REGISTERED NUMBER: 05383104 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Peter Batt Landscape Maintenance Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Perrett

REGISTERED OFFICE:

6 Shaw Gardens

Hengrove

Bristol

BS14 9TP

REGISTERED NUMBER:

05383104 (England and Wales)

ACCOUNTANTS:

Underwood Lamb Professional Services Ltd

Ground Floor, The Old Barn

Lady Farm

Chelwood

Bristol

BS39 4NN

FIXED ASSETS

Tangible assets

4

28,422

19,058

CURRENT ASSETS

Debtors

5

61,560

66,148

Cash at bank

52,709

20,478

114,269

86,626

CREDITORS

Amounts falling due within one year

6

69,172

66,626

NET CURRENT ASSETS

45,097

20,000

TOTAL ASSETS LESS CURRENT LIABILITIES

73,519

39,058

CREDITORS

Amounts falling due after more than one year

7

(7,105

)

(13,759

)

PROVISIONS FOR LIABILITIES

(6,344

)

(3,745

)

NET ASSETS

60,070

21,554

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

8

60,068

21,552

SHAREHOLDERS' FUNDS

60,070

21,554

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 3 June 2026 and were signed by:

C Perrett - Director

1.	STATUTORY INFORMATION

Peter Batt Landscape Maintenance 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

19,138

37,510

743

57,391

Additions

18,932

-

458

19,390

At 31 March 2026

38,070

37,510

1,201

76,781

DEPRECIATION

At 1 April 2025

14,408

23,865

60

38,333

Charge for year

2,651

7,077

298

10,026

At 31 March 2026

17,059

30,942

358

48,359

NET BOOK VALUE

At 31 March 2026

21,011

6,568

843

28,422

At 31 March 2025

4,730

13,645

683

19,058

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

28,310

DEPRECIATION

At 1 April 2025

14,666

Charge for year

7,077

At 31 March 2026

21,743

NET BOOK VALUE

At 31 March 2026

6,567

At 31 March 2025

13,644

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

61,560

66,148

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

6,655

6,655

Trade creditors

12,433

16,245

Taxation and social security

44,591

30,359

Other creditors

5,493

13,367

69,172

66,626

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

7,105

13,759

8.

RESERVES

Retained

earnings

£

At 1 April 2025

21,552

Profit for the year

75,716

Dividends

(37,200

)

At 31 March 2026

60,068