Perry Landscapes Ltd

Perry Landscapes Ltd
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Perry Landscapes Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	19,500	26,000
Tangible fixed assets	4	201	1,587
		19,701	27,587
Current assets
Debtors		4,740	3,064
Cash at bank and in hand		4,330	2,742
		9,070	5,806
Creditors: amount falling due within one year		(550)	250
Net current assets		8,520	6,056

Total assets less current liabilities		28,221	33,643
Creditors: amount falling due after more than one year		(8,840)	(10,769)
Net assets		19,381	22,874

Capital and reserves
Called up share capital		1	1
Profit and loss account		19,380	22,873
Shareholders' funds		19,381	22,874

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 14 September 2026 and were signed by:

-------------------------------
Dean Perry
Director

1

Perry Landscapes Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Perry Landscapes Ltd is a private company, limited by shares, registered in England and Wales, registration number 11661245, registration address 9 Baydon Close, Trowbridge, BA14 0RS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25 Reducing Balance
Motor Vehicles	25 Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 April 2025	65,000	65,000
Additions	-	-
Disposals	-	-
At 31 March 2026	65,000	65,000
Amortisation
At 01 April 2025	39,000	39,000
Charge for year	6,500	6,500
On disposals	-	-
At 31 March 2026	45,500	45,500
Net book values
At 31 March 2026	19,500	19,500
At 31 March 2025	26,000	26,000

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 April 2025	4,460	1,612	6,072
Additions	-	-	-
Disposals	-	-	-
At 31 March 2026	4,460	1,612	6,072
Depreciation
At 01 April 2025	3,136	1,349	4,485
Charge for year	1,004	382	1,386
On disposals	-	-	-
At 31 March 2026	4,140	1,731	5,871
Net book values
Closing balance as at 31 March 2026	320	(119)	201
Opening balance as at 01 April 2025	1,324	263	1,587

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