REGISTERED NUMBER: 05389355 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Barnes Walker Landscapes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Walker

C H Williams Barnes

M Buckenham

SECRETARY:

Ms J Quinn

REGISTERED OFFICE:

145a Ashley Road

Hale

Altrincham

Cheshire

WA14 2UW

REGISTERED NUMBER:

05389355 (England and Wales)

ACCOUNTANTS:

Beauchamp Charles Chartered Accountants

145a Ashley Road

Hale

Altrincham

Cheshire

WA14 2UW

FIXED ASSETS

Tangible assets

4

72,722

97,103

CURRENT ASSETS

Debtors

5

408,401

411,312

Cash at bank

128,725

21,772

537,126

433,084

CREDITORS

Amounts falling due within one year

6

353,560

264,360

NET CURRENT ASSETS

183,566

168,724

TOTAL ASSETS LESS CURRENT LIABILITIES

256,288

265,827

CREDITORS

Amounts falling due after more than one year

7

(10,336

)

(21,347

)

PROVISIONS FOR LIABILITIES

(18,181

)

(24,276

)

NET ASSETS

227,771

220,204

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

226,771

219,204

SHAREHOLDERS' FUNDS

227,771

220,204

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

C H Williams Barnes - Director

M Buckenham - Director

1.	STATUTORY INFORMATION

Barnes Walker Landscapes 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Work in progress

Work in progress comprises direct materials, labour costs, site overheads and associated professional charges and other attributable overheads incurred, net of amounts transferred to the profit and loss account, in respect of work carried out to date, less foreseeable losses and applicable payments on account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

180,992

1,576

182,568

DEPRECIATION

At 1 June 2024

85,205

260

85,465

Charge for year

23,947

434

24,381

At 31 May 2025

109,152

694

109,846

NET BOOK VALUE

At 31 May 2025

71,840

882

72,722

At 31 May 2024

95,787

1,316

97,103

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 June 2024

and 31 May 2025

107,152

DEPRECIATION

At 1 June 2024

34,811

Charge for year

5,443

At 31 May 2025

40,254

NET BOOK VALUE

At 31 May 2025

66,898

At 31 May 2024

72,341

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

389,288

369,366

Other debtors

19,113

41,946

408,401

411,312

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts

11,011

9,667

Trade creditors

42,426

64,818

Taxation and social security

98,070

22,764

Other creditors

202,053

167,111

353,560

264,360

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts

10,336

21,347

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25

31.5.24

£

£

C H Williams Barnes

Balance outstanding at start of year

26,990

26,990

Amounts repaid

(26,990

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

26,990