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Company Registration No. 8792915 (England and Wales)
Watts Hard Landscaping Ltd Unaudited accounts for the year ended 31 March 2025
Watts Hard Landscaping Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Watts Hard Landscaping Ltd Company Information for the year ended 31 March 2025
Director
Daniel Watts
Company Number
8792915 (England and Wales)
Registered Office
24 Longfield Close North Waltham Basingstoke Hampshire RG25 2EL
Accountants
Black & White Chartered Certified Accountants The Well House 4 Herriard Park Basingstoke Hampshire RG25 2PL
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Watts Hard Landscaping Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
23,971 
34,383 
Current assets
Debtors
5
4,142 
69,116 
Cash at bank and in hand
16,678 
17,182 
20,820 
86,298 
Creditors: amounts falling due within one year
6
(8,076)
(70,092)
Net current assets
12,744 
16,206 
Total assets less current liabilities
36,715 
50,589 
Creditors: amounts falling due after more than one year
7
(52,870)
(41,651)
Net (liabilities)/assets
(16,155)
8,938 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(16,156)
8,937 
Shareholders' funds
(16,155)
8,938 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 December 2025 and were signed on its behalf by
Daniel Watts Director Company Registration No. 8792915
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Watts Hard Landscaping Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Watts Hard Landscaping Ltd is a private company, limited by shares, registered in England and Wales, registration number 8792915. The registered office is 24 Longfield Close, North Waltham, Basingstoke, Hampshire, RG25 2EL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Motor vehicles
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
26,288 
61,000 
474 
87,762 
Additions
8,000 
1,300 
- 
9,300 
Disposals
(12,350)
- 
- 
(12,350)
At 31 March 2025
21,938 
62,300 
474 
84,712 
Depreciation
At 1 April 2024
18,967 
34,317 
95 
53,379 
Charge for the year
6,858 
6,996 
95 
13,949 
On disposals
(6,587)
- 
- 
(6,587)
At 31 March 2025
19,238 
41,313 
190 
60,741 
Net book value
At 31 March 2025
2,700 
20,987 
284 
23,971 
At 31 March 2024
7,321 
26,683 
379 
34,383 
- 5 -
Watts Hard Landscaping Ltd Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,947 
66,921 
Other debtors
2,195 
2,195 
4,142 
69,116 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,648 
10,648 
VAT
7,611 
16,342 
Obligations under finance leases and hire purchase contracts
- 
11,290 
Taxes and social security
10,720 
24,264 
Other creditors
(364)
- 
Loans from directors
(21,178)
6,940 
Accruals
639 
608 
8,076 
70,092 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
13,585 
15,370 
Obligations under finance leases and hire purchase contracts
39,285 
26,281 
52,870 
41,651 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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