REGISTERED NUMBER: 09075796 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

G.Evans & C.James Landscapes & Building

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G W Evans

C B James

REGISTERED OFFICE:

35 Hen Parc Avenue

Upper Killay

Swansea

SA2 7HA

REGISTERED NUMBER:

09075796 (England and Wales)

ACCOUNTANTS:

DGL Accountancy Services Limited

Chartered Certified Accountants

35 Hen Parc Avenue

Upper Killay

Swansea

SA2 7HA

FIXED ASSETS

Tangible assets

4

73,851

79,902

CURRENT ASSETS

Stocks

1,050

800

Debtors

5

14,944

9,318

Cash at bank and in hand

232,193

126,584

248,187

136,702

CREDITORS

Amounts falling due within one year

6

131,803

112,069

NET CURRENT ASSETS

116,384

24,633

TOTAL ASSETS LESS CURRENT LIABILITIES

190,235

104,535

CREDITORS

Amounts falling due after more than one year

7

(19,543

)

(32,441

)

PROVISIONS FOR LIABILITIES

9

(18,500

)

(19,975

)

NET ASSETS

152,192

52,119

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

152,190

52,117

152,192

52,119

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

C B James - Director

G W Evans - Director

1.	STATUTORY INFORMATION

G.Evans & C.James Landscapes & Building Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. 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.

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 July 2025

89,238

103,776

193,014

Additions

-

30,245

30,245

Disposals

-

(14,583

)

(14,583

)

At 30 June 2026

89,238

119,438

208,676

DEPRECIATION

At 1 July 2025

42,296

70,816

113,112

Charge for year

13,011

16,722

29,733

Eliminated on disposal

-

(8,020

)

(8,020

)

At 30 June 2026

55,307

79,518

134,825

NET BOOK VALUE

At 30 June 2026

33,931

39,920

73,851

At 30 June 2025

46,942

32,960

79,902

The net book value of tangible fixed assets held under hire purchase at 30 June 2026 was £50,222 (2025 : £69,363). The depreciation provided on these assets in the year was £20,670 (2025 : £24,521).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Other debtors

14,944

9,318

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts

-

6,734

Hire purchase contracts

20,389

22,911

Trade creditors

192

86

Taxation and social security

97,343

78,240

Other creditors

13,879

4,098

131,803

112,069

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts

19,543

32,441

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

30.6.25

£

£

Hire purchase contracts

39,932

55,352

9.	PROVISIONS FOR LIABILITIES

30.6.26

30.6.25

£

£

Deferred tax

18,500

19,975

Deferred

tax

£

Balance at 1 July 2025

19,975

Credit to Income Statement during year

(1,475

)

Balance at 30 June 2026

18,500

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £142,000 (2025 - £174,000) were paid to the directors .

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors, G W Evans and C B James.