Registration number: 03618569

Dixon Landscapes Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

Dixon Landscapes Limited

Company Information

Directors

V A Dixon R J Dixon

Registered office

Woodbrae Comb Hill Haltwhistle Northumberland NE49 9EN

Accountants

Heritage Accountancy Limited Chartered Certified Accountants76 Front Street Prudhoe Northumberland NE42 5PU

Dixon Landscapes Limited

(Registration number: 03618569)
Abridged Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	167,054	182,116
Investment property		414,128	264,128
		581,182	446,244
Current assets
Stocks	5	43,537	50,000
Debtors		111,162	288,576
Cash at bank and in hand		688,709	692,790
		843,408	1,031,366
Prepayments and accrued income		-	231
Creditors: Amounts falling due within one year		(249,801)	(228,161)
Net current assets		593,607	803,436
Total assets less current liabilities		1,174,789	1,249,680
Provisions for liabilities		(8,894)	(8,894)
Accruals and deferred income		(1,575)	(1,325)
Net assets		1,164,320	1,239,461
Capital and reserves
Called up share capital	6	100	100
Other reserves		49,579	49,579
Retained earnings		1,114,641	1,189,782
Shareholders' funds		1,164,320	1,239,461

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 May 2026 and signed on its behalf by:
 

Dixon Landscapes Limited

(Registration number: 03618569)
Abridged Balance Sheet as at 31 August 2025

......................................... V A Dixon Director

Dixon Landscapes Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Woodbrae
Comb Hill
Haltwhistle
Northumberland
NE49 9EN

These financial statements were authorised for issue by the Board on 28 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and equipment	25% Reducing Balance Basis
Fixtures and fittings	15% Reducing Balance Basis

Dixon Landscapes Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Motor vehicles

25% Reducing Balance Basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the Directors. The value uses observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dixon Landscapes Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 3).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	134,098	264,960	399,058
Additions	31,089	52,532	83,621
Disposals	(38,096)	(114,030)	(152,126)
At 31 August 2025	127,091	203,462	330,553
Depreciation
At 1 September 2024	76,083	140,859	216,942
Charge for the year	22,012	44,159	66,171
Eliminated on disposal	(12,393)	(107,221)	(119,614)
At 31 August 2025	85,702	77,797	163,499
Carrying amount
At 31 August 2025	41,389	125,665	167,054
At 31 August 2024	58,015	124,101	182,116

Investment properties

	2025 £
At 1 September	264,128
Additions	150,000
At 31 August	414,128

Dixon Landscapes Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

There has been no valuation of investment property by an independent valuer.

5

Stocks

	2025 £	2024 £
Other inventories	43,537	50,000

Dixon Landscapes Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100