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Registered Number: 13154777
England and Wales
Unaudited Financial Statements
for the year ended 31 January 2025
for
L&E GARDEN & LANDSCAPES LTD

L&E GARDEN & LANDSCAPES LTD ###### Statement of Financial Position As at 31 January 2025
|  | £ | 2025 £ |  | £ | 2024 £
--- | --- | --- | --- | --- | --- | ---
Fixed assets |  |  | 3,064 |  |  | 14,472
Current assets |  | 8,062 |  |  | 5,552 |
Creditors: amount falling due within one year |  | (572) |  |  | (533) |
Net current assets/(liabilities) |  |  | 7,490 |  |  | 5,019
Total assets less current liabilities |  |  | 10,554 |  |  | 19,491
Creditors: amount falling due after more than one year |  |  | (3,756) |  |  | (6,256)
Net assets/(liabilities) |  |  | 6,798 |  |  | 13,235
Capital and reserves |  |  | 6,798 |  |  | 13,235
For the year ended 31 January 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 of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime. Signed on behalf of the board of directors:
--------------------------------------------- Alasdair Benjamin James Stewart Director |  |
Date approved: 01 April 2026 1

L&E GARDEN & LANDSCAPES LTD ###### Notes to the Accounts For the year ended 31 Jan 2025
Statutory Information L&E Garden & Landscapes Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 13154777, registration address Larkspur House, Reigate Road, Hookwood, Surrey, RH6 0HU, United Kingdom. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016). Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Going Concern The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 10% Straight Line
Motor Vehicles | 10% Reducing Balance
Computer Equipment | 10% Straight Line
Office Equipment | 10% Straight Line
2. | Tangible fixed assets
Cost or Valuation |  | Fixtures and Fittings |  | Motor Vehicles |  | Computer Equipment |  | Office Equipment |  | Total
|  | £ |  | £ |  | £ |  | £ |  | £
At 01 February 2024 |  | 208 |  | 19,000 |  | 314 |  | 210 |  | 19,732
Additions |  | - |  | - |  | - |  | - |  | -
Disposals |  | - |  | (11,055) |  | - |  | - |  | (11,055)
At 31 January 2025 |  | 208 |  | 7,945 |  | 314 |  | 210 |  | 8,677
Depreciation
At 01 February 2024 |  | 40 |  | 5,149 |  | 31 |  | 40 |  | 5,260
Charge for year |  | 20 |  | 280 |  | 32 |  | 21 |  | 353
At 31 January 2025 |  | 60 |  | 5,429 |  | 63 |  | 61 |  | 5,613
Net book values
Closing balance as at 31 January 2025 |  | 148 |  | 2,516 |  | 251 |  | 149 |  | 3,064
Opening balance as at 01 February 2024 |  | 168 |  | 13,851 |  | 283 |  | 170 |  | 14,472
3. | Average number of employees Average number of employees during the year were 2 (2024: 2).
2