REGISTERED NUMBER: 04093684 (England and Wales)

PMC Landscapes Limited

Unaudited Financial Statements

For The Year Ended 31st January 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

P M Cox

R J Osborn

SECRETARY:

P M Cox

REGISTERED OFFICE:

Unit 81 Centaur Court

Claydon Business Park

Gt. Blakenham

Ipswich

Suffolk

IP6 0NL

REGISTERED NUMBER:

04093684 (England and Wales)

ACCOUNTANTS:

John Phillips & Co Limited

Accountants

Unit 81 Centaur Court

Claydon Business Park

Gt. Blakenham

Ipswich

Suffolk

IP6 0NL

FIXED ASSETS

Tangible assets

4

556,935

527,760

Investment property

5

26,134

26,134

583,069

553,894

CURRENT ASSETS

Stocks

6

19,000

24,500

Debtors

7

1,083,458

1,032,193

Cash at bank

36,805

124,452

1,139,263

1,181,145

CREDITORS

Amounts falling due within one year

8

787,827

879,407

NET CURRENT ASSETS

351,436

301,738

TOTAL ASSETS LESS CURRENT LIABILITIES

934,505

855,632

CREDITORS

Amounts falling due after more than one year

9

290,678

286,932

NET ASSETS

643,827

568,700

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

11

642,827

567,700

SHAREHOLDERS' FUNDS

643,827

568,700

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th June 2026 and were signed on its behalf by:

P M Cox - Director

1.	STATUTORY INFORMATION

PMC Landscapes 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.

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 cost

Motor vehicles

-

25% on reducing balance

Office Equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

Equipment

Totals

£

£

£

£

COST

At 1st February 2025

113,220

934,174

2,436

1,049,830

Additions

24,870

276,624

-

301,494

Disposals

-

(230,139

)

-

(230,139

)

At 31st January 2026

138,090

980,659

2,436

1,121,185

DEPRECIATION

At 1st February 2025

101,685

419,776

609

522,070

Charge for year

7,186

197,755

609

205,550

Eliminated on disposal

-

(163,370

)

-

(163,370

)

At 31st January 2026

108,871

454,161

1,218

564,250

NET BOOK VALUE

At 31st January 2026

29,219

526,498

1,218

556,935

At 31st January 2025

11,535

514,398

1,827

527,760

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st February 2025

and 31st January 2026

26,134

NET BOOK VALUE

At 31st January 2026

26,134

At 31st January 2025

26,134

6.

STOCKS

2026

2025

£

£

Stocks & Work-in-progress

19,000

24,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

638,040

637,604

Bad debt provision

(66,741

)

(110,757

)

Amounts owed by participating interests

200,768

168,392

T Cox Loan

157,000

157,000

Directors' loan accounts

-

9,719

VAT

154,391

164,819

Prepayments

-

5,416

1,083,458

1,032,193

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other loans

28,667

111,250

Hire purchase contracts

229,005

229,005

Trade creditors

279,107

350,907

Amounts owed to participating interests

29,030

29,030

Tax

40,348

123,017

Social security and other taxes

23,749

23,762

Other creditors

208

208

Credit Card

79,488

9,728

Directors' loan accounts

76,725

-

Accrued expenses

1,500

2,500

787,827

879,407

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

290,678

286,932

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

11.

RESERVES

Retained

earnings

£

At 1st February 2025

567,700

Profit for the year

75,127

At 31st January 2026

642,827