REGISTERED NUMBER: 12188348 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

William Curtis Landscape and Garden

Design Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W Curtis

Mrs K Curtis

REGISTERED OFFICE:

Kenton House

Oxford Street

Moreton-in-Marsh

GL560LA

REGISTERED NUMBER:

12188348 (England and Wales)

ACCOUNTANTS:

Tayabali Tomlin

Chartered Accountants

Kenton House

Oxford Street

Moreton-in-Marsh

Gloucestershire

GL56 0LA

FIXED ASSETS

Property, plant and equipment

4

32,210

33,416

CURRENT ASSETS

Debtors

5

57,928

25,609

Cash at bank

111,470

40,616

169,398

66,225

CREDITORS

Amounts falling due within one year

6

129,018

72,425

NET CURRENT ASSETS/(LIABILITIES)

40,380

(6,200

)

TOTAL ASSETS LESS CURRENT LIABILITIES

72,590

27,216

CREDITORS

Amounts falling due after more than one year

7

-

(14,989

)

PROVISIONS FOR LIABILITIES

(7,447

)

(7,615

)

NET ASSETS

65,143

4,612

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

65,141

4,610

65,143

4,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 19 June 2026 and were signed on its behalf by:

W Curtis - Director

Mrs K Curtis - Director

1.	STATUTORY INFORMATION

William Curtis Landscape and Garden Design Ltd 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

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

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

-

25% on reducing balance

Fixtures and fittings

-

25% 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.

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 NIL (2024 - NIL).

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

40,727

2,536

42,622

85,885

Additions

7,283

460

-

7,743

At 30 September 2025

48,010

2,996

42,622

93,628

DEPRECIATION

At 1 October 2024

23,095

1,344

28,030

52,469

Charge for year

4,888

413

3,648

8,949

At 30 September 2025

27,983

1,757

31,678

61,418

NET BOOK VALUE

At 30 September 2025

20,027

1,239

10,944

32,210

At 30 September 2024

17,632

1,192

14,592

33,416

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

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

36,375

DEPRECIATION

At 1 October 2024

23,266

Charge for year

3,277

At 30 September 2025

26,543

NET BOOK VALUE

At 30 September 2025

9,832

At 30 September 2024

13,109

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

42,726

15,683

Other debtors

15,202

9,926

57,928

25,609

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,715

7,555

Hire purchase contracts

7,273

6,027

Trade creditors

42,289

16,570

Taxation and social security

63,913

35,934

Other creditors

7,828

6,339

129,018

72,425

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,715

Hire purchase contracts

-

7,274

-

14,989

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £72,000 (2024 - £73,000) were paid to the directors .