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Registration number: 04782100

David Stead Landscapes Limited Unaudited Financial Statements for the Year Ended 30 June 2025
Brebners Chartered Accountants 1 Suffolk Way Sevenoaks Kent TN13 1YL

David Stead Landscapes Limited

Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 61,894 | 46,903
Current assets |  |  |
Debtors | 5 | 7,515 | 33,676
Cash at bank and in hand |  | 33,864 | 42,755
|  | 41,379 | 76,431
Creditors: Amounts falling due within one year | 6 | (45,232) | (67,036)
Net current (liabilities)/assets |  | (3,853) | 9,395
Total assets less current liabilities |  | 58,041 | 56,298
Creditors: Amounts falling due after more than one year | 6 | (16,907) | (1,751)
Provisions for liabilities |  | (15,497) | (11,726)
Net assets |  | 25,637 | 42,821
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 25,636 | 42,820
Shareholders' funds |  | 25,637 | 42,821

David Stead Landscapes Limited

Statement of Financial Position as at 30 June 2025

For the financial year ending 30 June 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’.

The director of David Stead Landscapes Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 16 March 2026

.........................................

Mr D N J Stead

Director

Company registration number: 04782100

David Stead Landscapes Limited

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

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Suffolk Way
Sevenoaks
Kent
TN13 1YL

The principal activity of the company is that of landscape gardening.

2 | Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Going concern

The directors intend to cease to trade subsequent to 30 June 2025 and therefore have adopted a policy when to prepare preparing the financial statements other than on the on a basis other than going concern basis.
Consequently, all assets are stated at their recoverable amounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns and discounts.
The company recognises turnover based upon the stage of completion of contracted work and upon finalisation of small works.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

David Stead Landscapes Limited

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

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge 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.

Tangible assets

Tangible assets are stated in the statement of financial position 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 over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | over 5 years straight line
Motor vehicles | over 4 years straight line
Office equipment | over 3 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

David Stead Landscapes Limited

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

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 income statement 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.

Hire purchase

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at cost. The asset is then depreciated over its useful life. Future payments are apportioned between finance costs in the income statement and reduction of the liability so as to achieve a constant periodic rate of interest on the
remaining balance of the liability using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3 | Staff numbers

The average number of persons employed by the company during the year was 4 (2024 - 5).

David Stead Landscapes Limited

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

4 | Tangible assets

| Office equipment £ | Motor vehicles £ | Plant & machinery £ | Total £
Cost or valuation
At 1 July 2024 | 3,367 | 41,665 | 22,415 | 67,447
Additions | - | 36,389 | 897 | 37,286
Disposals | (2,688) | - | (2,707) | (5,395)
At 30 June 2025 | 679 | 78,054 | 20,605 | 99,338
Depreciation
At 1 July 2024 | 3,055 | 10,902 | 6,587 | 20,544
Charge for the year | 238 | 17,997 | 4,060 | 22,295
Eliminated on disposal | (2,688) | - | (2,707) | (5,395)
At 30 June 2025 | 605 | 28,899 | 7,940 | 37,444
Carrying amount
At 30 June 2025 | 74 | 49,155 | 12,665 | 61,894
At 30 June 2024 | 312 | 30,763 | 15,828 | 46,903

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 2,960 | 99
Other debtors | 4,555 | 33,577
| 7,515 | 33,676

6 | Creditors

| Note | 2025 £ | 2024 £
Loans and borrowings | 7 | 8,221 | 8,501
Trade creditors |  | 5,688 | 13,493
Taxation and social security |  | 17,713 | 35,733
Other creditors |  | 13,610 | 9,309
|  | 45,232 | 67,036

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Loans and borrowings | 7 | 16,907 | 1,751

David Stead Landscapes Limited

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

7 | Loans and borrowings

| 2025 £ | 2024 £
Current loans and borrowings
Hire purchase agreements | 8,221 | 8,501

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase agreements | 16,907 | 1,751

Obligations under hire purchase agreements are secured on the assets involved.

8 | Director's advances, credits and guarantees

At 30 June 2025 an amount of £Nil (2024: £4,845) was due from the director. During the year, there were advances of £65,809 and repayments of £70,727. Interest of £73 (2024: £263) has been charged at 2.25% and 3.75% per annum. There are no agreed terms in place.