J K Landscaping Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC566945

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		29,007		28,287

			29,007		28,287
CURRENT ASSETS
Debtors	5	29,551		12,656
Cash at bank and in hand		74,686		18,226

		104,237		30,882
Creditors: Amounts Falling Due Within One Year	6	(109,647 )		(55,077 )

NET CURRENT ASSETS (LIABILITIES)			(5,410 )		(24,195 )

TOTAL ASSETS LESS CURRENT LIABILITIES			23,597		4,092

NET ASSETS			23,597		4,092

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			23,596		4,091

SHAREHOLDERS' FUNDS			23,597		4,092

Page 1

Page 2

J K Landscaping Limited

Balance Sheet (continued)

As At 31 May 2026

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.

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 Profit and Loss Account.

On behalf of the board

Mr Jack Kemp

Director

04/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

J K Landscaping Limited is a private company, limited by shares, incorporated in Scotland, registered number SC566945 . The registered office is 20 Stark Avenue Stark Avenue, Camelon, Falkirk, FK1 4PR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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	20% reducing balance
Motor Vehicles	20% reducing balance
Computer Equipment	20% reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payablel.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

Page 3

Page 4

J K Landscaping Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 June 2025	11,430	54,889	3,582	69,901
Additions	7,200	-	-	7,200

As at 31 May 2026	18,630	54,889	3,582	77,101

Depreciation
As at 1 June 2025	10,535	27,497	3,582	41,614
Provided during the period	740	5,740	-	6,480

As at 31 May 2026	11,275	33,237	3,582	48,094

Net Book Value
As at 31 May 2026	7,355	21,652	-	29,007

As at 1 June 2025	895	27,392	-	28,287

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	28,150	9,290
Prepayments and accrued income	1,401	1,045
VAT	-	2,321

	29,551	12,656

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	8,688	517
Other taxes and social security	166	-
VAT	4,847	-
Director's loan account	95,946	54,560

	109,647	55,077

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

Page 4