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REGISTERED NUMBER: 08656842 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| Portus and Whitton Landscape Limited |

| Portus and Whitton Landscape Limited (Registered number: 08656842) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Portus and Whitton Landscape Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | M Portus

| J F Whitton

| S M Wilson

| A J Hazelwood

| REGISTERED OFFICE: | 58 Ashcroft Road

| Cirencester

| Glos

| GL7 1QX

| REGISTERED NUMBER: | 08656842 (England and Wales)

| Portus and Whitton Landscape Limited (Registered number: 08656842) |

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 1 |  | 1 |  |

Tangible assets | 6 | 15,426 |  | 15,263 |  |

15,427 |  | 15,264 |  |

CURRENT ASSETS

Stocks | 84,720 |  | 99,912 |  |

Debtors | 7 | 98,461 |  | 267,109 |  |

Cash at bank and in hand | 209,865 |  | 116,549 |  |

393,046 |  | 483,570 |  |

CREDITORS

Amounts falling due within one year | 8 | 274,357 |  | 314,332 |  |

NET CURRENT ASSETS | 118,689 |  | 169,238 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 134,116 |  | 184,502 |  |

PROVISIONS FOR LIABILITIES | 3,856 |  | 3,816 |  |

NET ASSETS | 130,260 |  | 180,686 |  |

CAPITAL AND RESERVES

Called up share capital | 1,800 |  | 1,800 |  |

Retained earnings | 128,460 |  | 178,886 |  |

130,260 |  | 180,686 |  |

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

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

| Portus and Whitton Landscape Limited (Registered number: 08656842) |

Balance Sheet - continued

31 August 2025

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 Board of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by:

S M Wilson - Director

A J Hazelwood - Director

| Portus and Whitton Landscape Limited (Registered number: 08656842) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Portus and Whitton Landscape Limited 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. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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 a business in 0, is being amortised evenly over its estimated useful life of nil 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 each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| 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.

| Portus and Whitton Landscape Limited (Registered number: 08656842) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Revenue recognition

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

| Defined contribution plans

| Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

| When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 11 ) .

| Portus and Whitton Landscape Limited (Registered number: 08656842) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 1 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1 |  |

| At 31 August 2024 | 1 |  |

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 4,166 |  | 16,432 |  | 32,958 |  | 53,556 |  |

| Additions | 1,542 |  | - |  | 3,324 |  | 4,866 |  |

| At 31 August 2025 | 5,708 |  | 16,432 |  | 36,282 |  | 58,422 |  |

| DEPRECIATION

| At 1 September 2024 | 1,822 |  | 14,619 |  | 21,852 |  | 38,293 |  |

| Charge for year | 907 |  | 455 |  | 3,341 |  | 4,703 |  |

| At 31 August 2025 | 2,729 |  | 15,074 |  | 25,193 |  | 42,996 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2,979 |  | 1,358 |  | 11,089 |  | 15,426 |  |

| At 31 August 2024 | 2,344 |  | 1,813 |  | 11,106 |  | 15,263 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 89,580 |  | 257,002 |  |

| Prepayments and accrued income | 8,881 |  | 10,107 |  |

98,461 |  | 267,109 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,943 |  | 4,698 |  |

| Tax | 13,049 |  | 30,989 |  |

| Social security and other taxes | 5,488 |  | 6,807 |  |

| VAT | 40,311 |  | 72,113 |  |

| Other creditors | 2,643 |  | 2,658 |  |

| Directors' current accounts | 205,133 |  | 195,007 |  |

| Accruals and deferred income | 5,790 |  | 2,060 |  |

274,357 |  | 314,332 |  |