REGISTERED NUMBER: 04529748

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PLANTSCAPE EXTERIOR LIMITED

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

6,082

6,707

6,082

6,707

CURRENT ASSETS

Stocks

500

500

Debtors

42,254

37,276

Cash in hand

359

132

43,113

37,908

CREDITORS

Amounts falling due within one year

106,974

108,102

NET CURRENT LIABILITIES

(63,861

)

(70,194

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(57,779

)

(63,487

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(57,979

)

(63,687

)

SHAREHOLDERS' FUNDS

(57,779

)

(63,487

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

All the members have consented to the preparation of an abridged Balance sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 13 November 2025 and were signed on its behalf by:

MA Ellingham - Director

1.	STATUTORY INFORMATION

Plantscape Exterior Limited is a private company, limited by shares, registered in England and Wales. The company's registered office is Church Nursery, Rectory Road, East Carleton, Norfolk, NR14 8HT.

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.

Going concern basis

The financial statements have been prepared on a going concern basis, the validity of which relies upon the continued support of the directors, company bankers and the creditors.

Turnover

Turnover comprises the value of goods and services invoiced to customers less returns after deducting trade and other discounts and excluding value added tax.

Goodwill

Goodwill is determined by comparing the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets, and is written off over 10 years being its estimated economic life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are shown at cost less depreciation.

Depreciation on fixed assets is provided at rates calculated to write off the cost or the valuation of the assets, less their estimated residual value, over their expected useful lives at the following annual rates:

Plant and machinery - 25% reducing balance basis

Vehicles - 25% reducing balance basis

Office equipment - 25% reducing balance basis

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition.

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.

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.

Basis of trading

Some purchases of goods by the company are made on the terms that legal ownership shall not pass until payment. The financial statements have been drawn up on the basis that such ownership will be established in the normal course of trading.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

150,000

AMORTISATION

At 1 April 2024

and 31 March 2025

150,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

187,994

Additions

1,416

At 31 March 2025

189,410

DEPRECIATION

At 1 April 2024

181,287

Charge for year

2,041

At 31 March 2025

183,328

NET BOOK VALUE

At 31 March 2025

6,082

At 31 March 2024

6,707