Silverfin false false 31/08/2025 01/09/2024 31/08/2025 L S Mills 01/08/2017 21 January 2026 The principal activity of the Company during the financial year was landscape garden design. 10893594 2025-08-31 10893594 bus:Director1 2025-08-31 10893594 2024-08-31 10893594 core:CurrentFinancialInstruments 2025-08-31 10893594 core:CurrentFinancialInstruments 2024-08-31 10893594 core:Non-currentFinancialInstruments 2025-08-31 10893594 core:Non-currentFinancialInstruments 2024-08-31 10893594 core:ShareCapital 2025-08-31 10893594 core:ShareCapital 2024-08-31 10893594 core:RetainedEarningsAccumulatedLosses 2025-08-31 10893594 core:RetainedEarningsAccumulatedLosses 2024-08-31 10893594 core:PlantMachinery 2024-08-31 10893594 core:Vehicles 2024-08-31 10893594 core:FurnitureFittings 2024-08-31 10893594 core:PlantMachinery 2025-08-31 10893594 core:Vehicles 2025-08-31 10893594 core:FurnitureFittings 2025-08-31 10893594 bus:OrdinaryShareClass1 2025-08-31 10893594 bus:OrdinaryShareClass2 2025-08-31 10893594 2024-09-01 2025-08-31 10893594 bus:FilletedAccounts 2024-09-01 2025-08-31 10893594 bus:SmallEntities 2024-09-01 2025-08-31 10893594 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 10893594 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10893594 bus:Director1 2024-09-01 2025-08-31 10893594 core:PlantMachinery core:TopRangeValue 2024-09-01 2025-08-31 10893594 core:Vehicles 2024-09-01 2025-08-31 10893594 core:FurnitureFittings 2024-09-01 2025-08-31 10893594 2023-09-01 2024-08-31 10893594 core:PlantMachinery 2024-09-01 2025-08-31 10893594 core:Non-currentFinancialInstruments 2024-09-01 2025-08-31 10893594 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 10893594 bus:OrdinaryShareClass1 2023-09-01 2024-08-31 10893594 bus:OrdinaryShareClass2 2024-09-01 2025-08-31 10893594 bus:OrdinaryShareClass2 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 10893594 (England and Wales)

# THE LANDSCAPE SERVICE 2017 LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

THE LANDSCAPE SERVICE 2017 LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

THE LANDSCAPE SERVICE 2017 LIMITED

## BALANCE SHEET

As at 31 August 2025
THE LANDSCAPE SERVICE 2017 LIMITED

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 10,180 |  | 10,333
|  | 10,180 |  | 10,333
Current assets |  |  |  |
Stocks | 4 | 550 |  | 3,680
Debtors | 5 | 33,575 |  | 36,431
Cash at bank and in hand |  | 60,955 |  | 16,559
|  | 95,080 |  | 56,670
Creditors: amounts falling due within one year | 6 | ( 55,772) |  | ( 38,842)
Net current assets |  | 39,308 |  | 17,828
Total assets less current liabilities |  | 49,488 |  | 28,161
Creditors: amounts falling due after more than one year | 7 | 0 |  | ( 1,236)
Provision for liabilities |  | ( 2,545) |  | ( 2,429)
Net assets |  | 46,943 |  | 24,496
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 46,843 |  | 24,396
Total shareholders' funds |  | 46,943 |  | 24,496

For the financial year ending 31 August 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 financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Landscape Service 2017 Limited (registered number: 10893594) were approved and authorised for issue by the Director on 21 January 2026. They were signed on its behalf by:

L S Mills Director |

THE LANDSCAPE SERVICE 2017 LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
THE LANDSCAPE SERVICE 2017 LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

The Landscape Service 2017 Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 3 years straight line
Vehicles | 15 % reducing balance
Fixtures and fittings | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 3 |  | 3

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 September 2024 | 13,213 |  | 7,813 |  | 6,300 |  | 27,326
Additions | 1,958 |  | 0 |  | 528 |  | 2,486
At 31 August 2025 | 15,171 |  | 7,813 |  | 6,828 |  | 29,812
Accumulated depreciation |  |  |  |  |  |  |
At 01 September 2024 | 12,112 |  | 2,450 |  | 2,431 |  | 16,993
Charge for the financial year | 1,201 |  | 805 |  | 633 |  | 2,639
At 31 August 2025 | 13,313 |  | 3,255 |  | 3,064 |  | 19,632
Net book value |  |  |  |  |  |  |
At 31 August 2025 | 1,858 |  | 4,558 |  | 3,764 |  | 10,180
At 31 August 2024 | 1,101 |  | 5,363 |  | 3,869 |  | 10,333

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Work in progress | 550 |  | 3,680

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 29,216 |  | 28,437
Other debtors | 4,359 |  | 7,994
| 33,575 |  | 36,431

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 105 |  | 1,440
Corporation tax | 16,854 |  | 10,742
Other taxation and social security | 13,613 |  | 12,862
Other creditors | 25,200 |  | 13,798
| 55,772 |  | 38,842

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 1,236

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
50 Ordinary A shares of £ 1.00 each | 50 |  | 50
50 Ordinary B shares of £ 1.00 each | 50 |  | 50
| 100 |  | 100