Company Registration No. 10201329 (England and Wales)
360 Landscapes Limited
Unaudited accounts
for the year ended 31 May 2025
360 Landscapes Limited
Unaudited accounts
Contents
360 Landscapes Limited
Company Information
for the year ended 31 May 2025
Company Number
10201329 (England and Wales)
Registered Office
11 Old Mill Close
Haddenham
Aylesbury
Bucks
HP17 8HQ
England
Accountants
Stephen Beard Accountancy Services
10 Cheshire Road
Thame
Oxon
OX9 3LQ
360 Landscapes Limited
Statement of financial position
as at 31 May 2025
Tangible assets
2,066
2,807
Cash at bank and in hand
962
2,228
Creditors: amounts falling due within one year
(2,708)
(3,122)
Net current assets
3,227
2,538
Total assets less current liabilities
5,293
5,345
Provisions for liabilities
Called up share capital
120
120
Profit and loss account
4,780
4,692
Shareholders' funds
4,900
4,812
For the year ending 31 May 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 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 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 and authorised for issue on 11 December 2025 and were signed on its behalf by
Mr J. Elliott
Director
Company Registration No. 10201329
360 Landscapes Limited
Notes to the Accounts
for the year ended 31 May 2025
360 Landscapes Limited is a private company, limited by shares, registered in England and Wales, registration number 10201329. The registered office is 11 Old Mill Close, Haddenham, Aylesbury, Bucks, HP17 8HQ, England.
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 as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight line
Motor vehicles
25% Reducing balance
Computer equipment
20% Straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
360 Landscapes Limited
Notes to the Accounts
for the year ended 31 May 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
448
8,144
285
8,877
At 31 May 2025
448
8,144
285
8,877
At 1 June 2024
408
5,567
95
6,070
Charge for the year
40
644
57
741
At 31 May 2025
448
6,211
152
6,811
At 31 May 2025
-
1,933
133
2,066
At 31 May 2024
40
2,577
190
2,807
Amounts falling due within one year
Accrued income and prepayments
709
903
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
1,100
1,591
Loans from directors
164
212
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).