REGISTERED NUMBER: 05213718 (England and Wales)

LIZARD LANDSCAPE DESIGN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2024 TO 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C A Bland

J Jackson

N V Kitch

J J C Seddon

J D O Stevenson

K Benson

SECRETARY:

J Jackson

REGISTERED OFFICE:

7 The Ropewalk

Nottingham

NG1 5DU

REGISTERED NUMBER:

05213718 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

11,949

241,236

Investment property

5

-

360,000

11,949

601,236

CURRENT ASSETS

Debtors

6

1,005,040

327,951

Cash at bank and in hand

116,916

574,550

1,121,956

902,501

CREDITORS

Amounts falling due within one year

7

226,069

310,606

NET CURRENT ASSETS

895,887

591,895

TOTAL ASSETS LESS CURRENT LIABILITIES

907,836

1,193,131

CREDITORS

Amounts falling due after more than one year

8

-

(134,561

)

PROVISIONS FOR LIABILITIES

(2,987

)

(15,382

)

NET ASSETS

904,849

1,043,188

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

904,848

1,043,187

SHAREHOLDERS' FUNDS

904,849

1,043,188

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

J D O Stevenson - Director

1.	STATUTORY INFORMATION

Lizard Landscape Design Limited 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents services provided during the year, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 28 (2023 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

221,504

8,869

3,552

49,163

283,088

Additions

-

-

-

1,174

1,174

Disposals

(221,504

)

(8,580

)

-

(10,838

)

(240,922

)

At 31 March 2025

-

289

3,552

39,499

43,340

DEPRECIATION

At 1 January 2024

-

7,318

1,456

33,078

41,852

Charge for period

-

4

622

6,556

7,182

Eliminated on disposal

-

(7,048

)

-

(10,595

)

(17,643

)

At 31 March 2025

-

274

2,078

29,039

31,391

NET BOOK VALUE

At 31 March 2025

-

15

1,474

10,460

11,949

At 31 December 2023

221,504

1,551

2,096

16,085

241,236

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

360,000

Disposals

(360,000

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 December 2023

360,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade debtors

253,480

311,662

Amounts owed by group undertakings

738,200

-

Other debtors

13,360

16,289

1,005,040

327,951

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Bank loans and overdrafts

-

28,538

Trade creditors

31,063

23,536

Taxation and social security

123,551

220,134

Other creditors

71,455

38,398

226,069

310,606

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2023

£

£

Bank loans

-

134,561

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2023

value:

£

£

1

Ordinary

1

1

1

10.	RELATED PARTY DISCLOSURES

During the period, the properties previously held by Lizard Landscape Design Limited were transferred to a company called Arlington Bailey Properties Limited at the value of £450,000 during the sale of the company to STAT Holdings Limited.

Arlington Bailey Properties Limited is controlled by Joe Jackson whom is a director in Lizard Landscape Design Limited and the previous controlling party of Lizard Landscape Design Limited prior to the sale of the company to STAT Holdings Limited.

11.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of STAT Holdings Limited registered in England and Wales. The registered office address is 7 The Ropewalk, Nottingham, Nottinghamshire, NG1 5DU.

The directors, apart from J Jackson and N V Kitch, are the company's controlling related parties by virtue of their shareholdings in the parent company, STAT Holdings Limited.