REGISTERED NUMBER: 04987606 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Horticultural Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J R Stott

SECRETARY:

Mrs S J Stott

REGISTERED OFFICE:

22 Northward Road

Wilmslow

Cheshire

SK9 6AD

REGISTERED NUMBER:

04987606 (England and Wales)

ACCOUNTANTS:

Lucas Reis Ltd

Chartered Accountants

Lansdowne House

85 Buxton Road

Stockport

Cheshire

SK2 6LR

FIXED ASSETS

Tangible assets

4

12,754

15,942

CURRENT ASSETS

Cash at bank and in hand

33,941

32,992

CREDITORS

Amounts falling due within one year

5

11,910

10,851

NET CURRENT ASSETS

22,031

22,141

TOTAL ASSETS LESS CURRENT LIABILITIES

34,785

38,083

CREDITORS

Amounts falling due after more than one year

6

(10,250

)

(14,631

)

PROVISIONS FOR LIABILITIES

(3,029

)

(3,029

)

NET ASSETS

21,506

20,423

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

21,505

20,422

SHAREHOLDERS' FUNDS

21,506

20,423

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 June 2026 and were signed by:

Mr J R Stott - Director

1.	STATUTORY INFORMATION

Horticultural Services 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 etc

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

39,896

DEPRECIATION

At 1 April 2025

23,954

Charge for year

3,188

At 31 March 2026

27,142

NET BOOK VALUE

At 31 March 2026

12,754

At 31 March 2025

15,942

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

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

37,490

DEPRECIATION

At 1 April 2025

22,134

Charge for year

3,071

At 31 March 2026

25,205

NET BOOK VALUE

At 31 March 2026

12,285

At 31 March 2025

15,356

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

4,380

4,380

Tax

5,673

4,721

Directors' loan accounts

263

156

Accrued expenses

1,594

1,594

11,910

10,851

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

10,250

14,631

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary

£1

1

1

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J R Stott.