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Nutcroft Landscapes Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026
Registration number: 13287378

Nutcroft Landscapes Ltd

Contents

Statement of financial position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Nutcroft Landscapes Ltd

(Registration number: 13287378)
Statement of financial position as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 6,854 | 8,567
Current assets |  |  |
Stocks | 5 | 1,787 | 1,607
Cash at bank and in hand |  | 61 | 3,486
|  | 1,848 | 5,093
Creditors: Amounts falling due within one year | 6 | (47,566) | (58,255)
Net current liabilities |  | (45,718) | (53,162)
Net liabilities |  | (38,864) | (44,595)
Capital and reserves |  |  |
Called up share capital | 7 | 2 | 2
Retained earnings |  | (38,866) | (44,597)
Shareholders' deficit |  | (38,864) | (44,595)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income statement.

Nutcroft Landscapes Ltd

(Registration number: 13287378)
Statement of financial position as at 31 March 2026

Approved and authorised by the Board on 10 April 2026 and signed on its behalf by:

......................................... Mr M J Gifford Director

Nutcroft Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Nutcroft Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Asset class | Depreciation method and rate
Plant and machinery | 20% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Nutcroft Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2025 | 20,921 | 20,921
At 31 March 2026 | 20,921 | 20,921
Depreciation
At 1 April 2025 | 12,354 | 12,354
Charge for the year | 1,713 | 1,713
At 31 March 2026 | 14,067 | 14,067
Carrying amount
At 31 March 2026 | 6,854 | 6,854
At 31 March 2025 | 8,567 | 8,567

Nutcroft Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Stocks

| 2026 £ | 2025 £
Materials and consumables | 1,787 | 1,607

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 8 | - | 1,041
Taxation and social security |  | - | 1,831
Other creditors |  | 47,566 | 55,383
|  | 47,566 | 58,255

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2

Nutcroft Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | - | 1,041