Company Registration No. 09202037 (England and Wales)
KTY LANDSCAPE CONTRACTOR LIMITED
ANNUAL REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
KTY LANDSCAPE CONTRACTOR LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
KTY LANDSCAPE CONTRACTOR LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KTY LANDSCAPE CONTRACTOR LIMITED FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KTY Landscape Contractor Limited for the year ended 30 September 2025 set out on pages 2 to 6 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of KTY Landscape Contractor Limited, as a body, in accordance with the terms of our engagement letter dated 9 June 2026. Our work has been undertaken solely to prepare for your approval the financial statements of KTY Landscape Contractor Limited and state those matters that we have agreed to state to the b oard of d irectors of KTY Landscape Contractor Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KTY Landscape Contractor Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that KTY Landscape Contractor Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of KTY Landscape Contractor Limited. You consider that KTY Landscape Contractor Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of KTY Landscape Contractor Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Carpenter Box
22 June 2026
Chartered Accountants
26 Stroudley Road
Brighton
East Sussex
BN1 4BH
KTY LANDSCAPE CONTRACTOR LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
63,523
62,896
Current assets
Stocks
777
1,511
Debtors
5
16,121
28,660
Cash at bank and in hand
17,506
16,191
34,404
46,362
Creditors: amounts falling due within one year
6
(69,437)
(63,616)
Net current liabilities
(35,033)
(17,254)
Total assets less current liabilities
28,490
45,642
Creditors: amounts falling due after more than one year
7
(18,107)
(16,800)
Provisions for liabilities
(8,530)
(11,769)
Net assets
1,853
17,073
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,753
16,973
Total equity
1,853
17,073

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 22 June 2026 and are signed on its behalf by:
Kevin Young
Director
Company Registration No. 09202037
KTY LANDSCAPE CONTRACTOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

KTY Landscape Contractor Limited is a private company limited by shares incorporated in England and Wales. The registered office is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1RL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the sales income received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Sales income represents revenue earned under a wide variety of contracts to provide landscape services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Sales income that is contingent on events outside the control of the firm is recognised when the contingent event occurs.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

KTY LANDSCAPE CONTRACTOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% reducing balance
Fixtures, fittings & equipment
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.7
Financial instruments

The company has the following financial instruments :

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

KTY LANDSCAPE CONTRACTOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons employed by the company during the year was 2 (2024 - 2).

3
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024 and 30 September 2025
25,000
Amortisation and impairment
At 1 October 2024 and 30 September 2025
25,000
Carrying amount
At 30 September 2025
-
0
At 30 September 2024
-
0
KTY LANDSCAPE CONTRACTOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
174,927
Additions
21,803
At 30 September 2025
196,730
Depreciation and impairment
At 1 October 2024
112,031
Depreciation charged in the year
21,176
At 30 September 2025
133,207
Carrying amount
At 30 September 2025
63,523
At 30 September 2024
62,896
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
16,121
28,660
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
12,805
15,108
Other creditors
56,632
48,508
69,437
63,616
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
18,107
16,800
2025-09-30 2024-10-01 false false false 22 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Kevin Young Sonia Young 09202037 2 09202037 2024-10-01 2025-09-30 09202037 2025-09-30 09202037 2024-09-30 09202037 core:OtherPropertyPlantEquipment 2025-09-30 09202037 core:OtherPropertyPlantEquipment 2024-09-30 09202037 core:CurrentFinancialInstruments 2025-09-30 09202037 core:CurrentFinancialInstruments 2024-09-30 09202037 core:Non-currentFinancialInstruments 2025-09-30 09202037 core:Non-currentFinancialInstruments 2024-09-30 09202037 core:ShareCapital 2025-09-30 09202037 core:ShareCapital 2024-09-30 09202037 core:RetainedEarningsAccumulatedLosses 2025-09-30 09202037 core:RetainedEarningsAccumulatedLosses 2024-09-30 09202037 bus:Director1 2024-10-01 2025-09-30 09202037 core:Goodwill 2024-10-01 2025-09-30 09202037 core:PlantMachinery 2024-10-01 2025-09-30 09202037 core:FurnitureFittings 2024-10-01 2025-09-30 09202037 core:MotorVehicles 2024-10-01 2025-09-30 09202037 core:NetGoodwill 2024-09-30 09202037 core:NetGoodwill 2025-09-30 09202037 core:NetGoodwill 2024-09-30 09202037 core:OtherPropertyPlantEquipment 2024-09-30 09202037 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 09202037 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09202037 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09202037 bus:FRS102 2024-10-01 2025-09-30 09202037 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 09202037 bus:Director2 2024-10-01 2025-09-30 09202037 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP