Deanscapes Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Deanscapes Limited

Company Information

Director

H B Hutchinson

Registered Office

11 Harrison Way Lydney GL15 5BN

Registered Number

15924586

Accountants

Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Deanscapes Limited

(Registration number: 15924586)
Balance Sheet as at 31 August 2025

	Note	2025 £
Fixed assets
Tangible assets	4	12,897
Current assets
Debtors	5	2,944
Cash at bank and in hand		3,057
		6,001
Creditors: Amounts falling due within one year	6	(15,396)
Net current liabilities		(9,395)
Total assets less current liabilities		3,502
Provisions for liabilities		(1,027)
Net assets		2,475
Capital and reserves
Called up share capital		100
Retained earnings		2,375
Shareholders' funds		2,475

Deanscapes Limited

(Registration number: 15924586)
Balance Sheet as at 31 August 2025

For the financial period 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 accounts for the period 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 April 2026
 

......................................... H B Hutchinson Director

Deanscapes Limited

Notes to the Unaudited Financial Statements for the Period from 29 August 2024 to 31 August 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:
11 Harrison Way
Lydney
GL15 5BN

These financial statements were authorised for issue by the director on 17 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Deanscapes Limited

Notes to the Unaudited Financial Statements for the Period from 29 August 2024 to 31 August 2025

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 balance sheet 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 provided at the following annual rates in order to write off each asset over its estimated useful life:

Asset class	Depreciation method and rate
Plant and machinery	25% straight line
Motor vehicles	25% reducing balance

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Deanscapes Limited

Notes to the Unaudited Financial Statements for the Period from 29 August 2024 to 31 August 2025

Hire purchase and leasing commitments

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the Company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

Deanscapes Limited

Notes to the Unaudited Financial Statements for the Period from 29 August 2024 to 31 August 2025

4	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
Additions	10,772	4,000	14,772
At 31 August 2025	10,772	4,000	14,772
Depreciation
Charge for the period	875	1,000	1,875
At 31 August 2025	875	1,000	1,875
Carrying amount
At 31 August 2025	9,897	3,000	12,897

5

Debtors

	2025 £
Trade debtors	2,920
Prepayments and accrued income	24
	2,944

6

Creditors

Due within one year	Note	2025 £
Amounts owed to related parties	7	12,992
Accruals and deferred income		2,404
		15,396

 

Deanscapes Limited

Notes to the Unaudited Financial Statements for the Period from 29 August 2024 to 31 August 2025

7	Related party transactions

Loans from related parties

2025	Key management £	Total £
Advanced	28,516	28,516
Repaid	(15,524)	(15,524)
At end of period	12,992	12,992

Terms of loans from related parties

Loans from key management are interest free and repayable on demand.