REGISTERED NUMBER: 07830218 (England and Wales)

SOUTH CAMBS LANDSCAPES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

34,296

43,670

CURRENT ASSETS

Debtors

5

14,900

37,242

Cash at bank

74,009

162,867

88,909

200,109

CREDITORS

Amounts falling due within one year

6

94,561

137,426

NET CURRENT (LIABILITIES)/ASSETS

(5,652

)

62,683

TOTAL ASSETS LESS CURRENT LIABILITIES

28,644

106,353

CREDITORS

Amounts falling due after more than one year

7

-

(6,698

)

PROVISIONS FOR LIABILITIES

(2,107

)

(4,745

)

NET ASSETS

26,537

94,910

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

26,437

94,810

SHAREHOLDERS' FUNDS

26,537

94,910

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Profit and Loss Account has not been delivered.

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

B J Kirbyshire - Director

G P Kirbyshire - Director

1.	STATUTORY INFORMATION

South Cambs Landscapes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07830218

Registered office:

7-8

Portmill Lane

Hitchin

Hertfordshire

SG5 1DJ

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 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.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover

Turnover 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.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

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

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.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

15,225

84,202

2,801

102,228

Additions

1,798

-

-

1,798

At 30 November 2025

17,023

84,202

2,801

104,026

DEPRECIATION

At 1 December 2024

11,264

44,586

2,708

58,558

Charge for year

1,174

9,905

93

11,172

At 30 November 2025

12,438

54,491

2,801

69,730

NET BOOK VALUE

At 30 November 2025

4,585

29,711

-

34,296

At 30 November 2024

3,961

39,616

93

43,670

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

-

16,970

Amounts recoverable on contract

10,413

19,223

Other debtors

4,487

1,049

14,900

37,242

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

7,109

7,676

Trade creditors

41,901

32,270

Taxation and social security

37,381

79,329

Other creditors

8,170

18,151

94,561

137,426

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

6,698

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

B J Kirbyshire

Balance outstanding at start of year

(787

)

(13

)

Amounts advanced

127,068

122,066

Amounts repaid

(122,840

)

(122,840

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,441

(787

)

Dividends of £67,700 were paid to the directors during the year (2024: £67,700).

Dividends of £30,000 were paid to close family members of the directors during the year (2024: £30,000).

The directors concerned are B J Kirbyshire and G P Kirbyshire.

At the year end, the directors owed the company £3,441 (2024: the company owed the directors £787). The balance outstanding at the year end was repaid within nine months of the balance sheet date.