Green Life Landscapes Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11842548

Green Life Landscapes Ltd

Filleted Unaudited Financial Statements

31 March 2025

Green Life Landscapes Ltd

Officers and Professional Advisers

Director	J Rawlings

Registered office	3A The Wenta Business Centre
	Colne Way
	Watford
	Herts
	WD24 7ND

Accountants	Warners
	Chartered Accountants
	3a The Wenta Business Centre
	Colne Way
	Watford
	WD24 7ND

Green Life Landscapes Ltd

Balance Sheet

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	5,248	7,299

Current assets

Debtors	6	1,149	1,072
Cash at bank and in hand		53,804	76,194
		--------	--------
		54,953	77,266

Creditors: amounts falling due within one year	7	10,295	16,246
		--------	--------
Net current assets		44,658	61,020
		--------	--------
Total assets less current liabilities		49,906	68,319

Provisions	997	1,386
	--------	--------
Net assets	48,909	66,933
	--------	--------

Capital and reserves

Called up share capital	10	10
Profit and loss account	48,899	66,923
	--------	--------
Shareholders funds	48,909	66,933
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 7 December 2025 , and are signed on behalf of the board by:

JAMES RAWLINGS _______________ Director

Company registration number: 11842548

Green Life Landscapes Ltd

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3A The Wenta Business Centre, Colne Way, Watford, Herts, WD24 7ND.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents the amount earned for work carried out during the year. It is measured at the fair value of the receivables for goods supplied and services rendered, stated net of discounts and of Value Added Tax, and takes account of the stage of completion of the work.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computers	-	30% straight line
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 2 ).

5. Tangible assets

	Computer equipment	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024 and 31 March 2025	2,463	10,373	8,371	21,207
	-------	--------	-------	--------
Depreciation
At 1 April 2024	1,563	7,843	4,502	13,908
Charge for the year	451	633	967	2,051
	-------	--------	-------	--------
At 31 March 2025	2,014	8,476	5,469	15,959
	-------	--------	-------	--------
Carrying amount
At 31 March 2025	449	1,897	2,902	5,248
	-------	--------	-------	--------
At 31 March 2024	900	2,530	3,869	7,299
	-------	--------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	1,149	1,072
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	135
Accruals and deferred income	3,036	2,644
Corporation tax	3,138	5,588
Social security and other taxes	2,027	3,566
Director loan accounts	2,094	3,266
Other creditors	–	1,047
	--------	--------
	10,295	16,246
	--------	--------

8. Transactions with directors

During the year, dividends of £29,000 (2024: £32,000) were paid to the director.