Registration number: 09763562

Llwyn Landscapes Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Llwyn Landscapes Ltd

Company Information

Directors

Mr J Osborne Mr K Keating

Registered office

Conwy Road Business Centre Conway Road Mochdre Colwyn Bay LL28 5AA

Accountants

Aston Hughes & Co Chartered AccountantsSelby Towers 29 Princes Drive Colwyn Bay LL29 8PE

Llwyn Landscapes Ltd

(Registration number: 09763562)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	174,887	105,058
Current assets
Stocks	5	60,000	30,000
Debtors	6	166,143	132,789
Cash at bank and in hand		6,489	1,592
		232,632	164,381
Creditors: Amounts falling due within one year	7	(327,836)	(93,454)
Net current (liabilities)/assets		(95,204)	70,927
Total assets less current liabilities		79,683	175,985
Creditors: Amounts falling due after more than one year	7	(49,687)	(106,411)
Net assets		29,996	69,574
Capital and reserves
Called up share capital	8	200	200
Share premium reserve		9,900	9,900
Retained earnings		19,896	59,474
Shareholders' funds		29,996	69,574

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their 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 Board on 11 May 2026 and signed on its behalf by:
 

Llwyn Landscapes Ltd

(Registration number: 09763562)
Balance Sheet as at 30 September 2025

......................................... Mr J Osborne Director

Llwyn Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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:
Conwy Road Business Centre
Conway Road
Mochdre
Colwyn Bay
LL28 5AA

These financial statements were authorised for issue by the Board on 11 May 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).

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.

Revenue recognition

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.

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.

Llwyn Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% Reducing balance
Plant & machinery	20% Reducing balance
Fixtures & fittings	20% Reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

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 held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Llwyn Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 21 (2024 - 14).

Llwyn Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 October 2024	131,823	103,874	235,697
Additions	56,804	43,707	100,511
Disposals	(3,600)	-	(3,600)
At 30 September 2025	185,027	147,581	332,608
Depreciation
At 1 October 2024	77,875	52,764	130,639
Charge for the year	16,733	12,476	29,209
Eliminated on disposal	(2,127)	-	(2,127)
At 30 September 2025	92,481	65,240	157,721
Carrying amount
At 30 September 2025	92,546	82,341	174,887
At 30 September 2024	53,948	51,110	105,058

5

Stocks

	2025 £	2024 £
Work in progress	15,000	-
Materials	45,000	30,000
	60,000	30,000

6

Debtors

Current	2025 £	2024 £
Trade debtors	146,358	119,037
Prepayments	-	13,752
Retensions	19,785	-
	166,143	132,789

Llwyn Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	37,009	20,590
Trade creditors		224,795	26,108
Taxation and social security		16,780	636
Accruals and deferred income		2,000	-
Other creditors		47,252	46,120
		327,836	93,454

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	49,687	106,411

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
ordinary shares of £1 each	200	200	200	200

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	15,993	25,850
Hire purchase contracts	33,694	80,561
	49,687	106,411

Llwyn Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	5,052	-
Bank overdrafts	-	20,590
Hire purchase contracts	31,957	-
	37,009	20,590

10	Related party transactions

Summary of transactions with entities with joint control or significant interest

A company which is controlled by one of the directors During the period the company was invoiced by the related party for vehicle servicing, maintenance, hire and the purchase of vehicles. The amount invoiced in respect of these services/goods during the period was £52,900 (2024: £19,850). The amount due to the related party at the balance sheet date was £18,430 (2024: £3,269).