REGISTERED NUMBER: 09056104 (England and Wales)

Sundial Landscapes (Dorset) Ltd

Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A C Harding

Mrs H L Harding

REGISTERED OFFICE:

60 Coburg Road

Dorchester

Dorset

DT1 2HR

REGISTERED NUMBER:

09056104 (England and Wales)

ACCOUNTANTS:

Read Woodruff

Chartered Accountants

24 Cornwall Road

Dorchester

Dorset

DT1 1RX

FIXED ASSETS

Tangible assets

4

2,322

3,096

CURRENT ASSETS

Stocks

4,300

300

Debtors

5

19,150

19,529

Cash at bank and in hand

1,101

729

24,551

20,558

CREDITORS

Amounts falling due within one year

6

14,560

10,448

NET CURRENT ASSETS

9,991

10,110

TOTAL ASSETS LESS CURRENT LIABILITIES

12,313

13,206

CREDITORS

Amounts falling due after more than one year

7

(11,422

)

(12,280

)

PROVISIONS FOR LIABILITIES

(392

)

(370

)

NET ASSETS

499

556

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

299

356

499

556

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 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:

A C Harding - Director

1.	STATUTORY INFORMATION

Sundial Landscapes (Dorset) Ltd 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.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

3,206

8,500

11,706

DEPRECIATION

At 1 April 2024

2,799

5,811

8,610

Charge for year

102

672

774

At 31 March 2025

2,901

6,483

9,384

NET BOOK VALUE

At 31 March 2025

305

2,017

2,322

At 31 March 2024

407

2,689

3,096

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

19,150

19,529

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,404

3,164

Taxation and social security

10,682

6,845

Other creditors

1,474

439

14,560

10,448

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

11,422

12,280

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

1,804

4,208

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

A C Harding

Balance outstanding at start of year

9,316

9,991

Amounts advanced

9,575

9,316

Amounts repaid

(9,316

)

(9,991

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,575

9,316

Mrs H L Harding

Balance outstanding at start of year

9,316

9,991

Amounts advanced

9,575

9,316

Amounts repaid

(9,316

)

(9,991

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,575

9,316