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Company Registration No. 04562439 (England and Wales)
Theories Landscapes Limited Unaudited accounts for the year ended 31 October 2025
Theories Landscapes Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Theories Landscapes Limited Company Information for the year ended 31 October 2025
Directors
Jacek Maklakiewicz Kinga Maklakiewicz
Company Number
04562439 (England and Wales)
Registered Office
4C MAIN ROAD BRAMFIELD HERTFORD SG14 2FD ENGLAND
Accountants
Optics Accounting Ltd Hampden House Monument Business Park Chalgrove OX44 7RW
- 3 -
Theories Landscapes Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
73,402
84,109
Current assets
Inventories
5,000
5,000
Debtors
5
228,119
128,610
Cash at bank and in hand
8,736
(18,958)
241,855
114,652
Creditors: amounts falling due within one year
6
(506,902)
(581,730)
Net current liabilities
(265,047)
(467,078)
Total assets less current liabilities
(191,645)
(382,969)
Creditors: amounts falling due after more than one year
7
(14,429)
(40,461)
Net liabilities
(206,074)
(423,430)
Capital and reserves
Called up share capital
60
60
Profit and loss account
(206,134)
(423,490)
Shareholders' funds
(206,074)
(423,430)
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by
Jacek Maklakiewicz Director Company Registration No. 04562439
- 4 -
Theories Landscapes Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Theories Landscapes Limited is a private company, limited by shares, registered in England and Wales, registration number 04562439. The registered office is 4C MAIN ROAD, BRAMFIELD, HERTFORD, SG14 2FD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
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.
Going concern
As stated in the accounting policy note, these financial statements have been prepared on the basis that the company will continue to be a going concern. At the balance sheet date the company had net liabilities of £242,754 and net current liabilities of £340,907. The validity of this basis depends upon the continued support of the company's creditors. The directors are not aware of any reason why continued support from creditors should not be forthcoming.
Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
33% on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
- 5 -
Theories Landscapes Limited Notes to the Accounts for the year ended 31 October 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 November 2024
19,011
110,680
25,620
2,755
158,066
Additions
-
14,201
-
1,326
15,527
Disposals
-
(9,060)
-
-
(9,060)
At 31 October 2025
19,011
115,821
25,620
4,081
164,533
Depreciation
At 1 November 2024
8,067
38,732
25,334
1,824
73,957
Charge for the year
2,736
18,029
71
833
21,669
On disposals
-
(4,495)
-
-
(4,495)
At 31 October 2025
10,803
52,266
25,405
2,657
91,131
Net book value
At 31 October 2025
8,208
63,555
215
1,424
73,402
At 31 October 2024
10,944
71,948
286
931
84,109
Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
113,746
61,275
Accrued income and prepayments
3,341
67,335
Other debtors
111,032
-
228,119
128,610
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
6,147
10,354
VAT
164,107
163,885
Obligations under finance leases and hire purchase contracts
4,867
-
Trade creditors
81,914
68,926
Taxes and social security
252,695
185,450
Other creditors
216,410
(6,646)
Loans from directors
(219,238)
159,404
Accruals
-
357
506,902
581,730
- 6 -
Theories Landscapes Limited Notes to the Accounts for the year ended 31 October 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
6,147
Obligations under finance leases and hire purchase contracts
14,429
34,314
14,429
40,461
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Jacek Maklakiewicz
(159,404)
474,216
95,574
219,238
(159,404)
474,216
95,574
219,238
9
Controlling party
The ultimate controlling party is DNA-PLAY LTD. The company is owned by DNA-PLAY LTD who own 100% of the company's share capital.
10
Average number of employees
During the year the average number of employees was 5 (2024: 5).
- 7 -