Coatsworth_Landscapes_Ltd_31_May_2026_companies_house_set_of

Coatsworth Landscapes Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of Coatsworth Landscapes Limited

Year ended

31 May 2026

As described on the abridged statement of financial position, the Board of Directors of

Coatsworth Landscapes Limited

are responsible for the preparation of the

abridged financial statements

for the year ended

31 May 2026

, which comprise the abridged income statement, abridged statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions we have compiled these unaudited abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

JPW Accountancy & Advisory Ltd

Collingwood Buildings

38 Collingwood Street

Newcastle upon Tyne

NE1 1JF

United Kingdom

Coatsworth Landscapes Limited

Abridged Statement of Financial Position

31 May 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	248,207		213,335
Current assets
Stocks		5,000		2,800
Debtors		74,955		40,852
Cash at bank and in hand		84,547		139,526
		164,502		183,178
Creditors: amounts falling due within one year		(59,076	)	(90,356	)
Net current assets		105,426		92,822
Total assets less current liabilities		353,633		306,157
Provisions for liabilities		(65,775	)	(40,533	)
Net assets		287,858		265,624
Capital and reserves
Called up share capital		100		100
Profit and loss account		287,758		265,524
Shareholders funds		287,858		265,624

For the year ending

31 May 2026

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.

All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended

31 May 2026

in accordance with Section 444(2A) of the Companies Act 2006.

These

abridged 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.

These

abridged financial statements

were approved by the board of directors and authorised for issue on

28 July 2026

, and are signed on behalf of the board by:

S Coatsworth

Director

Company registration number:

05091495

Coatsworth Landscapes Limited

Notes to the Abridged Financial Statements

Year ended

31 May 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Demesne Farm, Front Street West

Bedlington

Northumberland

NE22 5TT

, United Kingdom.

2 Statement of compliance

These

abridged financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

abridged financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

abridged financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

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

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

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery	25% reducing balance
Fixtures and fittings	25% reducing balance
Motor vehicles	25% reducing balance

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply when the timing differences reverse.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

8.00

5 Fixed assets

	Intangible assets	Tangible assets		Total
	£	£		£
Cost
At 1 June 2025	120,000	526,990		646,990
Additions	-	122,918		122,918
Disposals	-	(67,479	)	(67,479	)
At 31 May 2026	120,000	582,429		702,429
Amortisation and depreciation
At 1 June 2025	120,000	313,655		433,655
Charge	-	20,567		20,567
At 31 May 2026	120,000	334,222		454,222
Carrying amount
At 31 May 2026	-	248,207		248,207
At 31 May 2025	-	213,335		213,335