MAZZULLO + RUSSELL LANDSCAPE DESIGN LTD


Directors	MAZZULLO, Emma Dominique
	RUSSELL, Elizabeth Diana


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


Registered Number	08908537 (England and Wales)

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.

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.

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.