REGISTERED NUMBER: 11498417 (England and Wales)

West Hill Garden & Landscaping Services

Ltd

Unaudited Financial Statements for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Major

A N Bateman

REGISTERED OFFICE:

Unit 7

Lodge Hill Industrial Estate Station Rd

Westbury Sub Mendip

Wells

Somerset

BA5 1EY

REGISTERED NUMBER:

11498417 (England and Wales)

ACCOUNTANTS:

Webb & Co Ltd

Accountants and Business Advisers

One New Street

Wells

Somerset

BA5 2LA

FIXED ASSETS

Tangible assets

4

98,875

118,150

CURRENT ASSETS

Stocks

1,800

1,800

Debtors

5

72,335

28,210

Cash at bank

16,256

21,316

90,391

51,326

CREDITORS

Amounts falling due within one year

6

104,292

63,899

NET CURRENT LIABILITIES

(13,901

)

(12,573

)

TOTAL ASSETS LESS CURRENT LIABILITIES

84,974

105,577

CREDITORS

Amounts falling due after more than one year

7

(13,850

)

(24,025

)

PROVISIONS FOR LIABILITIES

(24,719

)

(22,448

)

NET ASSETS

46,405

59,104

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

46,305

59,004

SHAREHOLDERS' FUNDS

46,405

59,104

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

D Major - Director

1.	STATUTORY INFORMATION

West Hill Garden & Landscaping Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from garden and landscaping services are recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

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

-

10% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on cost

Computer

-

straight line over 3 years

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 Account, 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.

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 year was 17 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Computer

Totals

£

£

£

£

£

COST

At 1 September 2024

118,906

11,801

91,652

8,258

230,617

Additions

6,259

413

-

5,953

12,625

At 31 August 2025

125,165

12,214

91,652

14,211

243,242

DEPRECIATION

At 1 September 2024

55,857

10,730

40,047

5,833

112,467

Charge for year

12,517

549

15,502

3,332

31,900

At 31 August 2025

68,374

11,279

55,549

9,165

144,367

NET BOOK VALUE

At 31 August 2025

56,791

935

36,103

5,046

98,875

At 31 August 2024

63,049

1,071

51,605

2,425

118,150

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

66,800

25,541

Other debtors

5,535

2,669

72,335

28,210

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,088

3,200

Hire purchase contracts

7,240

9,386

Trade creditors

16,506

6,567

Taxation and social security

52,254

35,277

Other creditors

25,204

9,469

104,292

63,899

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

2,933

Hire purchase contracts

13,850

21,092

13,850

24,025

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

21,090

30,478

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

60

Ordinary

£1

60

60

40

Ordinary A

£1

40

40

100

100