The Terra Firma Consultancy Limited Accounts






The Terra Firma Consultancy Limited

	Company No. 04049802
		Information for Filing with The Registrar
		30 April 2026

The Directors present their report and the accounts for the year ended 30 April 2026.

Principal activities
The principal activity of the company during the year under review was landscape architects.




Directors

The Directors who served at any time during the year were as follows:

Robyn Butcher
Lionel Fanshawe			(Resigned 27 May 2025)
Alison Galbraith







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Robyn Butcher
Director
17 July 2026

at	30 April 2026
Company No.		04049802	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	8,785	6,501


				8,785	6,501
Current assets

	Debtors		6	260,258	276,558

	Cash at bank and in hand			44,496	64,907
				304,754	341,465
Creditors: Amount falling due within one year			7	(138,294)	(171,683)
Net current assets				166,460	169,782
Total assets less current liabilities				175,245	176,283

Provisions for liabilities
	Deferred taxation		8	(2,196)	(1,625)

Net assets				173,049	174,658

Capital and reserves
	Called up share capital			1	1


	Capital redemption reserve		10	1	1
	Profit and loss account		10	173,047	174,656

Total equity				173,049	174,658



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 April 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 17 July 2026 and signed on its behalf by:
Alison Galbraith
Director
17 July 2026

for the year ended 30 April 2026

General information

The Terra Firma Consultancy Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 04049802

Its registered office is:

Suite B, Ideal House

Bedford Road

Petersfield

Hampshire

GU32 3QA

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

20% Straight line

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to the Company are
classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the
inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which
case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting
policy above).

Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense
on a straight-line basis.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	17	17

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	42,710	57,103

		Total corporation tax	42,710	57,103

		Origination and reversal of timing differences	571	(705)

		Total deferred tax	571	(705)

		Tax on profit on ordinary activities	43,281	56,398

		(b) Factors affecting the total tax charge for the period


		0	£	£
		Profit on ordinary activities before tax	173,123	225,595

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	43,281	56,399
		Expenses not deductible for tax purposes	(571)	703


		Other short term timing differences	571	(704)

		Tax on profit on ordinary activities	43,281	56,398

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 May 2025	52,294	52,294
		Additions	4,189	4,189


		Disposals	(5,918)	(5,918)
		At 30 April 2026	50,565	50,565
		Depreciation
		At 1 May 2025	45,793	45,793
		Charge for the year	1,605	1,605


		Disposals	(5,618)	(5,618)
		At 30 April 2026	41,780	41,780
		Net book values
		At 30 April 2026	8,785	8,785
		At 30 April 2025	6,501	6,501

6	Debtors
			2026	2025
			£	£
		Trade debtors	129,298	141,732
		Amounts owed by group undertakings	111,846	111,312




		Other debtors	2,002	2,602
		Prepayments and accrued income	17,112	20,912
			260,258	276,558

		Amounts included within Other debtors that fall due after more than one year	1,402	1,402

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£




		Trade creditors	21,705	24,143

		Taxes and social security	113,590	134,390


		Accruals and deferred income	2,999	13,150
			138,294	171,683

8	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 May 2025	1,625	1,625
		Charge to the profit and loss account for the period	571	571

		At 30 April 2026	2,196	2,196


			2026	2025
			£	£
		Accelerated capital allowances	2,196	1,625



			2,196	1,625

Share Capital

Ordinary share capital of £0.008333 each, fully paid

10	Reserves
			Capital redemption reserve	Total other reserves
			£	£
		At 1 May 2024	1	1



		At 30 April 2025 and 1 May 2025	1	1



		At 30 April 2026	1	1


		Capital redemption reserve - records the nominal value of shares repurchased by the company.

		Profit and loss account - includes all current and prior period retained profits and losses.

Contingent Assets/Liabilities

At 30 April 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £38,519 (2025 – £16,765)