Nicol Landscapes Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 09811088 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2026

FOR

NICOL LANDSCAPES LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A S Nicol

SECRETARY:

REGISTERED OFFICE:

Crossways Church Road

Greystoke

Penrith

Cumbria

CA11 0TW

REGISTERED NUMBER:

09811088 (England and Wales)

ACCOUNTANTS:

DCB Accountants Limited

Unit 6 Mereside

Greenbank Road

Eden Business Park

Penrith

Cumbria

CA11 9FB

FIXED ASSETS

Tangible assets

4

34,442

42,733

CURRENT ASSETS

Stocks

-

3,000

Debtors

5

12,923

31,807

Cash at bank

45,185

18,730

58,108

53,537

CREDITORS

Amounts falling due within one year

6

78,667

63,573

NET CURRENT LIABILITIES

(20,559

)

(10,036

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

13,883

32,697

CREDITORS

Amounts falling due after more than one
year

7

-

(676

)

PROVISIONS FOR LIABILITIES

8

(6,544

)

(8,119

)

NET ASSETS

7,339

23,902

CAPITAL AND RESERVES

Called up share capital

9

120

Retained earnings

10

7,219

23,782

SHAREHOLDERS' FUNDS

7,339

23,902

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

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

The director acknowledges his 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 director and authorised for issue on 30th July 2026 and were signed by:

A S Nicol - Director

1.	STATUTORY INFORMATION

Nicol Landscapes Ltd. 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 reducing balance

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1st May 2025

65,668

2,704

46,257

114,629

Additions

808

1,348

-

2,156

At 30th April 2026

66,476

4,052

46,257

116,785

DEPRECIATION

At 1st May 2025

46,156

2,188

23,552

71,896

Charge for year

4,064

707

5,676

10,447

At 30th April 2026

50,220

2,895

29,228

82,343

NET BOOK VALUE

At 30th April 2026

16,256

1,157

17,029

34,442

At 30th April 2025

19,512

516

22,705

42,733

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade debtors

12,923

31,807

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Bank loans and overdrafts

334

4,100

Trade creditors

8,481

15,220

Tax

6,135

3,988

Social security and other taxes

(3,148

)

(823

)

VAT

14,627

11,411

Directors' current accounts

51,378

28,357

Accrued expenses

860

1,320

78,667

63,573

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.4.26

30.4.25

£

Bank loans - 1-2 years

-

676

8.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

Deferred tax

6,544

8,119

Deferred

tax

£

Balance at 1st May 2025

8,119

Credit to Income Statement during year

(1,575

)

Balance at 30th April 2026

6,544

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

100

Ordinary

£1

100

10

A Ordinary

£1

10

B Ordinary

£1

10

120

10.

RESERVES

Retained

earnings

£

At 1st May 2025

23,782

Profit for the year

19,437

Dividends

(36,000

)

At 30th April 2026

7,219