REGISTERED NUMBER: 08930091 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Castle Landscapes Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L D A Castle

REGISTERED OFFICE:

37, Forge Close

Holmer Green

Bucks.

HP15 6PY

REGISTERED NUMBER:

08930091 (England and Wales)

ACCOUNTANTS:

Lawson & Co.

18, The Lagger

Chalfont St. Giles

Bucks.

HP8 4DG

FIXED ASSETS

Tangible assets

4

41,066

13,566

CURRENT ASSETS

Stocks

31,000

21,150

Debtors

5

360,233

266,507

Cash at bank

82,492

27,064

473,725

314,721

CREDITORS

Amounts falling due within one year

6

572,998

423,822

NET CURRENT LIABILITIES

(99,273

)

(109,101

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(58,207

)

(95,535

)

CREDITORS

Amounts falling due after more than one year

7

(30,378

)

(9,640

)

PROVISIONS FOR LIABILITIES

8

(9,445

)

(2,577

)

NET LIABILITIES

(98,030

)

(107,752

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

(98,130

)

(107,852

)

SHAREHOLDERS' FUNDS

(98,030

)

(107,752

)

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 19 December 2025 and were signed by:

L D A Castle - Director

1.	STATUTORY INFORMATION

Castle Landscapes 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.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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

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.

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

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.

Going concern

The accounts have been prepared on a going concern basis as in the opinion of the director, the company will have adequate resources to continue trading and to meet its liabilities as they fall due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

48,347

Additions

35,437

At 31 March 2025

83,784

DEPRECIATION

At 1 April 2024

34,781

Charge for year

7,937

At 31 March 2025

42,718

NET BOOK VALUE

At 31 March 2025

41,066

At 31 March 2024

13,566

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

423

Other debtors

360,233

266,084

360,233

266,507

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,140

10,140

Trade creditors

131,264

115,973

Taxation and social security

325,409

286,780

Other creditors

106,185

10,929

572,998

423,822

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

4,665

9,640

Hire purchase contracts

25,713

-

30,378

9,640

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

9,445

2,577

Deferred

tax

£

Balance at 1 April 2024

2,577

Accelerated capital allowances

6,868

Balance at 31 March 2025

9,445

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 April 2024

(107,852

)

Profit for the year

9,722

At 31 March 2025

(98,130

)

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

£

L D A Castle

Balance outstanding at start of year

225,062

194,574

Amounts advanced

54,723

30,488

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

279,785

225,062

12.	RELATED PARTY DISCLOSURES

The company is controlled by shareholders Mr & Mrs. L Castle.