IRIS Accounts Production v26.1.0.640 02824907 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02824907 2024-09-30 02824907 2025-09-30 02824907 2024-10-01 2025-09-30 02824907 2023-09-30 02824907 2023-10-01 2024-09-30 02824907 2024-09-30 02824907 ns15:EnglandWales 2024-10-01 2025-09-30 02824907 ns14:PoundSterling 2024-10-01 2025-09-30 02824907 ns10:Director1 2024-10-01 2025-09-30 02824907 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02824907 ns10:SmallEntities 2024-10-01 2025-09-30 02824907 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 02824907 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 02824907 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02824907 ns10:FullAccounts 2024-10-01 2025-09-30 02824907 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 02824907 ns10:Director2 2024-10-01 2025-09-30 02824907 ns10:CompanySecretary1 2024-10-01 2025-09-30 02824907 ns10:RegisteredOffice 2024-10-01 2025-09-30 02824907 ns5:CurrentFinancialInstruments 2025-09-30 02824907 ns5:CurrentFinancialInstruments 2024-09-30 02824907 ns5:ShareCapital 2025-09-30 02824907 ns5:ShareCapital 2024-09-30 02824907 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 02824907 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 02824907 ns5:PlantMachinery 2024-10-01 2025-09-30 02824907 ns5:MotorVehicles 2024-10-01 2025-09-30 02824907 ns5:ComputerEquipment 2024-10-01 2025-09-30 02824907 ns5:PlantMachinery 2024-09-30 02824907 ns5:MotorVehicles 2024-09-30 02824907 ns5:ComputerEquipment 2024-09-30 02824907 ns5:PlantMachinery 2025-09-30 02824907 ns5:MotorVehicles 2025-09-30 02824907 ns5:ComputerEquipment 2025-09-30 02824907 ns5:PlantMachinery 2024-09-30 02824907 ns5:MotorVehicles 2024-09-30 02824907 ns5:ComputerEquipment 2024-09-30 02824907 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 02824907 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 02824907 ns10:OrdinaryShareClass1 2025-09-30 02824907 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 02824907 ns5:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 02824907 ns10:Director1 1 2024-09-30 02824907 ns10:Director1 1 2023-09-30 02824907 ns10:Director1 1 2024-10-01 2025-09-30 02824907 ns10:Director1 1 2023-10-01 2024-09-30 02824907 ns10:Director1 1 2025-09-30 02824907 ns10:Director1 1 2024-09-30 02824907 2 ns10:Director2 2024-09-30 02824907 2 ns10:Director2 2023-09-30 02824907 2 ns10:Director2 2024-10-01 2025-09-30 02824907 2 ns10:Director2 2023-10-01 2024-09-30 02824907 2 ns10:Director2 2025-09-30 02824907 2 ns10:Director2 2024-09-30

REGISTERED NUMBER: 02824907 (England and Wales)

ProMow Landscapes Limited

Financial Statements for the Year Ended 30th September 2025

ProMow Landscapes Limited (Registered number: 02824907)

Contents of the Financial Statements

for the Year Ended 30th September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ProMow Landscapes Limited

Company Information

for the Year Ended 30th September 2025

| DIRECTORS: | Mr R J Nightingale

| Mrs A L Nightingale

| SECRETARY: | Mrs A L Nightingale

| REGISTERED OFFICE: | 2 Oriel Court

| Omega Park

| Alton

| Hampshire

| GU34 2YT

| REGISTERED NUMBER: | 02824907 (England and Wales)

| ACCOUNTANTS: | Sheen Stickland

| Chartered Accountants

| 2 Oriel Court

| Omega Park

| Alton

| Hampshire

| GU34 2YT

ProMow Landscapes Limited (Registered number: 02824907)

Balance Sheet

30th September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,145 |  | 1,714 |  |

Investment property | 5 | 180,000 |  | 180,000 |  |

182,145 |  | 181,714 |  |

CURRENT ASSETS

Debtors | 6 | 11,326 |  | 14,876 |  |

Cash at bank | 59,098 |  | 100,416 |  |

70,424 |  | 115,292 |  |

CREDITORS

Amounts falling due within one year | 7 | (8,654 | ) | (7,522 | ) |

NET CURRENT ASSETS | 61,770 |  | 107,770 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 243,915 |  | 289,484 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 300 |  | 300 |  |

Retained earnings | 9 | 243,615 |  | 289,184 |  |

SHAREHOLDERS' FUNDS | 243,915 |  | 289,484 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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.

