REGISTERED NUMBER: 08611069 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

PJW Landscapes Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

P J Warrington

SECRETARY:

Mrs A C Warrington

REGISTERED OFFICE:

Birchwood

37 Wells Road

Penn

Wolverhampton

WV4 4BQ

REGISTERED NUMBER:

08611069 (England and Wales)

ACCOUNTANTS:

Fredericksons

First Floor

Polymer Court

Hope Street

Dudley

West Midlands

DY2 8RS

FIXED ASSETS

Tangible assets

4

371

16,470

CURRENT ASSETS

Debtors

5

9,318

12,611

Cash at bank

4,414

259

13,732

12,870

CREDITORS

Amounts falling due within one year

6

5,803

15,499

NET CURRENT ASSETS/(LIABILITIES)

7,929

(2,629

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,300

13,841

PROVISIONS FOR LIABILITIES

7

70

3,129

NET ASSETS

8,230

10,712

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8,130

10,612

SHAREHOLDERS' FUNDS

8,230

10,712

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 14 September 2026 and were signed by:

P J Warrington - Director

1.	STATUTORY INFORMATION

PJW Landscapes 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer Equipment

-

33% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 April 2025

200

22,940

50

23,190

Additions

-

-

549

549

Disposals

-

(22,940

)

-

(22,940

)

At 31 March 2026

200

-

599

799

DEPRECIATION

At 1 April 2025

195

6,476

49

6,720

Charge for year

1

-

183

184

Eliminated on disposal

-

(6,476

)

-

(6,476

)

At 31 March 2026

196

-

232

428

NET BOOK VALUE

At 31 March 2026

4

-

367

371

At 31 March 2025

5

16,464

1

16,470

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

3,530

6,960

CIS tax recoverable

5,788

5,226

Corporation tax recoverable

-

425

9,318

12,611

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

4,916

-

Other creditors

887

15,499

5,803

15,499

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

70

3,129

Deferred

tax

£

Balance at 1 April 2025

3,129

Provided during year

(3,059

)

Balance at 31 March 2026

70

8.	ULTIMATE CONTROLLING PARTY

The company is under the control of its director Mr P J Warrington as he owns the majority of the issued share capital.