ROBINS NEST LANDSCAPERS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Sharpe

REGISTERED OFFICE:

26 Woodminton Drive

Chellaston

Derby

Derbyshire

DE73 6RZ

REGISTERED NUMBER:

04654971 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,989

15,316

7,989

15,316

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

6

11,537

874

Cash at bank and in hand

216,195

247,372

229,732

250,246

CREDITORS

Amounts falling due within one year

7

40,933

44,008

NET CURRENT ASSETS

188,799

206,238

TOTAL ASSETS LESS CURRENT LIABILITIES

196,788

221,554

PROVISIONS FOR LIABILITIES

8

-

600

NET ASSETS

196,788

220,954

CAPITAL AND RESERVES

Called up share capital

9

88

88

Capital redemption reserve

12

12

Retained earnings

196,688

220,854

SHAREHOLDERS' FUNDS

196,788

220,954

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 27 June 2026 and were signed by:

M Sharpe - Director

1.	STATUTORY INFORMATION

Robins Nest Landscapers 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

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 7 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

60,000

AMORTISATION

At 1 April 2025

and 31 March 2026

60,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

7,808

4,567

41,748

54,123

Additions

-

365

6,000

6,365

Disposals

(1,738

)

(3,097

)

(12,500

)

(17,335

)

At 31 March 2026

6,070

1,835

35,248

43,153

DEPRECIATION

At 1 April 2025

7,261

3,549

27,997

38,807

Charge for year

231

442

3,729

4,402

Eliminated on disposal

(1,738

)

(3,097

)

(3,210

)

(8,045

)

At 31 March 2026

5,754

894

28,516

35,164

NET BOOK VALUE

At 31 March 2026

316

941

6,732

7,989

At 31 March 2025

547

1,018

13,751

15,316

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

10,923

-

Other debtors

614

874

11,537

874

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

10,425

14,007

Taxation and social security

23,700

24,621

Other creditors

6,808

5,380

40,933

44,008

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

-

600

Deferred

tax

£

Balance at 1 April 2025

600

Provided during year

(600

)

Balance at 31 March 2026

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

88

Ordinary

£1

88

88