Livingwell Landscapes Limited

Livingwell Landscapes Limited Accountants' Report For the year ended 30 June 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 June 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle & Company limited 30 June 2026 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 29 September 2026 2

Livingwell Landscapes Limited
Accountants' Report
For the year ended 30 June 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Ingle & Company limited
30 June 2026

....................................................

Ingle & Company limited
339 Two Mile Hill Road
Kingswood
BS15 1AN
29 September 2026

Livingwell Landscapes Limited
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	27,560	19,581
		27,560	19,581
Current assets
Stocks	4	37,450	22,250
Debtors	5	32,141	28,121
Cash at bank and in hand		(36,806)	(5,814)
		32,785	44,557
Creditors: amount falling due within one year	6	(46,743)	(40,701)
Net current assets		(13,958)	3,856

Total assets less current liabilities		13,602	23,437
Creditors: amount falling due after more than one year	7	(13,281)	(22,832)
Net assets		321	605

Capital and reserves
Called up share capital	8	2	2
Profit and loss account		319	603
Shareholders' funds		321	605

For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 29 September 2026 and were signed on its behalf by:

-------------------------------
Benjamin John Fitzpatrick
Director

Livingwell Landscapes Limited
Notes to the Financial Statements
For the year ended 30 June 2026

General Information

Livingwell Landscapes Limited is a private company, limited by shares, registered in England and Wales, registration number 10820108, registration address 339 Two Mile Hill Road, Kingswood, Bristol, Bristol, BS15 1AN.

The presentation currency is £ sterling.

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.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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:

Computer Equipment	15% Reducing Balance
Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 July 2025	18,025	25,977	1,441	45,443
Additions	10,500	-	-	10,500
Disposals	-	(6,000)	-	(6,000)
At 30 June 2026	28,525	19,977	1,441	49,943
Depreciation
At 01 July 2025	3,114	21,711	1,037	25,862
Charge for year	3,812	1,873	61	5,746
On disposals	-	(9,225)	-	(9,225)
At 30 June 2026	6,926	14,359	1,098	22,383
Net book values
Closing balance as at 30 June 2026	21,599	5,618	343	27,560
Opening balance as at 01 July 2025	14,911	4,266	404	19,581

Stocks

	2026 £		2025 £
Stocks	37,450		22,250
	37,450		22,250

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	28,720	0
Directors' Current Accounts	3,421	28,121
	32,141	28,121

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	515	317
Corporation Tax	27,968	20,977
PAYE & Social Security	1	0
Accrued Expenses	1,332	1,050
Obligations under HP/Financial Leases	9,552	6,968
VAT	7,375	11,389
	46,743	40,701

Creditors: amount falling due after more than one year

	2026 £		2025 £
Obligations Under HP/Financial Leases	13,281		22,832
	13,281		22,832

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
2 Class A shares of £1.00 each	2		2
	2		2

9.	Director’s loan

Mr B Fitzpatrick

Loan Outstanding £3,421