Registration number: 08964726

David Crowder Landscapes Limited

(Registration number: 08964726)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	118,598	131,603
Current assets
Debtors	5	167,811	268,194
Cash at bank and in hand		24,365	14,023
		192,176	282,217
Creditors: Amounts falling due within one year	6	(83,742)	(149,287)
Net current assets		108,434	132,930
Total assets less current liabilities		227,032	264,533
Creditors: Amounts falling due after more than one year	6	(2,916)	(7,917)
Provisions for liabilities		(11,965)	(11,469)
Net assets		212,151	245,147
Capital and reserves
Called up share capital		1	1
Profit and loss account		212,150	245,146
Shareholders' funds		212,151	245,147

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 22 December 2025
 

......................................... Mr D J Crowder Director

David Crowder Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Knoll House, Knoll Road, Camberley, Surrey, GU15 3SY, United Kingdom.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

David Crowder Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	Not depreciated
Fixtures and fittings	25% reducing balance
Plant and machinery	25% reducing balance
Motor vehicles	25% reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

David Crowder Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 4).

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	70,735	8,682	14,655	102,481	196,553
Additions	-	727	1,772	-	2,499
At 31 March 2025	70,735	9,409	16,427	102,481	199,052
Depreciation
At 1 April 2024	-	5,422	10,798	48,730	64,950
Charge for the year	-	909	1,157	13,438	15,504
At 31 March 2025	-	6,331	11,955	62,168	80,454
Carrying amount
At 31 March 2025	70,735	3,078	4,472	40,313	118,598
At 31 March 2024	70,735	3,260	3,857	53,751	131,603

Included within the net book value of land and buildings above is £70,735 (2024 - £70,735) in respect of freehold land and buildings.
 

David Crowder Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Debtors

	2025 £	2024 £
Trade debtors	147,230	236,080
Other debtors	11,064	27,360
Prepayments	9,517	4,754
	167,811	268,194

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Bank loans and overdrafts	7	5,001	5,000
Trade creditors		32,893	17,181
Taxation and social security		18,042	93,109
Accruals and deferred income		7,775	7,385
Other creditors		20,031	26,612
		83,742	149,287

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Loans and borrowings	7	2,916	7,917

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,916	7,917

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	5,001	5,000

David Crowder Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8	Related party transactions

During the year, the following amounts were advanced to the director. Interest was charged on the overdrawn amount at the beneficial loan interest rate of 2.25% (2024: 2.25%) resulting in an interest charge of £nil (2024: £50). The amount advanced is unsecured and repayable on demand.

Transactions with the director

2025	At 1 April 2024 £	Repayments by director £	At 31 March 2025 £
Mr D J Crowder
Amounts advanced	13,521	(13,521)	-

2024	At 1 April 2023 £	Repayments by director £	At 31 March 2024 £
Mr D J Crowder
Amounts advanced	29,610	(16,089)	13,521