years
40,000
40,000
The company is a fully owned subsidiary of Horizon Landscapes (Holdings) Ltd.
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Average number of employees
During the year the average number of employees was 24 (2024: 21).