D & K Landscape Services Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 04950466

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,106		1,301

			5,106		1,301
CURRENT ASSETS
Cash at bank and in hand		8,577		18,082

		8,577		18,082
Creditors: Amounts Falling Due Within One Year	5	(6,460 )		(13,377 )

NET CURRENT ASSETS (LIABILITIES)			2,117		4,705

TOTAL ASSETS LESS CURRENT LIABILITIES			7,223		6,006

NET ASSETS			7,223		6,006

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			7,222		6,005

SHAREHOLDERS' FUNDS			7,223		6,006

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

D P Ikin

Director

5 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

D & K Landscape Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04950466 . The registered office is 45 City Road, Chester, CH1 3AE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the provision of landscaping and gardening services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Motor Vehicles	25% on net book value
Office Equipment	25% on cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

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D & K Landscape Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Office Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	2,619	11,102	1,343	15,064
Additions	-	4,995	735	5,730

As at 31 March 2025	2,619	16,097	2,078	20,794

Depreciation
As at 1 April 2024	2,513	10,748	502	13,763
Provided during the period	106	1,337	482	1,925

As at 31 March 2025	2,619	12,085	984	15,688

Net Book Value
As at 31 March 2025	-	4,012	1,094	5,106

As at 1 April 2024	106	354	841	1,301

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	84	-
Other creditors	6,045	11,451
Taxation and social security	331	1,926

	6,460	13,377

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

7. Related Party Transactions

The director has made an interest free loan available to the company throughout the year of £3,944 (2023 - £9,581), repayable on demand.

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