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MAZZULLO + RUSSELL LANDSCAPE DESIGN LTD

Registered Number
08908537
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

MAZZULLO + RUSSELL LANDSCAPE DESIGN LTD
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | MAZZULLO, Emma Dominique
| RUSSELL, Elizabeth Diana

Registered Address | 1-5 Dells Mews Churton Place
| London
| SW1V 2LW

Registered Number | 08908537 (England and Wales)

MAZZULLO + RUSSELL LANDSCAPE DESIGN LTD
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 14,427 |  |  |  | 8,252
|  |  |  | 14,427 |  |  |  | 8,252
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 75,319 |  |  |  | 59,227 |  |
Cash at bank and on hand |  | 494,736 |  |  |  | 405,812 |  |
|  | 570,055 |  |  |  | 465,039 |  |
Creditors amounts falling due within one year | 5 | (230,716) |  |  |  | (153,737) |  |
Net current assets (liabilities) |  |  |  | 339,339 |  |  |  | 311,302
Total assets less current liabilities |  |  |  | 353,766 |  |  |  | 319,554
Net assets |  |  |  | 353,766 |  |  |  | 319,554
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 353,666 |  |  |  | 319,454
Shareholders' funds |  |  |  | 353,766 |  |  |  | 319,554

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 July 2026, and are signed on its behalf by:
MAZZULLO, Emma Dominique Director Registered Company No. 08908537

MAZZULLO + RUSSELL LANDSCAPE DESIGN LTD
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. All differences are charged to profit or loss.

| Current 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 24 | 75,367 |  | 75,367
| Additions | 13,700 |  | 13,700
| Disposals | (3,855) |  | (3,855)
| At 31 October 25 | 85,212 |  | 85,212
| Depreciation and impairment
| At 01 November 24 | 67,115 |  | 67,115
| Charge for year | 7,525 |  | 7,525
| On disposals | (3,855) |  | (3,855)
| At 31 October 25 | 70,785 |  | 70,785
| Net book value
| At 31 October 25 | 14,427 |  | 14,427
| At 31 October 24 | 8,252 |  | 8,252

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 38,424 |  | 34,350
| Other debtors | 3,093 |  | 3,130
| Prepayments and accrued income | 33,802 |  | 21,747
| Total | 75,319 |  | 59,227

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 17,125 |  | 18,924
| Taxation and social security | 72,739 |  | 22,267
| Other creditors | 109,228 |  | 19,977
| Accrued liabilities and deferred income | 31,624 |  | 92,569
| Total | 230,716 |  | 153,737

6. | Operating lease commitments
--- | ---
| Minimum lease payments, under non-cancellable operating leases, falling due as follows: Within one year: £29,850 (2024: £29,850)

7. | Directors advances, credits and guarantees
--- | ---
| As at the year-end date, one of the directors owed £3,093 (2024: £3,093) to the company which is repayable on demand.