ProMow Landscapes Limited (Registered number: 02824907)

Balance Sheet - continued

30th September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th April 2026 and were signed on its behalf by:

Mrs A L Nightingale - Director

ProMow Landscapes Limited (Registered number: 02824907)

Notes to the Financial Statements

for the Year Ended 30th September 2025

1. | STATEMENT OF COMPLIANCE

| ProMow Landscapes Limited is a private company, limited by shares, incorporated in England and Wales. The registered office is 2 Oriel Court, Omega Park, Alton, Hampshire, GU34 2YT. The registration number 02824907.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention with the exception of investment properties which are held at fair value.

| Turnover

| Turnover represents net invoiced sale of landscaping services, excluding value added tax.

| 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 | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 25% on reducing balance

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument.

| Cash and cash equivalents

| These comprise cash at bank.

| Debtors

| Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| 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.

| Investment property

| In accordance with FRS 102 (Section 1A), investment properties are valued at an open market value. No depreciation is provided in respect of investment properties.

ProMow Landscapes Limited (Registered number: 02824907)

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Office |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st October 2024 | 4,167 |  | 40,142 |  | 1,345 |  | 45,654 |  |

| Additions | - |  | - |  | 1,094 |  | 1,094 |  |

| Disposals | (1,303 | ) | - |  | (1,345 | ) | (2,648 | ) |

| At 30th September 2025 | 2,864 |  | 40,142 |  | 1,094 |  | 44,100 |  |

| DEPRECIATION

| At 1st October 2024 | 3,874 |  | 38,759 |  | 1,307 |  | 43,940 |  |

| Charge for year | 73 |  | 345 |  | 168 |  | 586 |  |

| Eliminated on disposal | (1,255 | ) | - |  | (1,316 | ) | (2,571 | ) |

| At 30th September 2025 | 2,692 |  | 39,104 |  | 159 |  | 41,955 |  |

| NET BOOK VALUE

| At 30th September 2025 | 172 |  | 1,038 |  | 935 |  | 2,145 |  |

| At 30th September 2024 | 293 |  | 1,383 |  | 38 |  | 1,714 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st October 2024

| and 30th September 2025 | 180,000 |  |

| NET BOOK VALUE

| At 30th September 2025 | 180,000 |  |

| At 30th September 2024 | 180,000 |  |

| The investment property is held at fair value as estimated by the directors, based on information obtained informally.

| Fair value at 30th September 2025 is represented by:

£ |

| Valuation in 2019 | (34,230 | ) |

| Cost | 214,230 |  |

180,000 |  |

ProMow Landscapes Limited (Registered number: 02824907)

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 819 |  | 1,026 |  |

| Other debtors | 3,347 |  | 6,386 |  |

| Deferred tax asset | 6,081 |  | 6,178 |  |

| Prepayments | 1,079 |  | 1,286 |  |

11,326 |  | 14,876 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 3,398 |  | 956 |  |

| Tax | 3,575 |  | 4,124 |  |

| Directors' current accounts | 312 |  | - |  |

| Accruals and deferred income | 1,369 |  | 2,442 |  |

8,654 |  | 7,522 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 300 | Ordinary | £1 | 300 |  | 300 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1st October 2024 | 289,184 |  |

| Profit for the year | 15,575 |  |

| Dividends | (61,144 | ) |

| At 30th September 2025 | 243,615 |  |

ProMow Landscapes Limited (Registered number: 02824907)

Notes to the Financial Statements - continued

for the Year Ended 30th September 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30th September 2025 and 30th September 2024:

2025 | 2024 |

£ | £ |

| Mrs A L Nightingale

| Balance outstanding at start of year | - |  | 8,992 |  |

| Amounts repaid | - |  | (8,992 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| Mr R J Nightingale

| Balance outstanding at start of year | - |  | 8,992 |  |

| Amounts repaid | - |  | (8,992 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| These loans are interest free with no fixed repayment date.