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AVERY LANDSCAPES LIMITED

Registered Number
08927490
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

AVERY LANDSCAPES LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | Jonathan Avery-Earl

Company Secretary | AVERY-EARL, Christelle

Registered Address | The Hoo Suckley Road
| Knightwick
| Worcester
| WR6 5QE

Registered Number | 08927490 (England and Wales)

AVERY LANDSCAPES LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 4 |  |  | 844 |  |  |  | 1,125
Tangible assets | 5 |  |  | 95,042 |  |  |  | 122,284
|  |  |  | 95,886 |  |  |  | 123,409
Current assets |  |  |  |  |  |  |  |
Debtors |  | 23,743 |  |  |  | 5,191 |  |
Cash at bank and on hand |  | 172 |  |  |  | 44,367 |  |
|  | 23,915 |  |  |  | 49,558 |  |
Creditors amounts falling due within one year | 6 | (83,333) |  |  |  | (62,955) |  |
Net current assets (liabilities) |  |  |  | (59,418) |  |  |  | (13,397)
Total assets less current liabilities |  |  |  | 36,468 |  |  |  | 110,012
Provisions for liabilities | 8 |  |  | (23,760) |  |  |  | (30,571)
Net assets |  |  |  | 12,708 |  |  |  | 79,441
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  | 12,698 |  |  |  | 79,431
Shareholders' funds |  |  |  | 12,708 |  |  |  | 79,441

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 April 2026, and are signed on its behalf by:
Jonathan Avery-Earl Director Registered Company No. 08927490

AVERY LANDSCAPES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25
| Vehicles | 25
| Office Equipment | 25

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price).

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 10 |  | 12

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 20,000 |  | 20,000
| At 31 March 26 | 20,000 |  | 20,000
| Amortisation and impairment
| At 01 April 25 | 18,875 |  | 18,875
| Charge for year | 281 |  | 281
| At 31 March 26 | 19,156 |  | 19,156
| Net book value
| At 31 March 26 | 844 |  | 844
| At 31 March 25 | 1,125 |  | 1,125

5. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 103,510 |  | 124,477 |  | 11,878 |  | 6,059 |  | 245,924
| Additions | 800 |  | - |  | 1,667 |  | 1,140 |  | 3,607
| At 31 March 26 | 104,310 |  | 124,477 |  | 13,545 |  | 7,199 |  | 249,531
| Depreciation and impairment
| At 01 April 25 | 61,544 |  | 55,019 |  | 5,013 |  | 2,064 |  | 123,640
| Charge for year | 10,675 |  | 17,364 |  | 1,716 |  | 1,094 |  | 30,849
| At 31 March 26 | 72,219 |  | 72,383 |  | 6,729 |  | 3,158 |  | 154,489
| Net book value
| At 31 March 26 | 32,091 |  | 52,094 |  | 6,816 |  | 4,041 |  | 95,042
| At 31 March 25 | 41,966 |  | 69,458 |  | 6,865 |  | 3,995 |  | 122,284

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 34,262 |  | 14,658
| Bank borrowings and overdrafts | 15,316 |  | 985
| Taxation and social security | 33,755 |  | 47,312
| Total | 83,333 |  | 62,955

| Taxation creditors include the corporation tax charge for the year, VAT and payroll tax deductions. None of these amounts are overdue for payment.

7. | Creditors: amounts due after one year
--- | ---
| This amount is the balance on the director's current account

8. | Provisions for liabilities
--- | ---
| The provisions are in respect of deferred tax in accordance with the stated accounting policy

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 23,760 |  | 30,571
| Total | 23,760 |  | 30,571