REGISTERED NUMBER: 08687137 (England and Wales)

Location Landscapes Ltd

Financial Statements for the Year Ended 31st March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C R S Blumlein

T A Keep

SECRETARY:

T A Keep

REGISTERED OFFICE:

The Old Parlour

Heath Farm

Heath Road East

Petersfield

Hampshire

GU31 4HT

REGISTERED NUMBER:

08687137 (England and Wales)

ACCOUNTANTS:

Sheen Stickland

Chartered Accountants

The Engine House

77 Station Road

Petersfield

Hampshire

GU32 3FQ

FIXED ASSETS

Tangible assets

4

152,620

194,871

CURRENT ASSETS

Stocks

53,849

62,410

Debtors

5

73,290

22,487

Cash at bank

4,852

16,575

131,991

101,472

CREDITORS

Amounts falling due within one year

6

(105,792

)

(101,084

)

NET CURRENT ASSETS

26,199

388

TOTAL ASSETS LESS CURRENT LIABILITIES

178,819

195,259

CREDITORS

Amounts falling due after more than one year

7

(13,971

)

(29,440

)

PROVISIONS FOR LIABILITIES

(35,179

)

(36,768

)

NET ASSETS

129,669

129,051

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

129,569

128,951

SHAREHOLDERS' FUNDS

129,669

129,051

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

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

The financial statements were approved by the Board of Directors and authorised for issue on 20th October 2026 and were signed on its behalf by:

T A Keep - Director

1.	STATEMENT OF COMPLIANCE

Location Landscapes Limited is a private company, limited by shares, incorporated in England and Wales. The address of the registered office is The Old Parlour Heath Farm, Heath Road East, Petersfield, GU31 4HT. The registration number is 08687137.

The financial statements are presented in sterling, the functional currency of the company, and rounded to the nearest pound.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the invoiced value of services net of value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible assets are depreciated over their useful lives taking into account residual values, where appropriate.The useful lives of these assets are estimated based on historic experience and future considerations and these are re-assessed annually.

Any gain or loss arising on the disposal of an asset is determined by the difference between sale proceeds and carrying value of the asset, and is credited or charged to the profit or loss

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument.

Cash and cash equivalents

These comprise cash at bank.

Debtors

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 22 (2025 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st April 2025

11,923

53,696

8,941

Additions

-

-

-

At 31st March 2026

11,923

53,696

8,941

DEPRECIATION

At 1st April 2025

11,375

37,332

6,794

Charge for year

548

4,090

536

At 31st March 2026

11,923

41,422

7,330

NET BOOK VALUE

At 31st March 2026

-

12,274

1,611

At 31st March 2025

548

16,364

2,147

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st April 2025

374,078

11,387

460,025

Additions

-

2,133

2,133

At 31st March 2026

374,078

13,520

462,158

DEPRECIATION

At 1st April 2025

199,424

10,229

265,154

Charge for year

38,468

742

44,384

At 31st March 2026

237,892

10,971

309,538

NET BOOK VALUE

At 31st March 2026

136,186

2,549

152,620

At 31st March 2025

174,654

1,158

194,871

The net book value of tangible fixed assets includes £ 80,127 (2025 - £ 99,909 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

63,305

11,776

Other debtors

9,985

10,711

73,290

22,487

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 8)

1,194

8,382

Hire purchase contracts

14,986

38,173

Trade creditors

33,807

6,151

Taxation and social security

54,231

46,928

Other creditors

1,574

1,450

105,792

101,084

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

-

951

Hire purchase contracts

13,971

28,489

13,971

29,440

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

1,194

8,382

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

951

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,194

9,333

Hire purchase contracts

28,957

66,662

30,151

75,995

Bank loans relate to a loan granted under the Bounce Back Loan Scheme. In the event of default by the company, repayment of the loan and interest is guaranteed by the UK government.

Hire purchase contracts are secured against the assets being financed.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2026 and 31st March 2025:

2026

2025

£

£

T A Keep

Balance outstanding at start of year

342

14,584

Amounts repaid

-

(14,242

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

342

342