REGISTERED NUMBER: 08620198 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Hawthorn Landscaping and Groundwork

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R Young

REGISTERED OFFICE:

The Bungalow

Ram Hill

Coalpit Heath

Bristol

BS36 2UG

REGISTERED NUMBER:

08620198 (England and Wales)

ACCOUNTANTS:

Accounting Locally Limited

17 Wickwar Road

Kingswood

Wotton-under-Edge

Gloucestershire

GL12 8RF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

60,792

41,029

60,792

41,029

CURRENT ASSETS

Stocks

5,640

4,005

Debtors

6

24,689

48,740

Cash at bank

161

101

30,490

52,846

CREDITORS

Amounts falling due within one year

7

128,387

106,240

NET CURRENT LIABILITIES

(97,897

)

(53,394

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(37,105

)

(12,365

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(37,115

)

(12,375

)

SHAREHOLDERS' FUNDS

(37,105

)

(12,365

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

R Young - Director

1.	STATUTORY INFORMATION

Hawthorn Landscaping and Groundwork Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

55,000

AMORTISATION

At 1 August 2024

and 31 July 2025

55,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

220,881

Additions

39,862

At 31 July 2025

260,743

DEPRECIATION

At 1 August 2024

179,852

Charge for year

20,099

At 31 July 2025

199,951

NET BOOK VALUE

At 31 July 2025

60,792

At 31 July 2024

41,029

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

18,695

42,090

Other debtors

5,994

6,650

24,689

48,740

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

2,993

2,280

Trade creditors

3,143

4,176

Taxation and social security

1,847

1,450

Other creditors

120,404

98,334

128,387

106,240