Archway Green Limited
Annual Report and Financial Statements
For the year ended 31 December 2025
Company Registration No. 11625769 (England and Wales)
Archway Green Limited
Company Information
Directors
R A Critchley
J F Devenish
Secretary
R A Critchley
Company number
11625769
Registered office
York House City Fields Business Park
City Fields Way
Tangmere
Chichester
West Sussex
England
PO20 2FR
Auditors
Moore Kingston Smith LLP
Orbital House
20 Eastern Road
Romford
Essex
RM1 3PJ
Archway Green Limited
Contents
Page
Strategic report
1 - 2
Directors' report
3 - 4
Independent auditor's report
5 - 9
Profit and loss account
10
Statement of comprehensive income
11
Balance sheet
12
Statement of changes in equity
13
Statement of cash flows
14
Notes to the financial statements
15 - 27
Archway Green Limited
Strategic Report
For the year ended 31 December 2025
Page 1

The directors present the strategic report for the year ended 31 December 2025.

Business Review

Archway Green Limited remains committed to be the leading provider of sustainable and innovative landscaping solutions, transforming outdoor spaces to enhance the quality of life for our clients and communities.

Archway Green Limited specialises in comprehensive landscaping, fencing and grounds maintenance services, for the primary markets of housebuilding, commercial, local authority and public spaces.

Strategy and Objectives

The Company's strategy is to build a resilient landscaping business underpinned by project management excellence, a scalable labour force, and disciplined cost control. The directors' medium-term objectives are to

- grow turnover through a balanced mix of commercial and residential contracts;

- deliver sustainable profit growth through tighter cost control and continued improvement in operational efficiency;

- develop project management capability so that contracts are consistently delivered on time, on budget and to specification;

- maintain a scalable labour force, supported by training, apprenticeships and trusted sub-contract partners, so that capacity flexes with demand;

- uphold the standards of safety, environmental responsibility and customer service on which the Company's reputation depends.

Financial Key Performance Indicators

Revenue Growth:

Archway Green Limited has experienced more stable revenue growth, driven by continued client relations and increased project volumes in a tougher trading market. In the FY2 5, revenue grew by 2.7% (FY2 4: 3.6%) to £16,447,460 (FY2 4: £16,020,200).

Profit Margin:

Archway Green Limited has improved its profit and remains committed to delivering the strategy to continue to improve this.

Cash Flow:

Archway Green Limited’s cash flow has remained strong through 2025. This has enabled us to continue to fund our expansion plans without external financing.

Archway Green Limited
Strategic Report (Continued)
For the year ended 31 December 2025
Page 2
Principal Risks and Uncertainties

Key risks and mitigation of these are listed below

Market and demand

Exposure to the housing market and capital spending; mitigated by a balanced customer mix and forward order book.

People and skills

Addressed through training and fair pay practices and benchmarking.

Health and Safety

Working on active construction sites presents ongoing health and safety risks. We maintain a strong safety culture, with regular training, audits, and proactive reporting to minimise incidents and ensure compliance.

Input costs and supply

Managed through long-standing supplier relationships and purchasing approval workflows.

Future Outlook

The directors expect trading conditions to remain steady. The Company enters the new year with a healthy forward order book and strong cash balance, and the directors remain confident in the long-term prospects of the business.

The directors would like to thank all of our staff for their efforts throughout 2025.

On behalf of the board

R A Critchley
Director
25 June 2026
Archway Green Limited
Directors' Report
For the year ended 31 December 2025
Page 3

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company continued to be that of new build landscaping.

Results and dividends

The results for the year are set out on page 10.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

R A Critchley
J F Devenish
Auditor

The auditor, Moore Kingston Smith LLP, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Archway Green Limited
Directors' Report (Continued)
For the year ended 31 December 2025
Page 4
On behalf of the board
R A Critchley
Director
25 June 2026
Archway Green Limited
Independent Auditor's Report
To the Members of Archway Green Limited
Page 5
Opinion

We have audited the financial statements of Archway Green Limited (the 'company') for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Archway Green Limited
Independent Auditor's Report
To the Members of Archway Green Limited (Continued)
Page 6

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the Strategic Report and the Directors' R eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the Strategic Report or the Directors' R eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Directors' R esponsibilities S tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Archway Green Limited
Independent Auditor's Report
To the Members of Archway Green Limited (Continued)
Page 7
Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the company’s internal control.

