REGISTERED NUMBER: 07243349 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Landscape Avenue Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A McLaughlin

REGISTERED OFFICE:

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

REGISTERED NUMBER:

07243349 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

FIXED ASSETS

Tangible assets

4

349,829

249,317

CURRENT ASSETS

Debtors

5

179,760

128,779

Cash at bank

183,199

110,690

362,959

239,469

CREDITORS

Amounts falling due within one year

6

219,955

186,952

NET CURRENT ASSETS

143,004

52,517

TOTAL ASSETS LESS CURRENT LIABILITIES

492,833

301,834

CREDITORS

Amounts falling due after more than one year

7

(34,710

)

(46,667

)

PROVISIONS FOR LIABILITIES

(87,458

)

(62,329

)

NET ASSETS

370,665

192,838

CAPITAL AND RESERVES

Called up share capital

8

10

10

Retained earnings

370,655

192,828

SHAREHOLDERS' FUNDS

370,665

192,838

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 12 May 2026 and were signed by:

Mr A McLaughlin - Director

1.	STATUTORY INFORMATION

Landscape Avenue 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.

Revenue

Turnover represents net invoices sale of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Improvements

Plant and

and

to property

machinery

fittings

£

£

£

COST

At 1 November 2024

12,073

488,799

-

Additions

-

58,600

4,869

Disposals

-

-

-

Impairments

(6,036

)

-

-

At 31 October 2025

6,037

547,399

4,869

DEPRECIATION

At 1 November 2024

-

381,226

-

Charge for year

-

44,649

709

Eliminated on disposal

-

-

-

At 31 October 2025

-

425,875

709

NET BOOK VALUE

At 31 October 2025

6,037

121,524

4,160

At 31 October 2024

12,073

107,573

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

312,114

17,703

830,689

Additions

176,844

4,510

244,823

Disposals

(115,647

)

-

(115,647

)

Impairments

-

-

(6,036

)

At 31 October 2025

373,311

22,213

953,829

DEPRECIATION

At 1 November 2024

186,641

13,505

581,372

Charge for year

73,838

3,086

122,282

Eliminated on disposal

(99,654

)

-

(99,654

)

At 31 October 2025

160,825

16,591

604,000

NET BOOK VALUE

At 31 October 2025

212,486

5,622

349,829

At 31 October 2024

125,473

4,198

249,317

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

80,620

Additions

37,920

At 31 October 2025

118,540

DEPRECIATION

At 1 November 2024

20,155

Charge for year

28,856

At 31 October 2025

49,011

NET BOOK VALUE

At 31 October 2025

69,529

At 31 October 2024

60,465

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

151,277

124,493

Other debtors

10,000

-

Directors' current accounts

13,120

-

Prepayments and accrued income

5,363

4,286

179,760

128,779

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

34,710

49,921

Taxation and social security

182,014

117,331

Other creditors

3,231

19,700

219,955

186,952

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

34,710

46,667

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

Ordinary

1

10

10