Company registration number 09207539 (England and Wales)
PRO LANDSCAPES MDX LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PRO LANDSCAPES MDX LTD
COMPANY INFORMATION
Directors
D Pilcher
A Pilcher
Secretary
Windsor Accountancy Limited
Company number
09207539
Registered office
St Stephens House
Arthur Road
Windsor
Berkshire
SL4 1RU
Accountants
Windsor Accountancy Limited
St Stephens House
Arthur Road
Windsor
Berkshire
SL4 1RU
PRO LANDSCAPES MDX LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
PRO LANDSCAPES MDX LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
606,362
178,446
Investments
4
11,505
11,505
617,867
189,951
Current assets
Debtors
6
859,565
897,344
Cash at bank and in hand
62,551
171,112
922,116
1,068,456
Creditors: amounts falling due within one year
7
(318,269)
(354,575)
Net current assets
603,847
713,881
Total assets less current liabilities
1,221,714
903,832
Creditors: amounts falling due after more than one year
8
(373,076)
(85,423)
Provisions for liabilities
(101,417)
(27,673)
Net assets
747,221
790,736
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
746,221
789,736
Total equity
747,221
790,736
PRO LANDSCAPES MDX LTD
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 July 2026 and are signed on its behalf by:
D Pilcher
Director
Company registration number 09207539 (England and Wales)
PRO LANDSCAPES MDX LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Pro Landscapes MDX Ltd is a private company limited by shares incorporated in England and Wales. The registered office is St Stephens House, Arthur Road, Windsor, Berkshire, SL4 1RU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods and services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods and services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
7% Straight line
Fixtures and fittings
10% Straight line
Computers
20% Straight line
Motor vehicles
10% Straight line
PRO LANDSCAPES MDX LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Included within the net book value of £606,362 is a total of £526,456 (2024: £115,162) in respect of assets subject to finance leases and hire purchase contracts. The deprecation charge to the financial statements in respect of such assets amounted to £34,959 (2024: £19,678).

1.4
Fixed asset investments

Interests in listed investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Transaction costs are expensed to profit or loss as incurred.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and includes cash in hand.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from related parties, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

PRO LANDSCAPES MDX LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
18
23
PRO LANDSCAPES MDX LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
387,832
Additions
469,942
At 30 September 2025
857,774
Depreciation and impairment
At 1 October 2024
209,386
Depreciation charged in the year
42,026
At 30 September 2025
251,412
Carrying amount
At 30 September 2025
606,362
At 30 September 2024
178,446
Included within the net book value of £606,362 is a total of £526,456 (2024: £115,162) in respect of assets subject to finance leases and hire purchase contracts. The deprecation charge to the financial statements in respect of such assets amounted to £34,959 (2024: £19,678).
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
11,505
11,505
5
Significant undertakings

Summary of transactions with all entities with joint control or significant interest

Included within other debtors is a balance of £551,644 (202 4: £4 74,919) due from GP Property MDX Limited, a company controlled by the directors.

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
251,951
329,118
Other debtors
607,614
568,226
859,565
897,344
PRO LANDSCAPES MDX LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7,500
10,000
Trade creditors
73,282
29,862
Taxation and social security
103,818
158,189
Other creditors
133,669
156,524
318,269
354,575
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
7,500
Other creditors
373,076
77,923
373,076
85,423
9
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Advances and credits
-
34,832
205,679
(241,427)
(916)
34,832
205,679
(241,427)
(916)

Other transactions with directors

The balance due to the directors at the year end date was deemed payable on demand and interest free

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