REGISTERED NUMBER: 06546129 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Landscape Seeding Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R J Gascoyne

REGISTERED OFFICE:

BCL House

2 Pavilion Business Park

Royds Hall Road

LEEDS

LS12 6AJ

REGISTERED NUMBER:

06546129 (England and Wales)

ACCOUNTANTS:

SMH BCL Accountants Ltd

2, Pavilion Business Park

Royds Hall Road

Lower Wortley

Leeds

LS12 6AJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

36,874

24,912

36,874

24,912

CURRENT ASSETS

Debtors

6

21,149

40,301

Cash at bank

67,233

62,859

88,382

103,160

CREDITORS

Amounts falling due within one year

7

91,013

106,228

NET CURRENT LIABILITIES

(2,631

)

(3,068

)

TOTAL ASSETS LESS CURRENT LIABILITIES

34,243

21,844

PROVISIONS FOR LIABILITIES

7,006

1,634

NET ASSETS

27,237

20,210

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

27,137

20,110

27,237

20,210

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 December 2025 and were signed by:

Mr. R J Gascoyne - Director

1.	STATUTORY INFORMATION

Landscape Seeding Services 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 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year 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 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.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

100,000

AMORTISATION

At 1 April 2024

and 31 March 2025

100,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

28,428

45,172

3,851

77,451

Additions

11,760

21,000

-

32,760

Disposals

(35,011

)

-

-

(35,011

)

At 31 March 2025

5,177

66,172

3,851

75,200

DEPRECIATION

At 1 April 2024

26,599

22,089

3,851

52,539

Charge for year

2,929

10,146

-

13,075

Eliminated on disposal

(27,288

)

-

-

(27,288

)

At 31 March 2025

2,240

32,235

3,851

38,326

NET BOOK VALUE

At 31 March 2025

2,937

33,937

-

36,874

At 31 March 2024

1,829

23,083

-

24,912

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

17,554

33,279

Other debtors

3,595

7,022

21,149

40,301

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

319

226

Taxation and social security

4,592

4,777

Other creditors

86,102

101,225

91,013

106,228

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr. R J Gascoyne.

The ultimate controlling party is Mr. R J Gascoyne.