Company No: 02076581 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	596,786		619,354
		596,786		619,354
Current assets
Stocks		207,044		229,135
Debtors	5	2,461,963		2,161,605
Cash at bank and in hand		159,445		52,216
		2,828,452		2,442,956
Creditors: amounts falling due within one year	6	( 1,257,042)		( 1,370,556)
Net current assets		1,571,410		1,072,400
Total assets less current liabilities		2,168,196		1,691,754
Creditors: amounts falling due after more than one year	7	( 69,888)		( 115,376)
Provision for liabilities		( 114,219)		( 122,663)
Net assets		1,984,089		1,453,715
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		1,983,989		1,453,615
Total shareholders' funds		1,984,089		1,453,715

For the financial year ending 31 March 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 financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Elmtree Landscapes Limited (registered number: 02076581) were approved and authorised for issue by the Board of Directors on 21 August 2026. They were signed on its behalf by:

P M Lynch Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Elmtree Landscapes Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Torrs Farm, Pilning Street, Pilning, BS35 4JJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:

- The amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life. All intangibles were fully amortised at the year end.

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life. Goodwill was fully amortised at the start of the year.

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery	15 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	53		53

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2025	23,568		23,568
At 31 March 2026	23,568		23,568
Accumulated amortisation
At 01 April 2025	23,568		23,568
At 31 March 2026	23,568		23,568
Net book value
At 31 March 2026	0		0
At 31 March 2025	0		0

4. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 April 2025	263,737		978,484		110,877		1,353,098
Additions	48,638		89,885		7,333		145,856
Disposals	( 26,376)		( 21,196)		( 20,746)		( 68,318)
At 31 March 2026	285,999		1,047,173		97,464		1,430,636
Accumulated depreciation
At 01 April 2025	145,056		526,882		61,806		733,744
Charge for the financial year	19,129		124,923		8,090		152,142
Disposals	( 19,924)		( 19,106)		( 13,006)		( 52,036)
At 31 March 2026	144,261		632,699		56,890		833,850
Net book value
At 31 March 2026	141,738		414,474		40,574		596,786
At 31 March 2025	118,681		451,602		49,071		619,354
Leased assets included above:
Net book value
At 31 March 2026	28,623		209,249		0		237,872
At 31 March 2025	43,388		351,185		0		394,574

5. Debtors

	2026		2025
	£		£
Trade debtors	146,515		164,734
Amounts owed by directors	0		12,340
Amounts recoverable on contracts	2,074,636		1,789,133
Prepayments and accrued income	129,084		6,867
VAT recoverable	90,596		136,432
Other debtors	21,132		52,099
	2,461,963		2,161,605

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	0		20,000
Trade creditors	749,782		751,823
Amounts owed to directors	92,598		320,199
Accruals	70,129		7,935
Corporation tax	192,084		92,010
CIS withheld	1,600		10,361
Other taxation and social security	47,866		46,905
Obligations under finance leases and hire purchase contracts	95,095		98,903
Other creditors	7,888		22,420
	1,257,042		1,370,556

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		6,666
Obligations under finance leases and hire purchase contracts	69,888		108,710
	69,888		115,376

The bank borrowings disclosed under creditors are guaranteed by government under the Business Interruption Loan Scheme and is secured against the assets of the company under a fixed and floating charge.

The finance lease liabilities disclosed under creditors are secured by the company against the assets to which they relate.

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
10,000 Ordinary shares of £ 0.01 each	100		100

9. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Director 1	(227)		12,340
Director 2	(675)		(905)
Director 3	(91,696)		(319,294)

The loans are interest free and repayable on demand.