REGISTERED NUMBER: 06883988 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Phil Franklin Landscapes Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

106,883

124,658

Current assets

Debtors

5

172,786

201,956

Cash at bank

92,353

18,206

265,139

220,162

Creditors

Amounts falling due within one year

6

119,249

120,787

Net current assets

145,890

99,375

Total assets less current liabilities

252,773

224,033

Creditors

Amounts falling due after more than one year

7

6,265

23,212

Net assets

246,508

200,821

Capital and reserves

Called up share capital

100

100

Retained earnings

246,408

200,721

246,508

200,821

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 9 March 2026 and were signed on its behalf by:

P R L Jones - Director

1.	Statutory information

Phil Franklin Landscapes Ltd 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:

06883988

Registered office:

61 Forest Drive East

Forest Drive East

London

E11 1JX

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.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 23 (2024 - 22 ) .

4.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 October 2024

7,533

239,207

9,177

255,917

Additions

11,793

-

1,737

13,530

At 30 September 2025

19,326

239,207

10,914

269,447

Depreciation

At 1 October 2024

2,775

126,054

2,430

131,259

Charge for year

1,383

28,288

1,634

31,305

At 30 September 2025

4,158

154,342

4,064

162,564

Net book value

At 30 September 2025

15,168

84,865

6,850

106,883

At 30 September 2024

4,758

113,153

6,747

124,658

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

112,006

141,413

Other debtors

60,780

60,543

172,786

201,956

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

1,435

1,550

Hire purchase contracts

9,397

20,058

Trade creditors

1,773

485

Corporation tax

26,016

19,021

Social security and other taxes

-

9,928

VAT

57,781

48,593

Other creditors

859

1,283

Directors' current accounts

12,405

9,938

Accrued expenses

9,583

9,931

119,249

120,787

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

6,265

23,212

8.	Ultimate controlling party

The controlling party is P R L Jones.