AVERY LANDSCAPES LIMITED


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)

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.

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.

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:

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