REGISTERED NUMBER: 03942047 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

L.A. LANDSCAPING SERVICES LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

82,444

89,939

CURRENT ASSETS

Stocks

550

610

Debtors

5

4,981

14,110

Cash at bank

474,746

405,466

480,277

420,186

CREDITORS

Amounts falling due within one year

6

53,852

59,536

NET CURRENT ASSETS

426,425

360,650

TOTAL ASSETS LESS CURRENT LIABILITIES

508,869

450,589

CREDITORS

Amounts falling due after more than one year

7

(8,409

)

(8,899

)

PROVISIONS FOR LIABILITIES

8

(20,611

)

(15,187

)

NET ASSETS

479,849

426,503

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

479,749

426,403

SHAREHOLDERS' FUNDS

479,849

426,503

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 April 2026 and were signed by:

A K Wilkins - Director

1.	STATUTORY INFORMATION

L.A. Landscaping Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03942047

Registered office:

7 Fairfield Court

Ashgate

Chesterfield

Derbyshire

S42 7PT

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

107,688

Additions

40,150

Disposals

(39,055

)

At 31 March 2026

108,783

DEPRECIATION

At 1 April 2025

17,749

Charge for year

12,496

Eliminated on disposal

(3,906

)

At 31 March 2026

26,339

NET BOOK VALUE

At 31 March 2026

82,444

At 31 March 2025

89,939

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

56,555

Additions

40,150

Disposals

(39,055

)

At 31 March 2026

57,650

DEPRECIATION

At 1 April 2025

7,231

Charge for year

5,433

Eliminated on disposal

(3,906

)

At 31 March 2026

8,758

NET BOOK VALUE

At 31 March 2026

48,892

At 31 March 2025

49,324

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

4,981

11,350

Other debtors

-

2,760

4,981

14,110

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

11,765

13,571

Taxation and social security

33,463

24,103

Other creditors

8,624

21,862

53,852

59,536

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

8,409

8,899

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

20,611

15,187

Deferred

tax

£

Balance at 1 April 2025

15,187

Provided during year

5,424

Balance at 31 March 2026

20,611

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary Shares

1

100

100

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A K Wilkins.