D W Shotton Landscapes Limited

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of D W Shotton Landscapes Limited for the year ended 30 November 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of D W Shotton Landscapes Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of D W Shotton Landscapes Limited , as a body, in accordance with the terms of our engagement letter dated 05 August 2021. Our work has been undertaken solely to prepare for your approval the accounts of D W Shotton Landscapes Limited and state those matters that we have agreed to state to the directors of D W Shotton Landscapes Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D W Shotton Landscapes Limited and its directors as a body for our work or for this report.

It is your duty to ensure that D W Shotton Landscapes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of D W Shotton Landscapes Limited . You consider that D W Shotton Landscapes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of D W Shotton Landscapes Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

25th August 2026

Allen Rose

Chartered Certified Accountants

Creative Industries Building, Mammoth Drive

Wolverhampton Science Park

Wolverhampton

WV10 9TG

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D W Shotton Landscapes Limited

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 05071000

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		231,322		251,145

			231,322		251,145
CURRENT ASSETS
Stocks	5	13,849		20,100
Debtors	6	58,804		32,814
Cash at bank and in hand		233,925		250,425

		306,578		303,339
Creditors: Amounts Falling Due Within One Year	7	(269,776 )		(237,381 )

NET CURRENT ASSETS (LIABILITIES)			36,802		65,958

TOTAL ASSETS LESS CURRENT LIABILITIES			268,124		317,103

Creditors: Amounts Falling Due After More Than One Year	8		(3,537 )		(13,956 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(57,831 )		(62,787 )

NET ASSETS			206,756		240,360

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			206,656		240,260

SHAREHOLDERS' FUNDS			206,756		240,360

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D W Shotton Landscapes Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

D P Shotton

Director

25th August 2026

The notes on pages 4 to 6 form part of these financial statements.

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D W Shotton Landscapes Limited

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

D W Shotton Landscapes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05071000 . The registered office is Botwood Farm, Hall Road Ditton Priors, Bridgnorth, Shropshire, WV16 6SW.

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	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	25% Straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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D W Shotton Landscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 3 (2024: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	598,899	126,840	11,534	5,564	742,837
Additions	15,953	21,000	-	-	36,953
Disposals	-	(25,150 )	-	-	(25,150 )

As at 30 November 2025	614,852	122,690	11,534	5,564	754,640

Depreciation
As at 1 December 2024	404,390	71,655	10,733	4,914	491,692
Provided during the period	30,719	15,381	121	537	46,758
Disposals	-	(15,132 )	-	-	(15,132 )

As at 30 November 2025	435,109	71,904	10,854	5,451	523,318

Net Book Value
As at 30 November 2025	179,743	50,786	680	113	231,322

As at 1 December 2024	194,509	55,185	801	650	251,145

5. Stocks

	2025	2024
	£	£
Stock	13,849	20,100

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	58,304	31,314
Other debtors	500	1,500

	58,804	32,814

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D W Shotton Landscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	161,177	103,034
Bank loans and overdrafts	10,419	10,162
Other creditors	88,234	97,231
Taxation and social security	9,946	26,954

	269,776	237,381

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	3,537	13,956

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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