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Registered number: 06799976
The Garden Landscape Consultancy Ltd
Financial Statements
For The Year Ended 31 October 2025
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of The Garden Landscape Consultancy Ltd for the year ended 31 October 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Garden Landscape Consultancy Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made to the director of The Garden Landscape Consultancy Ltd , as a body, in accordance with the terms of our engagement letter dated 31 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of The Garden Landscape Consultancy Ltd and state those matters that we have agreed to state to the director of The Garden Landscape Consultancy Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Garden Landscape Consultancy Ltd and its director as a body for our work or for this report.
It is your duty to ensure that The Garden Landscape Consultancy Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Garden Landscape Consultancy Ltd . You consider that The Garden Landscape Consultancy Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Garden Landscape Consultancy Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
1st September 2026
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Balance Sheet
Registered number: 06799976
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,594 4,803
7,594 4,803
CURRENT ASSETS
Stocks 5 3,274 -
Debtors 6 59,456 76,809
Cash at bank and in hand 12,701 8,645
75,431 85,454
Creditors: Amounts Falling Due Within One Year 7 (51,885 ) (63,710 )
NET CURRENT ASSETS (LIABILITIES) 23,546 21,744
TOTAL ASSETS LESS CURRENT LIABILITIES 31,140 26,547
Creditors: Amounts Falling Due After More Than One Year 8 (25,737 ) (25,090 )
NET ASSETS 5,403 1,457
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 5,402 1,456
SHAREHOLDERS' FUNDS 5,403 1,457
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ian Viles
Director
1st September 2026
The notes on pages 4 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Garden Landscape Consultancy Ltd Registered number 06799976 is a limited by shares company incorporated in England & Wales. The Registered Office is Mickleham Cottage Pilford Road, Leckhampton, Cheltenham, Gloucestershire, GL53 9AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 3,204 9,300 867 13,371
Additions - 4,250 937 5,187
Disposals (1,130 ) - (808 ) (1,938 )
As at 31 October 2025 2,074 13,550 996 16,620
Depreciation
As at 1 November 2024 2,202 5,811 555 8,568
Provided during the period 203 1,568 142 1,913
Disposals (938 ) - (517 ) (1,455 )
As at 31 October 2025 1,467 7,379 180 9,026
Net Book Value
As at 31 October 2025 607 6,171 816 7,594
As at 1 November 2024 1,002 3,489 312 4,803
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5. Stocks
2025 2024
£ £
Stock 3,274 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 22,617 40,772
Prepayments and accrued income 430 282
Corporation tax recoverable assets 10,596 10,596
Director's loan account 25,648 25,159
59,291 76,809
Due after more than one year
Corporation tax recoverable assets 165 -
59,456 76,809
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,936 11,001
Bank loans and overdrafts 15,028 28,601
Corporation tax 8,367 3,150
Other taxes and social security 1,407 529
VAT 12,399 16,780
Accruals and deferred income 3,748 3,649
51,885 63,710
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 25,737 25,090
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Ian Viles 25,158 489 - - 25,648
The above loan is unsecured and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Mr Ian Viles 20,000 19,500
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 20,000 19,500
12. Ultimate Controlling Party
The company's ultimate controlling party is Ian Viles by virtue of his ownership of 100% of the issued share capital in the company.
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