Justin Cogman Landscaping Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 9227594

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,353		11,985

			12,353		11,985
CURRENT ASSETS
Stocks	5	10,617		13,079
Debtors	6	14,444		17,214
Cash at bank and in hand		24,835		18,663

		49,896		48,956
Creditors: Amounts Falling Due Within One Year	7	(16,474 )		(16,572 )

NET CURRENT ASSETS (LIABILITIES)			33,422		32,384

TOTAL ASSETS LESS CURRENT LIABILITIES			45,775		44,369

NET ASSETS			45,775		44,369

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			45,765		44,359

SHAREHOLDERS' FUNDS			45,775		44,369

Page 1

Page 2

Justin Cogman Landscaping Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Justin Cogman

Director

29th April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Justin Cogman Landscaping Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9227594 . The registered office is 2 Station Road, Brundall, Norfolk, NR13 5LA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. All income is derived from activities within the UK.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	25% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

Page 3

Page 4

Justin Cogman Landscaping Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	21,944	31,974	-	640	54,558
Additions	2,140	-	2,346	-	4,486

As at 30 September 2025	24,084	31,974	2,346	640	59,044

Depreciation
As at 1 October 2024	14,539	27,683	-	351	42,573
Provided during the period	2,387	1,072	587	72	4,118

As at 30 September 2025	16,926	28,755	587	423	46,691

Net Book Value
As at 30 September 2025	7,158	3,219	1,759	217	12,353

As at 1 October 2024	7,405	4,291	-	289	11,985

5. Stocks

	2025	2024
	£	£
Materials	2,300	2,300
Work in progress	7,775	10,295
Payments on account	542	484

	10,617	13,079

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,230	5,430
Director's loan account	10,214	11,784

	14,444	17,214

Page 4

Page 5

Justin Cogman Landscaping Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	8,571	8,460
Other creditors	7,903	8,112

	16,474	16,572

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr Justin Cogman	11,783	45,165	46,734	-	10,214

The above loan is unsecured, interest free and repayable on demand.

Dividends paid to directors

	2025	2024
	£	£
Mr Justin Cogman	35,000	35,000

10. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	35,500	35,500

11. Ultimate Controlling Party

The company's ultimate controlling party is the director by virtue of his ownership of 100% of the issued share capital in the company.