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COMPANY REGISTRATION NUMBER: 08279631

GUY CROWTHER LANDSCAPES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 November 2025

GUY CROWTHER LANDSCAPES LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

CONTENTS | PAGE

Statement of financial position | 1

Notes to the financial statements | 3

GUY CROWTHER LANDSCAPES LIMITED

STATEMENT OF FINANCIAL POSITION

30 November 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 7,045 |  | 8,926

CURRENT ASSETS

Stocks | 750 |  | 150 |
Debtors | 6 | 164,878 |  | 29,370 |
Cash at bank and in hand | 20,906 |  | 98,679 |
| ---------- |  | ---------- |
| 186,534 |  | 128,199 |

CREDITORS: amounts falling due within one year | 7 | 147,830 |  | 85,710 |
| ---------- |  | ---------- |
NET CURRENT ASSETS |  | 38,704 |  | 42,489
|  | --------- |  | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 45,749 |  | 51,415

CREDITORS: amounts falling due after more than one year | 8 |  | 19,445 |  | 25,000

PROVISIONS

Taxation including deferred tax |  | 1,339 |  | 1,696
|  | --------- |  | ---------
NET ASSETS |  | 24,965 |  | 24,719
|  | --------- |  | ---------

GUY CROWTHER LANDSCAPES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 November 2025

| 2025 | 2024
Note | £ | £ | £ | £

CAPITAL AND RESERVES

Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  | 24,865 |  | 24,619
|  | --------- |  | ---------
SHAREHOLDER FUNDS |  | 24,965 |  | 24,719
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 9 April 2026 , and are signed on behalf of the board by:

G D Crowther |
Director |

Company registration number: 08279631

GUY CROWTHER LANDSCAPES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Equitable House, 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.
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 preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services supplied in respect of landscaping, stated net of discounts and of Value Added Tax.
Current and deferred tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% reducing balance
| Motor vehicles | - | 20% reducing balance
| Computer equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
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. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. TANGIBLE ASSETS

| Plant and machinery | Motor vehicles | Computer equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 December 2024 and 30 November 2025 | 9,444 | 21,047 | 1,373 | 31,864
| ------- | --------- | ------- | ---------
Depreciation |  |  |  |
At 1 December 2024 | 6,640 | 15,129 | 1,169 | 22,938
Charge for the year | 561 | 1,184 | 136 | 1,881
| ------- | --------- | ------- | ---------
At 30 November 2025 | 7,201 | 16,313 | 1,305 | 24,819
| ------- | --------- | ------- | ---------
Carrying amount |  |  |  |
At 30 November 2025 | 2,243 | 4,734 | 68 | 7,045
| ------- | --------- | ------- | ---------
At 30 November 2024 | 2,804 | 5,918 | 204 | 8,926
| ------- | --------- | ------- | ---------

6. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 145,319 | 330
Other debtors | 19,559 | 29,040
| ---------- | ---------
| 164,878 | 29,370
| ---------- | ---------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,556 | 5,556
Trade creditors | 84,122 | 8,113
Corporation tax | 462 | –
Social security and other taxes | 23,645 | 9,597
Other creditors | 34,045 | 62,444
| ---------- | ---------
| 147,830 | 85,710
| ---------- | ---------

8. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 19,445 | 25,000
| --------- | ---------

Included within creditors: amounts falling due after more than one year is an amount of £Nil (2024: £2,778) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
9. CALLED UP SHARE CAPITAL
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
During the year the directors had an unsecured interest free loan with the company. The directors loan account was in credit throughout the year and is repayable on demand.