REGISTERED NUMBER: 13544047 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

DUTCH LANDSCAPE ARCHITECTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W P Dutch

REGISTERED OFFICE:

3 Manor Road

Colchester

Essex

CO3 3LU

REGISTERED NUMBER:

13544047 (England and Wales)

ACCOUNTANTS:

Richard Sexton & Co LLP

3 Manor Road

Colchester

Essex

CO3 3LU

FIXED ASSETS

Intangible assets

4

6,000

7,000

Tangible assets

5

16,533

19,874

22,533

26,874

CURRENT ASSETS

Debtors

6

88,858

53,590

Cash at bank

26,732

37,161

115,590

90,751

CREDITORS

Amounts falling due within one year

7

98,798

82,057

NET CURRENT ASSETS

16,792

8,694

TOTAL ASSETS LESS CURRENT LIABILITIES

39,325

35,568

PROVISIONS FOR LIABILITIES

910

1,400

NET ASSETS

38,415

34,168

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

38,315

34,068

SHAREHOLDERS' FUNDS

38,415

34,168

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 24 April 2026 and were signed by:

W P Dutch - Director

1.	STATUTORY INFORMATION

Dutch Landscape Architects Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Office equipment

-

33% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

10,000

AMORTISATION

At 1 September 2024

3,000

Charge for year

1,000

At 31 August 2025

4,000

NET BOOK VALUE

At 31 August 2025

6,000

At 31 August 2024

7,000

The goodwill was acquired on purchase of the business of Mr W P Dutch on 1st October 2021 at an open market value.

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

947

27,644

13,343

41,934

Additions

699

-

1,222

1,921

At 31 August 2025

1,646

27,644

14,565

43,855

DEPRECIATION

At 1 September 2024

519

13,490

8,051

22,060

Charge for year

282

2,831

2,149

5,262

At 31 August 2025

801

16,321

10,200

27,322

NET BOOK VALUE

At 31 August 2025

845

11,323

4,365

16,533

At 31 August 2024

428

14,154

5,292

19,874

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

81,616

49,250

Prepayments and accrued income

7,242

4,340

88,858

53,590

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,642

6,083

Corporation Tax

17,880

19,680

Social security and other taxes

24,485

18,518

Pensions

451

414

Directors loan account

42,923

30,907

Accrued expenses

8,417

6,455

98,798

82,057

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is W P Dutch.