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

- Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern.

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Archway Green Limited
Independent Auditor's Report
To the Members of Archway Green Limited (Continued)
Page 8

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the company.

Our approach was as follows:

- We obtained an understanding of the legal and regulatory requirements applicable to the company and considered that the most significant are the Companies Act 2006, UK financial reporting standards as issued by the Financial Reporting Council, and UK taxation legislation.

- We obtained an understanding of how the company complies with these requirements by discussions with management and those charged with governance.

- We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

- We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.

- Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Archway Green Limited
Independent Auditor's Report
To the Members of Archway Green Limited (Continued)
Page 9

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Steven Rushmer
Senior Statutory Auditor
for and on behalf of Moore Kingston Smith LLP
25 June 2026
Chartered Accountants
Statutory Auditor
Orbital House
20 Eastern Road
Romford
Essex
RM1 3PJ
Archway Green Limited
Profit and Loss Account
For the year ended 31 December 2025
Page 10
2025
2024
Notes
£
£
Turnover
16,447,460
16,020,200
Cost of sales
(11,786,774)
(11,734,875)
Gross profit
4,660,686
4,285,325
Administrative expenses
(3,665,078)
(3,933,731)
Operating profit
3
995,608
351,594
Interest receivable and similar income
419
-
0
Interest payable and similar expenses
6
(143,560)
(205,607)
Profit before taxation
852,467
145,987
Tax on profit
7
(217,003)
(28,108)
Profit for the financial year
635,464
117,879

The Profit and Loss Account has been prepared on the basis that all operations are continuing operations.

Archway Green Limited
Statement of Comprehensive Income
For the year ended 31 December 2025
Page 11
2025
2024
£
£
Profit for the year
635,464
117,879
Other comprehensive income
-
-
Total comprehensive income for the year
635,464
117,879
Archway Green Limited
Balance Sheet
As at 31 December 2025
Page 12
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
9
1,472,539
1,837,896
Current assets
Stock
10
168,987
184,579
Debtors
11
5,313,962
4,911,213
Cash at bank and in hand
578,905
575,071
6,061,854
5,670,863
Creditors: amounts falling due within one year
12
(4,638,886)
(4,688,055)
Net current assets
1,422,968
982,808
Total assets less current liabilities
2,895,507
2,820,704
Creditors: amounts falling due after more than one year
13
(230,953)
(751,543)
Provisions for liabilities
Deferred tax liability
15
(169,501)
(209,582)
(169,501)
(209,582)
Net assets
2,495,053
1,859,579
Capital and reserves
Called up share capital
17
70
60
Profit and loss reserves
2,494,983
1,859,519
Total equity
2,495,053
1,859,579

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 25 June 2026 and are signed on its behalf by:
R A Critchley
Director
Company Registration No. 11625769
Archway Green Limited
Statement of Changes in Equity
For the year ended 31 December 2025
Page 13
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
60
1,741,640
1,741,700
Year ended 31 December 2024:
Profit and total comprehensive income
-
117,879
117,879
Balance at 31 December 2024
60
1,859,519
1,859,579
Year ended 31 December 2025:
Profit and total comprehensive income
-
635,464
635,464
Issue of share capital
17
10
-
10
Balance at 31 December 2025
70
2,494,983
2,495,053
Archway Green Limited
Statement of Cash Flows
For the year ended 31 December 2025
Page 14
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
21
1,000,887
981,902
Interest paid
(143,560)
(205,607)
Income taxes paid
(81,472)
-
0
Net cash inflow from operating activities
775,855
776,295
Investing activities
Purchase of tangible fixed assets
(351,507)
(3,334)
Proceeds from disposal of tangible fixed assets
132,201
151,079
Interest received
419
-
0
Net cash (used in)/generated from investing activities
(218,887)
147,745
Financing activities
Proceeds from issue of shares
10
-
0
Payment of finance leases obligations
(553,144)
(850,040)
Net cash used in financing activities
(553,134)
(850,040)
Net increase in cash and cash equivalents
3,834
74,000
Cash and cash equivalents at beginning of year
575,071
501,071
Cash and cash equivalents at end of year
578,905
575,071
Archway Green Limited
Notes to the Financial Statements
For the year ended 31 December 2025
Page 15
1
Accounting policies
Company information

Archway Green Limited is a private company limited by shares incorporated in England and Wales. The registered office is York House City Fields Business Park, City Fields Way, Tangmere, Chichester, West Sussex, England, PO20 2FR

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.

