REGISTERED NUMBER: 09568310 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

FOR

NASH GROUNDWORKS AND LANDSCAPES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Harden

R D Smith

W P Munson

REGISTERED OFFICE:

45 Bridge Street

Usk

Monmouthshire

NP15 1BQ

REGISTERED NUMBER:

09568310 (England and Wales)

ACCOUNTANTS:

Paul Munson & Co

Limited Liability Partnership

45 Bridge Street

Usk

Monmouthshire

NP15 1BQ

FIXED ASSETS

Tangible assets

4

1,167,680

929,169

CURRENT ASSETS

Stocks

128,532

230,161

Debtors

5

149,639

147,409

Cash at bank

202,432

80,733

480,603

458,303

CREDITORS

Amounts falling due within one year

6

228,306

316,446

NET CURRENT ASSETS

252,297

141,857

TOTAL ASSETS LESS CURRENT LIABILITIES

1,419,977

1,071,026

CREDITORS

Amounts falling due after more than one year

7

(43,831

)

(64,070

)

PROVISIONS FOR LIABILITIES

(291,920

)

(232,292

)

NET ASSETS

1,084,226

774,664

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,084,126

774,564

SHAREHOLDERS' FUNDS

1,084,226

774,664

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 14th October 2026 and were signed on its behalf by:

R D Smith - Director

1.	STATUTORY INFORMATION

Nash Groundworks and 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, 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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st May 2025

1,268

1,373,684

29,672

Additions

-

383,140

2,850

Disposals

-

(75,000

)

-

At 30th April 2026

1,268

1,681,824

32,522

DEPRECIATION

At 1st May 2025

-

599,796

10,611

Charge for year

-

165,423

3,286

Eliminated on disposal

-

(20,813

)

-

At 30th April 2026

-

744,406

13,897

NET BOOK VALUE

At 30th April 2026

1,268

937,418

18,625

At 30th April 2025

1,268

773,888

19,061

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st May 2025

176,801

3,940

1,585,365

Additions

146,083

-

532,073

Disposals

(43,952

)

-

(118,952

)

At 30th April 2026

278,932

3,940

1,998,486

DEPRECIATION

At 1st May 2025

43,641

2,148

656,196

Charge for year

36,856

268

205,833

Eliminated on disposal

(10,410

)

-

(31,223

)

At 30th April 2026

70,087

2,416

830,806

NET BOOK VALUE

At 30th April 2026

208,845

1,524

1,167,680

At 30th April 2025

133,160

1,792

929,169

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

127,510

96,764

Other debtors

22,129

50,645

149,639

147,409

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

747

9,000

Hire purchase contracts

61,365

81,105

Trade creditors

12,787

34,046

Taxation and social security

59,855

93,890

Other creditors

93,552

98,405

228,306

316,446

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

750

Hire purchase contracts

43,831

63,320

43,831

64,070

8.	RELATED PARTY DISCLOSURES

At the balance sheet date the following amounts, included in Other Creditors (Note 7), were due to the directors:

S J Harden - £52,454

R D Smith - £34,686