Arbscapes Contractors Ltd iXBRL

Company Registration Number: 15021436

Arbscapes Contractors Ltd

Unaudited Financial Statements

for the financial year ended 31 July 2025

Arbscapes Contractors Ltd

Company Registration Number: 15021436

STATEMENT OF FINANCIAL POSITION

as at 31 July 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Property, plant and equipment

13,419

6,625

─────────

Current Assets

Receivables

49,575

29,135

Cash and cash equivalents

27,262

10,585

─────────

76,837

39,720

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Payables: amounts falling due within one year

(31,031)

(18,218)

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Net Current Assets

45,806

21,502

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Total Assets less Current Liabilities

59,225

28,127

Payables:

amounts falling due after more than one year

(7,541)

Provisions for liabilities

(2,818)

(1,259)

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Net Assets

48,866

26,868

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Capital and Reserves

Called up share capital

Retained earnings

48,856

26,858

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Equity attributable to owners of the company

48,866

26,868

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The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 27 April 2026



________________________________
Mr Tom Chapman
Director

Arbscapes Contractors Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

General Information

Arbscapes Contractors Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 15021436. The registered office of the company is Camber Howland Road, Marden, Tonbridge, Kent, TN12 9ET which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable in respect of landscaping services.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

25% Reducing balance

Fixtures, fittings and equipment

25% Reducing balance

Motor vehicles

20% Reducing balance

Computer equipment

25% Reducing balance

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Employees

The average monthly number of employees, including director, during the financial year was 2, (2024 - 2).

2025

2024

Number

Number

Average number of persons employed

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4.	Property, plant and equipment
		Plant and	Fixtures,	Motor	Computer	Total
		machinery	fittings and	vehicles	equipment
			equipment
		£	£	£	£	£
	Cost
	At 1 August 2024	300	-	8,000	-	8,300
	Additions	400	950	21,825	931	24,106
	Disposals	-	-	(15,400)	-	(15,400)
		─────────	─────────	─────────	─────────	─────────
	At 31 July 2025	700	950	14,425	931	17,006
		─────────	─────────	─────────	─────────	─────────
	Depreciation
	At 1 August 2024	75	-	1,600	-	1,675
	Charge for the financial year	156	238	2,885	233	3,512
	On disposals	-	-	(1,600)	-	(1,600)
		─────────	─────────	─────────	─────────	─────────
	At 31 July 2025	231	238	2,885	233	3,587
		─────────	─────────	─────────	─────────	─────────
	Net book value
	At 31 July 2025	469	712	11,540	698	13,419
		═════════	═════════	═════════	═════════	═════════
	At 31 July 2024	225	-	6,400	-	6,625
		═════════	═════════	═════════	═════════	═════════


5.	Receivables	2025	2024
		£	£

	Trade receivables	37,872	24,210
	Other debtors	11,114	4,925
	Prepayments and accrued income	589	-
		─────────	─────────
		49,575	29,135
		═════════	═════════


6.	Payables	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	4,275	-
	Trade payables	-	294
	Taxation	25,793	15,136
	Other creditors	13	1,838
	Accruals	950	950
		─────────	─────────
		31,031	18,218
		═════════	═════════


7.	Payables	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	7,541	-
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 6)	4,275	-
	Repayable between two and five years	7,541	-
		─────────	─────────
		11,816	-
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2025

2024

At financial year start

1,259

1,259

Charged to profit and loss

1,559

1,559

1,259

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At financial year end

2,818

1,259

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