REGISTERED NUMBER: 09251927 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Landscape Plants (Cleobury) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S E Zytke

Mrs H L Large

REGISTERED OFFICE:

Six Ashes Nursery

Bridgenorth Road

Cleobury Mortimer

Worcestershire

DY14 8JF

REGISTERED NUMBER:

09251927 (England and Wales)

ACCOUNTANTS:

Pinfields Limited

Chartered Accountants

Meryll House

57 Worcester Road

Bromsgrove

Worcestershire

B61 7DN

FIXED ASSETS

Tangible assets

4

199,557

200,522

CURRENT ASSETS

Stocks

7,947

7,486

Debtors

5

287,597

215,798

Cash at bank

316,788

204,571

612,332

427,855

CREDITORS

Amounts falling due within one year

6

331,576

223,334

NET CURRENT ASSETS

280,756

204,521

TOTAL ASSETS LESS CURRENT LIABILITIES

480,313

405,043

CREDITORS

Amounts falling due after more than one year

7

(29,366

)

(14,317

)

PROVISIONS FOR LIABILITIES

(6,513

)

(14,522

)

NET ASSETS

444,434

376,204

CAPITAL AND RESERVES

Called up share capital

105

104

Retained earnings

444,329

376,100

SHAREHOLDERS' FUNDS

444,434

376,204

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 February 2026 and were signed on its behalf by:

Mrs S E Zytke - Director

1.	STATUTORY INFORMATION

Landscape Plants (Cleobury) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Sale of goods - Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Tangible fixed assets

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

Improvements to property

-

5% straight line on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

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 Statement of Income and Retained Earnings, 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 9 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 November 2024

125,895

81,705

132,137

Additions

-

-

-

Disposals

-

-

10,898

At 31 October 2025

125,895

81,705

143,035

DEPRECIATION

At 1 November 2024

29,156

43,018

113,482

Charge for year

6,294

5,803

3,052

Eliminated on disposal

-

-

9,204

At 31 October 2025

35,450

48,821

125,738

NET BOOK VALUE

At 31 October 2025

90,445

32,884

17,297

At 31 October 2024

96,739

38,687

18,655

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

120,438

1,938

462,113

Additions

35,888

-

35,888

Disposals

(39,995

)

-

(29,097

)

At 31 October 2025

116,331

1,938

468,904

DEPRECIATION

At 1 November 2024

74,650

1,285

261,591

Charge for year

10,528

215

25,892

Eliminated on disposal

(27,340

)

-

(18,136

)

At 31 October 2025

57,838

1,500

269,347

NET BOOK VALUE

At 31 October 2025

58,493

438

199,557

At 31 October 2024

45,788

653

200,522

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

283,664

211,865

Other debtors

3,933

3,933

287,597

215,798

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

18,993

22,216

Trade creditors

142,064

78,938

Taxation and social security

112,863

75,323

Other creditors

57,656

46,857

331,576

223,334

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

29,366

14,317

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Hire purchase contracts

48,359

36,533

Amounts owing on hire purchase are secured on the assets concerned.