Capability Landscapes Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 02161971

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		16,209		23,958

			16,209		23,958
CURRENT ASSETS
Stocks	5	14,296		16,177
Debtors	6	19,992		25,979
Cash at bank and in hand		14,927		21,910

		49,215		64,066
Creditors: Amounts Falling Due Within One Year	7	(40,441 )		(74,983 )

NET CURRENT ASSETS (LIABILITIES)			8,774		(10,917 )

TOTAL ASSETS LESS CURRENT LIABILITIES			24,983		13,041

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(2,135 )		(3,295 )

NET ASSETS			22,848		9,746

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			22,748		9,646

SHAREHOLDERS' FUNDS			22,848		9,746

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Capability Landscapes Ltd

Statement of Financial Position (continued)

As At 31 March 2025

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.

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 Income Statement.

On behalf of the board

Mrs Jacqueline Haines Director	Mr Mark Frater Director
11/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Capability Landscapes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 02161971 . The registered office is 2 Egypt Wood Cottages, Egypt Lane, Farnham Common, Buckinghamshire, SL2 3LE.

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.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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 reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.

3. Average Number of Employees

Average number of employees, including directors, during the year was 8 (2024: 8)

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Capability Landscapes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	95,858	60,343	14,264	170,465
Disposals	(868 )	(10,050 )	-	(10,918 )

As at 31 March 2025	94,990	50,293	14,264	159,547

Depreciation
As at 1 April 2024	89,898	42,698	13,911	146,507
Provided during the period	1,430	3,883	88	5,401
Disposals	(628 )	(7,942 )	-	(8,570 )

As at 31 March 2025	90,700	38,639	13,999	143,338

Net Book Value
As at 31 March 2025	4,290	11,654	265	16,209

As at 1 April 2024	5,960	17,645	353	23,958

5. Stocks

	2025	2024
	£	£
Stock	14,296	16,177

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	16,252	17,857
Other debtors	3,740	8,122

	19,992	25,979

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	9,007	30,979
Corporation tax	6,798	1,042
Other taxes and social security	2,802	2,823

...CONTINUED

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Capability Landscapes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

VAT	6,205	6,343
Accruals and deferred income	2,356	2,776
Directors' loan accounts	13,273	31,020

	40,441	74,983

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	2,135	3,295

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Other Commitments

A mortgage has been created on 22 September 2011 totalling £4,560 by Brenard Properties Ltd in respect of premises leasing commitments.

At the end of the period the company had minimum lease payments under non-cancellable leases as follows:

	2025	2024
	£	£
Not later than one year	10,925	10,925
Later than one year and not later than five years	5,462	16,387

	16,387	27,312

11. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mrs Jacqueline Haines	4,900	8,935
Mr Mark Frater	5,100	9,300

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