REGISTERED NUMBER: 12472537 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

B.S. LANDSCAPING LTD

Page

Company Information

1

Report of the Director

2

Statement of Income and Retained Earnings

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

B J SMITH

SECRETARY:

MERLIN BUSINESS SERVICES UK LTD

REGISTERED OFFICE:

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

REGISTERED NUMBER:

12472537 (England and Wales)

ACCOUNTANTS:

MERLIN ACCOUNTANCY & PAYROLE SERVICES LTD

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

The director presents his report with the financial statements of the company for the year ended 31 March 2026.

DIRECTOR

B J SMITH held office during the whole of the period from 1 April 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

B J SMITH - Director

1 October 2026

TURNOVER

189,155

220,120

Cost of sales

115,503

129,053

GROSS PROFIT

73,652

91,067

Administrative expenses

16,461

15,075

OPERATING PROFIT

4

57,191

75,992

Interest receivable and similar income

2,531

291

59,722

76,283

Interest payable and similar expenses

226

83

PROFIT BEFORE TAXATION

59,496

76,200

Tax on profit

12,334

16,761

PROFIT FOR THE FINANCIAL YEAR

47,162

59,439

Retained earnings at beginning of year

136,391

91,952

Dividends

5

(15,000

)

(15,000

)

RETAINED EARNINGS AT END OF YEAR

168,553

136,391

FIXED ASSETS

Tangible assets

6

2,656

3,856

CURRENT ASSETS

Debtors

7

36,109

36,696

Cash at bank and in hand

149,487

141,442

185,596

178,138

CREDITORS

Amounts falling due within one year

8

19,698

45,602

NET CURRENT ASSETS

165,898

132,536

TOTAL ASSETS LESS CURRENT LIABILITIES

168,554

136,392

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

168,553

136,391

SHAREHOLDERS' FUNDS

168,554

136,392

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 1 October 2026 and were signed by:

B J SMITH - Director

1.	STATUTORY INFORMATION

B.S. LANDSCAPING 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31/3/26

31/3/25

£

£

Depreciation - owned assets

1,200

1,200

5.

DIVIDENDS

31/3/26

31/3/25

£

£

ORDINARY share of 1.00

Final

15,000

15,000

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

8,656

DEPRECIATION

At 1 April 2025

4,800

Charge for year

1,200

At 31 March 2026

6,000

NET BOOK VALUE

At 31 March 2026

2,656

At 31 March 2025

3,856

7.

DEBTORS

31/3/26

31/3/25

£

£

Amounts falling due within one year:

CIS Tax suffered

25,380

26,268

VAT

729

428

26,109

26,696

Amounts falling due after more than one year:

Loan to family

10,000

10,000

Aggregate amounts

36,109

36,696

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

6

6

Tax

12,334

23,215

Directors' current accounts

7,461

20,609

Accrued expenses

(103

)

1,772

19,698

45,602