REGISTERED NUMBER: 10751610 (England and Wales)

Unaudited Financial Statements

for the Year Ended 29 May 2025

for

COSMOS LANDSCAPES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

E J Bellamy

Registered office:

30 Station Road

Hampton

Middlesex

TW12 2BX

Registered number:

10751610 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Current assets

Debtors

4

-

5,960

Cash at bank

2,246

5,717

2,246

11,677

Creditors

Amounts falling due within one year

5

21,552

16,899

Net current liabilities

(19,306

)

(5,222

)

Total assets less current liabilities

(19,306

)

(5,222

)

Capital and reserves

Called up share capital

6

1

1

Retained earnings

7

(19,307

)

(5,223

)

Shareholders' funds

(19,306

)

(5,222

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 May 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

E J Bellamy - Director

1.	Statutory information

Cosmos Landscapes 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The director has reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment in respect of adopting the going concern basis in preparing these financial statements. In particular, in response to the Covid19 pandemic, the director has 'stressed' their cash flow analysis to take into account the impact on their business of possible scenarios brought on by the impact of Covid19, alongside the measures that they can take to mitigate the impact.

Whilst the year end balance sheet shows net liabilities of £608 (2019 net assets: £1,234), the directors are confident that, due to improved profitability in the subsequent accounting period, the company will continue to be able to settle its ongoing liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements.

Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the directors have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

Turnover

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

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Going concern

The Financial statements have been prepared on a going concern basis. The director will continue to support the company for at least the next 12 months.

3.	Employees and directors

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

4.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

-

5,960

5.

Creditors: amounts falling due within one year

2025

2024

£

£

Other creditors

21,552

16,899

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

0.01

1

1

7.

Reserves

Retained

earnings

£

At 30 May 2024

(5,223

)

Deficit for the year

(14,084

)

At 29 May 2025

(19,307

)

8.	Going concern

The Financial statements have been prepared on a going concern basis. The director will continue to support the company for at least the next 12 months.