Company Registration No. 07328674 (England and Wales)
CE LANDSCAPE DESIGN LIMITED
Unaudited accounts
for the year ended 31 March 2025
CE LANDSCAPE DESIGN LIMITED
Unaudited accounts
Contents
CE LANDSCAPE DESIGN LIMITED
Company Information
for the year ended 31 March 2025
Company Number
07328674 (England and Wales)
Registered Office
318 GARSTANG ROAD
FULWOOD
PRESTON
LANCASHIRE
PR2 9RY
Accountants
Xoba Limited
26 Landsmoor Drive
Longton
Preston
Lancashire
PR4 5PE
CE LANDSCAPE DESIGN LIMITED
Statement of financial position
as at 31 March 2025
Tangible assets
27,175
32,508
Cash at bank and in hand
3,253
5,761
Creditors: amounts falling due within one year
(82,743)
(94,374)
Net current liabilities
(74,837)
(87,712)
Total assets less current liabilities
(47,662)
(55,204)
Creditors: amounts falling due after more than one year
(24,847)
(29,434)
Net liabilities
(72,509)
(84,638)
Called up share capital
100
100
Profit and loss account
(72,609)
(84,738)
Shareholders' funds
(72,509)
(84,638)
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 31 December 2025 and were signed on its behalf by
Mr M Hemstock
Director
Company Registration No. 07328674
CE LANDSCAPE DESIGN LIMITED
Notes to the Accounts
for the year ended 31 March 2025
CE LANDSCAPE DESIGN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07328674. The registered office is 318 GARSTANG ROAD, FULWOOD, PRESTON, LANCASHIRE, PR2 9RY.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
20% on reducing balance
Motor vehicles
20% on reducing balance
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
CE LANDSCAPE DESIGN LIMITED
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2024
9,005
49,403
58,408
At 31 March 2025
10,367
49,403
59,770
At 1 April 2024
4,369
21,531
25,900
Charge for the year
1,121
5,574
6,695
At 31 March 2025
5,490
27,105
32,595
At 31 March 2025
4,877
22,298
27,175
At 31 March 2024
4,636
27,872
32,508
Amounts falling due within one year
Accrued income and prepayments
-
268
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
4,588
4,588
Taxes and social security
(43)
503
Loans from directors
75,207
88,283
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
24,847
29,434
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).