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 pound.

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

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of White Square Holdings Limited. These consolidated financial statements are available from its registered office York House, City Fields Business Park, Tangmere, Chichester, West Sussex, United Kingdom, PO20 2FR.

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 consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Archway Green Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 16

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

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 5 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

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.

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:

Leasehold improvements
over the period of the lease
Plant and equipment
20% reducing balance
Fixtures and fittings
15% reducing balance
Computers
25% reducing balance
Motor vehicles
33% 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
Stock

Stock 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 stock to their present location and condition.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Archway Green Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 17
1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Archway Green Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 18
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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
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.

Archway Green Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 19
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.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
24,326
23,750
Depreciation of tangible fixed assets
571,442
642,998
Loss/(profit) on disposal of tangible fixed assets
13,221
(5,694)
Operating lease charges
194,758
175,056
Archway Green Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 20
4
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Head office
30
28
Fencing
17
29
Landscaping
41
50
Maintenance
13
11
Yard & care
3
3
Unallocated
1
-
Total
105
121

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
4,421,950
4,651,407
Social security costs
502,223
481,625
Pension costs
61,095
67,983
4,985,268
5,201,015
5
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
92,613
95,108
6
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
58,902
103,807
Interest on finance leases and hire purchase contracts
84,658
101,800
143,560
205,607
Archway Green Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 21
7
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
257,084
73,282
Deferred tax
Origination and reversal of timing differences
(40,081)
(45,174)
Total tax charge
217,003
28,108

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
852,467
145,987
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
213,117
36,497
Tax effect of expenses that are not deductible in determining taxable profit
3,886
37,871
Tax effect of income not taxable in determining taxable profit
-
0
(1,125)
Adjustments in respect of prior years
-
0
39
Deferred tax adjustments in respect of prior years
-
0
(45,174)
Taxation charge for the year
217,003
28,108
8
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
105,101
Amortisation and impairment
At 1 January 2025 and 31 December 2025
105,101
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
Archway Green Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 22
9
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 January 2025
7,222
609,786
8,319
74,158
2,232,006
2,931,491
Additions
18,995
245,736
2,624
8,912
75,240
351,507
Disposals
(7,276)
(89,401)
(2,823)
(18,798)
(221,654)
(339,952)
Transfers
17,318
(26,632)
13,063
(1)
(3,352)
396
At 31 December 2025
36,259
739,489
21,183
64,271
2,082,240
2,943,442
Depreciation and impairment
At 1 January 2025
-
0
142,542
2,343
28,548
920,162
1,093,595
Depreciation charged in the year
6,622
107,735
2,712
12,085
442,288
571,442
Eliminated in respect of disposals
-
0
(27,025)
(1,245)
(14,125)
(152,135)
(194,530)
Transfers
-
0
283
(25)
28
110
396
At 31 December 2025
6,622
223,535
3,785
26,536
1,210,425
1,470,903
Carrying amount
At 31 December 2025
29,637
515,954
17,398
37,735
871,815
1,472,539
At 31 December 2024
7,222
467,244
5,976
45,610
1,311,844
1,837,896

The net carrying value of tangible fixed assets includes the following in respect of assets held under finance leases.

2025
2024
£
£
Plant and equipment
335,429
291,297
Motor vehicles
691,833
1,246,304
1,027,262
1,537,601
10
Stock
2025
2024
£
£
Finished goods and goods for resale
168,987
184,579
Archway Green Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 23
11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
739,501
505,155
Other debtors
145,760
201,256
Prepayments and accrued income
4,428,701
4,204,802
5,313,962
4,911,213
12
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Obligations under finance leases
14
487,179
598,161
Trade creditors
1,289,683
1,289,986
Amounts owed to group undertakings
1,692,428
1,723,905
Corporation tax
257,084
81,472
Other taxation and social security
127,428
101,768
Other creditors
598,694
746,918
Accruals and deferred income
186,390
145,845
4,638,886
4,688,055

Included in other creditors is £271,721 (2024: £260,228) due to Lloyds Bank PLC. This amount is secured by a fixed charge over all the property and undertaking of the company with a Negative Pledge.

