KDF Landscapes Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 07457070

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		32,141		42,461

			32,141		42,461
CURRENT ASSETS
Debtors	6	52,262		93,318
Cash at bank and in hand		291,808		248,269

		344,070		341,587
Creditors: Amounts Falling Due Within One Year	7	(34,276 )		(57,620 )

NET CURRENT ASSETS (LIABILITIES)			309,794		283,967

TOTAL ASSETS LESS CURRENT LIABILITIES			341,935		326,428

PROVISIONS FOR LIABILITIES
Deferred Taxation			(622 )		(622 )

NET ASSETS			341,313		325,806

CAPITAL AND RESERVES
Called up share capital			100		100
Income Statement			341,213		325,706

SHAREHOLDERS' FUNDS			341,313		325,806

Page 1

Page 2

KDF Landscapes Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr K D Feather

Director

15/05/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

KDF Landscapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07457070 . The registered office is 15 Ellison Grove, Eastburn, Keighley, West Yorkshire, BD20 8DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Turnover is invoiced and recognised on completion of the work undertaken

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.

Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Page 3

Page 4

KDF Landscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.

2.8. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	66,710

As at 31 March 2026	66,710

Amortisation
As at 1 April 2025	66,710

As at 31 March 2026	66,710

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

Page 4

Page 5

KDF Landscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	11,566	89,625	4,635	105,826

As at 31 March 2026	11,566	89,625	4,635	105,826

Depreciation
As at 1 April 2025	8,446	51,512	3,407	63,365
Provided during the period	480	9,529	311	10,320

As at 31 March 2026	8,926	61,041	3,718	73,685

Net Book Value
As at 31 March 2026	2,640	28,584	917	32,141

As at 1 April 2025	3,120	38,113	1,228	42,461

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	49,805	78,527
Prepayments and accrued income	2,457	3,128
Director's loan account	-	11,663

	52,262	93,318

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7,640	12,020
Corporation tax	9,414	19,974
Other taxes and social security	157	313
VAT	13,008	18,168
Other creditors	1,712	5,155
Accruals and deferred income	1,990	1,990
Director's loan account	355	-

	34,276	57,620

8. Directors Advances, Credits and Guarantees

Included within other debtors is following loan to the director:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Kevin Feather	11,663	-	(11,663 )	-	-

The above loan is interest free and repayable on demand.

Page 5

Page 6

KDF Landscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Related Party Transactions

During the year, dividends of £21,500 (2025 - £27,500) were paid to Mr K D Feather.

Included in creditors: amounts falling due within one year, is a directors loan account balance of £355 (2025 - £nil) owing to Mr K D Feather.

The balance is interest free and repayable on demand.

10. Ultimate Controlling Party

The company is under the control of Mr K D Feather, who is interested in 100% of the company's issued share capital.

Page 6