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Registration number: 06796358

Landscape One Design Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 30 April 2025

Landscape One Design Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 8

Landscape One Design Ltd

(Registration number: 06796358)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | - | 212
Current assets |  |  |
Stocks | 6 | 3,100 | 3,000
Debtors | 7 | 48,624 | 42,917
Cash at bank and in hand |  | 2,250 | 987
|  | 53,974 | 46,904
Creditors: Amounts falling due within one year | 8 | (40,058) | (31,319)
Net current assets |  | 13,916 | 15,585
Total assets less current liabilities |  | 13,916 | 15,797
Creditors: Amounts falling due after more than one year | 8 | (13,632) | (16,890)
Provisions for liabilities |  | - | (40)
Net assets/(liabilities) |  | 284 | (1,133)
Capital and reserves |  |  |
Called up share capital | 9 | 20 | 20
Retained earnings |  | 264 | (1,153)
Shareholders' funds/(deficit) |  | 284 | (1,133)

For the financial year ending 30 April 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 23 January 2026

Landscape One Design Ltd

(Registration number: 06796358)
Balance Sheet as at 30 April 2025

Mr N A Anderton Director |  |

Landscape One Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the director on 23 January 2026.

2 | Accounting policies

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.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

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.

Landscape One Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tangible assets

Tangible assets are stated in the balance sheet 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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% straight line
Plant and machinery | 33% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 profit and loss account 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.

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.

Landscape One Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 211 | 704

Landscape One Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 May 2024 | 2,210 | 3,619 | 5,829
At 30 April 2025 | 2,210 | 3,619 | 5,829
Depreciation
At 1 May 2024 | 2,210 | 3,407 | 5,617
Charge for the year | - | 212 | 212
At 30 April 2025 | 2,210 | 3,619 | 5,829
Carrying amount
At 30 April 2025 | - | - | -
At 30 April 2024 | - | 212 | 212

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 3,100 | 3,000

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,354 | -
Other debtors | 47,270 | 42,917
| 48,624 | 42,917

Landscape One Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 3,541 | 3,577
Trade creditors |  | 7,999 | 5,284
Taxation and social security |  | 18,522 | 16,389
Accruals and deferred income |  | 1,275 | 1,225
Other creditors |  | 8,721 | 4,844
|  | 40,058 | 31,319

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 13,632 | 16,890

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 10 | 10 | 10 | 10
A Ordinary shares of £1 each | 8 | 8 | 8 | 8
B Ordinary shares of £1 each | 2 | 2 | 2 | 2
| 20 | 20 | 20 | 20

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 13,632 | 16,890

Landscape One Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 3,541 | 3,577