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Company Registration No. 04525349 (England and Wales)
P. Westman Landscapes Limited Unaudited accounts for the year ended 31 March 2026
P. Westman Landscapes Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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P. Westman Landscapes Limited Company Information for the year ended 31 March 2026
Director
PHILIP WESTMAN
Company Number
04525349 (England and Wales)
Registered Office
43 Roselea Avenue Welton Lincoln Lincolnshire LN2 3RT England
Accountants
CST ACCOUNTANCY SERVICES LTD 55 FURNACE CLOSE NORTH HYKEHAM LINCOLN LN6 9ZR
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P. Westman Landscapes Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
13,856
1,497
Current assets
Debtors
5
386
258
Cash at bank and in hand
842
2,895
1,228
3,153
Creditors: amounts falling due within one year
6
(21,287)
(3,815)
Net current liabilities
(20,059)
(662)
Total assets less current liabilities
(6,203)
835
Creditors: amounts falling due after more than one year
7
-
(190)
Provisions for liabilities
Deferred tax
-
(285)
Net (liabilities)/assets
(6,203)
360
Capital and reserves
Share premium
1
1
Profit and loss account
(6,204)
359
Shareholders' funds
(6,203)
360
For the year ending 31 March 2026 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 19 April 2026 and were signed on its behalf by
PHILIP WESTMAN Director Company Registration No. 04525349
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P. Westman Landscapes Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
P. Westman Landscapes Limited is a private company, limited by shares, registered in England and Wales, registration number 04525349. The registered office is 43 Roselea Avenue, Welton, Lincoln, Lincolnshire, LN2 3RT, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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
15% reducing balance
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
13,151
7,394
20,545
Additions
-
15,594
15,594
Disposals
-
(7,394)
(7,394)
At 31 March 2026
13,151
15,594
28,745
Depreciation
At 1 April 2025
11,665
7,383
19,048
Charge for the year
223
3,012
3,235
On disposals
-
(7,394)
(7,394)
At 31 March 2026
11,888
3,001
14,889
Net book value
At 31 March 2026
1,263
12,593
13,856
At 31 March 2025
1,486
11
1,497
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P. Westman Landscapes Limited Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
386
258
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
631
1,221
Loans from directors
20,656
2,594
21,287
3,815
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Taxes and social security
-
190
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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