13
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
14
230,953
673,115
Other creditors
-
0
78,428
230,953
751,543
14
Finance lease obligations
2025
2024
Amounts due:
£
£
Within one year
487,179
598,161
After more than one year
230,953
673,115
718,132
1,271,276
Archway Green Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
14
Finance lease obligations
(Continued)
Page 24

Finance lease payments represent rentals payable by the company for certain items of plant and machinery. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

15
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
169,501
209,582
2025
Movements in the year:
£
Liability at 1 January 2025
209,582
Credit to profit or loss
(40,081)
Liability at 31 December 2025
169,501
16
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
61,095
67,983

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

At the balance sheet date, contributions amounting to £294 (2024: £12,975) were outstanding and are included within other creditors.

Archway Green Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 25
17
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
0
60
-
0
60
Ordinary A shares of 10p each
600
0
60
-
0
Ordinary B shares of 10p each
100
0
10
-
0
700
60
70
60

On 28 February 2025, the ordinary shares were subdivided and redesignated into 600 Ordinary A shares of £0.10 each. Also on 28 February 2025, 100 Ordinary B were issued at £0.10 each.

18
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
47,236
86,866
Years 2-5
15,429
64,709
62,665
151,575
Archway Green Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 26
19
Related party transactions
The following entities are related by virtue of common control: White Square Holdings Limited, White Square Capital (2025) Limited (formerly Greenwood South Limited), Greenwood Group Limited and Greenwood Holland BV.
During the year the company made purchases of £nil (2024: £811) from Ox Tools Limited, a company with a director in common, Mr R Critchley.
During the year the company made purchases of £494 (2024: £nil) from Zapp UK Trading Limited, a company with a director in common, Mr J Devenish.
During the year the company made sales of £35,000 (2024: £nil) to, and made purchases of £75,350 (2024: £162,111) from Farnborough Tool Hire Limited, a company with a common shareholder, Mr P Marsh. At the year end included in trade creditors is £nil (2024: £39,628) owed to Farnborough Tool Hire Limited.

During the year the company made sales of £15,667 (2024: £nil) to White Square Holdings Limited, and made purchases of £33,267 (2024: £nil) from White Square Holdings Limited. At the year end included in creditors is £380,387 (202 4: £nil) owed to White Square Holdings Limited.

During the year the company made sales of £1,200 (2024: £519) to Greenwood Group Limited, and made purchases of £2,649,429 (2024: £2,596,283) from Greenwood Group Limited. At the year end included in creditors is £1,303,376 (202 4: £1,069,283) owed to Greenwood Group Limited.

During the year the company made sales of £1,062 (2024: £nil) to White Square Capital (2025) Limited (formerly Greenwood South Limited), and made purchases of £360,984 (202 4: £427,299) from White Square Capital (2025) Limited (formerly Greenwood South Limited). At the year end included in creditors is £8,665 (2024: £nil) owed to White Square Capital (2025) Limited (previously Greenwood South Limited).

During the year the company made sales of £8,400 (202 4: £nil) to Global Health Environments Limited, a company with a close family shareholder. At the year end included in trade debtors is £4,200 (2024: £nil) owed from Global Health Environments Limited.

20
Ultimate controlling party

The company's ultimate and immediate parent company is White Square Holdings Limited, a company registered in England and Wales.

White Square Holdings Limited is the smallest and largest group for which consolidated accounts including this company are prepared. The registered address of White Square Holdings Ltd is York House, City Fields Business Park, Tangmere, Chichester, West Sussex, United Kingdom, PO20 2FR.

Archway Green Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 27
21
Cash generated from operations
2025
2024
£
£
Profit after taxation
635,464
117,879
Adjustments for:
Taxation charged
217,003
28,108
Finance costs
143,560
205,607
Investment income
(419)
-
0
Loss/(gain) on disposal of tangible fixed assets
13,221
(5,694)
Depreciation and impairment of tangible fixed assets
571,442
642,998
Movements in working capital:
Decrease in stock
15,592
85,544
Increase in debtors
(402,749)
(130,910)
(Decrease)/increase in creditors
(192,227)
38,370
Cash generated from operations
1,000,887
981,902
22
Analysis of changes in net debt
1 January 2025
Cash flows
31 December 2025
£
£
£
Cash at bank and in hand
575,071
3,834
578,905
Lease liabilities
(1,271,276)
553,144
(718,132)
(696,205)
556,978
(139,227)
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