REGISTERED NUMBER: 08326437 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NZ LANDSCAPES LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

Mr R D Wilson

REGISTERED OFFICE:

16 Princess Street

Bollington

Macclesfield

Cheshire

SK10 5HZ

REGISTERED NUMBER:

08326437 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

7,057

9,090

CURRENT ASSETS

Cash at bank

2,583

4,187

CREDITORS

Amounts falling due within one year

5

3,546

4,165

NET CURRENT (LIABILITIES)/ASSETS

(963

)

22

TOTAL ASSETS LESS CURRENT LIABILITIES

6,094

9,112

PROVISIONS FOR LIABILITIES

6

1,341

1,727

NET ASSETS

4,753

7,385

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

4,653

7,285

SHAREHOLDERS' FUNDS

4,753

7,385

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2026 and were signed by:

Mr R D Wilson - Director

1.	STATUTORY INFORMATION

NZ 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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

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.

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 etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

20,832

DEPRECIATION

At 1 January 2025

11,742

Charge for year

2,033

At 31 December 2025

13,775

NET BOOK VALUE

At 31 December 2025

7,057

At 31 December 2024

9,090

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

1,187

1,689

Other creditors

2,359

2,476

3,546

4,165

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,341

1,727

Deferred

tax

£

Balance at 1 January 2025

1,727

Credit to Statement of Income and Retained Earnings during year

(386

)

Balance at 31 December 2025

1,341

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100