REGISTERED NUMBER: 11361094 (England and Wales)

GAVIN SHUTE ACORN LANDSCAPES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Shute

REGISTERED OFFICE:

19 Overwood Road

Northenden

Manchester

M22 4JB

REGISTERED NUMBER:

11361094 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Tangible assets

4

43,506

12,393

CURRENT ASSETS

Debtors

5

2,329

15,932

Cash at bank and in hand

56,026

63,692

58,355

79,624

CREDITORS

Amounts falling due within one year

6

10,546

14,165

NET CURRENT ASSETS

47,809

65,459

TOTAL ASSETS LESS CURRENT LIABILITIES

91,315

77,852

PROVISIONS FOR LIABILITIES

10,877

1,697

NET ASSETS

80,438

76,155

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

80,338

76,055

SHAREHOLDERS' FUNDS

80,438

76,155

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 January 2026 and were signed by:

G Shute - Director

1.	STATUTORY INFORMATION

Gavin Shute Acorn 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

21,458

9,690

31,148

Additions

-

47,340

47,340

Disposals

-

(9,690

)

(9,690

)

At 31 July 2025

21,458

47,340

68,798

DEPRECIATION

At 1 August 2024

10,790

7,965

18,755

Charge for year

2,667

11,835

14,502

Eliminated on disposal

-

(7,965

)

(7,965

)

At 31 July 2025

13,457

11,835

25,292

NET BOOK VALUE

At 31 July 2025

8,001

35,505

43,506

At 31 July 2024

10,668

1,725

12,393

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

14,854

Social security & other tax

577

-

Directors' current accounts

-

1

VAT

175

523

Prepayments

1,577

554

2,329

15,932

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

9,465

13,568

Accrued expenses

1,081

597

10,546

14,165

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G Shute.