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REGISTERED NUMBER: 07924931 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PNS LANDSCAPES LTD

| PNS LANDSCAPES LTD (REGISTERED NUMBER: 07924931) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| PNS LANDSCAPES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | P N Spence

| J P Spence

| REGISTERED OFFICE: | Woodhouse Fold Farm

| Woodhouse Lane

| Norden

| Rochdale

| OL12 7TB

| REGISTERED NUMBER: | 07924931 (England and Wales)

| ACCOUNTANTS: | TC Group

| Park House

| 200 Drake Street

| Rochdale

| Lancashire

| OL16 1PJ

| PNS LANDSCAPES LTD (REGISTERED NUMBER: 07924931) |

ABRIDGED BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 279,968 |  | 228,969 |  |

279,968 |  | 228,969 |  |

CURRENT ASSETS

Debtors | 80,717 |  | 76,928 |  |

Cash at bank and in hand | 111,774 |  | 58,609 |  |

192,491 |  | 135,537 |  |

CREDITORS

Amounts falling due within one year | 208,873 |  | 179,956 |  |

NET CURRENT LIABILITIES | (16,382 | ) | (44,419 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 263,586 |  | 184,550 |  |

CREDITORS

Amounts falling due after more than one year | (63,145 | ) | (48,102 | ) |

PROVISIONS FOR LIABILITIES | (69,992 | ) | (57,242 | ) |

NET ASSETS | 130,449 |  | 79,206 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 130,249 |  | 79,006 |  |

SHAREHOLDERS' FUNDS | 130,449 |  | 79,206 |  |

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.

| PNS LANDSCAPES LTD (REGISTERED NUMBER: 07924931) |

ABRIDGED BALANCE SHEET - continued

31 MARCH 2025

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 Statement of Income and Retained Earnings and 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2025 and were signed on its behalf by:

P N Spence - Director

| PNS LANDSCAPES LTD (REGISTERED NUMBER: 07924931) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| PNS Landscapes Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of two business, one in 2012, and one in 2016, both being amortised evenly over their estimated useful lives of five years.

| 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

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

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| 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 Statement of Income and Retained Earnings, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 14 ) .

| PNS LANDSCAPES LTD (REGISTERED NUMBER: 07924931) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 35,000 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 35,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024 | 578,728 |  |

| Additions | 149,485 |  |

| Disposals | (95,565 | ) |

| At 31 March 2025 | 632,648 |  |

| DEPRECIATION

| At 1 April 2024 | 349,759 |  |

| Charge for year | 52,513 |  |

| Eliminated on disposal | (49,592 | ) |

| At 31 March 2025 | 352,680 |  |

| NET BOOK VALUE

| At 31 March 2025 | 279,968 |  |

| At 31 March 2024 | 228,969 |  |

| The net book value of assets held under finance leases amounted to £209,611and the depreciation charged during the year was £38,053.

6. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdraft | - |  | 16,503 |  |

| Bank loans | 14,691 |  | 14,691 |  |

| Hire purchase contracts | 95,140 |  | 76,732 |  |

109,831 |  | 107,926 |  |

| Hire purchase creditors are secured on the assets to which they relate.

7. | RELATED PARTY DISCLOSURES

| The company received a loan during the year amounting to £30,000 from Holmtrree Developments Limited which is included in other creditors. The loan is interest free and repayable on demand. Mr. P. Spence is a director and shareholder of both PNS Landscapes Limited and Holmtree Developments Limited.