REGISTERED NUMBER: OC416329 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 March 2026

for

Prestige Landscapes Northants LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr P J Harris

Mr C M Liptrott

REGISTERED OFFICE:

2 Arnsby Crescent

Northampton

NORTHAMPTONSHIRE

NN3 7SL

REGISTERED NUMBER:

OC416329 (England and Wales)

ACCOUNTANTS:

Harris & Clarke LLP

7 Billing Road

Northampton

NORTHAMPTONSHIRE

NN1 5AN

FIXED ASSETS

Tangible assets

4

29,429

40,056

CURRENT ASSETS

Debtors

5

20,964

20,197

CREDITORS

Amounts falling due within one year

6

21,040

25,107

NET CURRENT LIABILITIES

(76

)

(4,910

)

TOTAL ASSETS LESS CURRENT LIABILITIES

29,353

35,146

CREDITORS

Amounts falling due after more than one year

7

7,308

17,637

NET ASSETS ATTRIBUTABLE TO MEMBERS

22,045

17,509

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

22,045

17,509

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

22,045

17,509

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 6 May 2026 and were signed by:

Mr P J Harris - Designated member

1.	STATUTORY INFORMATION

Prestige Landscapes Northants LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

133,075

Additions

689

Disposals

(15,813

)

At 31 March 2026

117,951

DEPRECIATION

At 1 April 2025

93,019

Charge for year

9,716

Eliminated on disposal

(14,213

)

At 31 March 2026

88,522

NET BOOK VALUE

At 31 March 2026

29,429

At 31 March 2025

40,056

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

44,910

DEPRECIATION

At 1 April 2025

23,867

Charge for year

5,260

At 31 March 2026

29,127

NET BOOK VALUE

At 31 March 2026

15,783

At 31 March 2025

21,043

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

20,964

20,197

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

966

7,540

Hire purchase contracts

6,000

6,000

Trade creditors

421

34

Taxation and social security

12,668

10,575

Other creditors

985

958

21,040

25,107

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

7,308

17,637

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank pari passu with unsecured creditors in the event of a winding-up.