REGISTERED NUMBER: 06348038 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Firstlight Landscaping Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L Pickering

N Baker

SECRETARY:

L Pickering

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

REGISTERED NUMBER:

06348038 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

89,627

111,115

CURRENT ASSETS

Debtors

5

73,504

74,204

Cash at bank

197,681

97,177

271,185

171,381

CREDITORS

Amounts falling due within one year

6

158,477

153,272

NET CURRENT ASSETS

112,708

18,109

TOTAL ASSETS LESS CURRENT LIABILITIES

202,335

129,224

CREDITORS

Amounts falling due after more than one year

7

22,354

30,688

NET ASSETS

179,981

98,536

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

179,881

98,436

SHAREHOLDERS' FUNDS

179,981

98,536

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

L Pickering - Director

1.	STATUTORY INFORMATION

Firstlight Landscaping 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off 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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 10 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

135,883

5,172

93,741

234,796

Additions

-

5,055

-

5,055

At 31 August 2025

135,883

10,227

93,741

239,851

DEPRECIATION

At 1 September 2024

73,471

2,763

47,447

123,681

Charge for year

12,482

2,487

11,574

26,543

At 31 August 2025

85,953

5,250

59,021

150,224

NET BOOK VALUE

At 31 August 2025

49,930

4,977

34,720

89,627

At 31 August 2024

62,412

2,409

46,294

111,115

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

Plant and

machinery

£

COST

At 1 September 2024

and 31 August 2025

17,500

DEPRECIATION

At 1 September 2024

7,384

Charge for year

2,023

At 31 August 2025

9,407

NET BOOK VALUE

At 31 August 2025

8,093

At 31 August 2024

10,116

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

53,504

54,204

Other debtors

20,000

20,000

73,504

74,204

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

9,587

25,787

Trade creditors

18,165

28,338

Tax

56,169

50,525

Social security and other taxes

15,767

3,761

VAT

57,889

40,158

Other creditors

-

3,803

Accrued expenses

900

900

158,477

153,272

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

10,219

20,219

Hire purchase contracts

12,135

10,469

22,354

30,688

8.	RELATED PARTY DISCLOSURES

The company is controlled by the company director.