REGISTERED NUMBER: 05393753 (England and Wales)

D & M LANDSCAPING LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Richardson

C K Richardson

SECRETARY:

C K Richardson

REGISTERED OFFICE:

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

REGISTERED NUMBER:

05393753 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Intangible assets

4

1,572

1,500

Tangible assets

5

3,957,588

2,159,632

3,959,160

2,161,132

CURRENT ASSETS

Stocks

19,525

16,175

Debtors

6

620,032

376,947

Cash at bank

245,178

653,098

884,735

1,046,220

CREDITORS

Amounts falling due within one year

7

268,479

224,082

NET CURRENT ASSETS

616,256

822,138

TOTAL ASSETS LESS CURRENT LIABILITIES

4,575,416

2,983,270

CREDITORS

Amounts falling due after more than one year

8

(900,000

)

-

PROVISIONS FOR LIABILITIES

(321,044

)

(305,345

)

NET ASSETS

3,354,372

2,677,925

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

3,354,272

2,677,825

SHAREHOLDERS' FUNDS

3,354,372

2,677,925

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th December 2025 and were signed on its behalf by:

D J Richardson - Director

1.	STATUTORY INFORMATION

D & M Landscaping 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

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

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

15% on cost

Equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1st April 2024

30,000

-

30,000

Additions

-

1,572

1,572

At 31st March 2025

30,000

1,572

31,572

AMORTISATION

At 1st April 2024

28,500

-

28,500

Charge for year

1,500

-

1,500

At 31st March 2025

30,000

-

30,000

NET BOOK VALUE

At 31st March 2025

-

1,572

1,572

At 31st March 2024

1,500

-

1,500

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st April 2024

938,253

2,012,866

9,268

Additions

1,726,457

389,318

8,000

Disposals

-

(70,500

)

-

At 31st March 2025

2,664,710

2,331,684

17,268

DEPRECIATION

At 1st April 2024

-

940,915

9,265

Charge for year

-

269,687

1

Eliminated on disposal

-

(39,600

)

-

At 31st March 2025

-

1,171,002

9,266

NET BOOK VALUE

At 31st March 2025

2,664,710

1,160,682

8,002

At 31st March 2024

938,253

1,071,951

3

Motor

vehicles

Equipment

Totals

£

£

£

COST

At 1st April 2024

319,617

12,333

3,292,337

Additions

17,342

583

2,141,700

Disposals

(35,000

)

-

(105,500

)

At 31st March 2025

301,959

12,916

5,328,537

DEPRECIATION

At 1st April 2024

172,528

9,997

1,132,705

Charge for year

33,092

1,314

304,094

Eliminated on disposal

(26,250

)

-

(65,850

)

At 31st March 2025

179,370

11,311

1,370,949

NET BOOK VALUE

At 31st March 2025

122,589

1,605

3,957,588

At 31st March 2024

147,089

2,336

2,159,632

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

500,000

250,000

Loan S Jones

117,485

126,947

VAT

2,547

-

620,032

376,947

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

23,134

13,268

Corporation Tax

236,974

163,386

Social security and other taxes

96

(61

)

VAT

-

27,949

Directors' current accounts

3,058

15,924

Accrued expenses

5,217

3,616

268,479

224,082

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan

900,000

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

During the year to 31 March 2025, the company made sales of £1,200,000 net of VAT (2024: £1,200,000) and raised a management charge of £500,000 net of VAT (2024: £250,000) to an associated company.

At 31 March 2025 an amount of £500,000 (2024: £250,000) was owing from an associated company, which is included in Other Debtors.