Company Registration No. 06155124 (England and Wales)
Knight's Paving & Landscaping Limited
Unaudited accounts
for the year ended 31 March 2026
Knight's Paving & Landscaping Limited
Unaudited accounts
Contents
Knight's Paving & Landscaping Limited
Company Information
for the year ended 31 March 2026
Directors
Richard Knight
Emma Clayton-Knight
Company Number
06155124 (England and Wales)
Registered Office
J H W Business Services Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
England
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
Knight's Paving & Landscaping Limited
Statement of financial position
as at 31 March 2026
Tangible assets
97,100
90,189
Cash at bank and in hand
(5,654)
(11,614)
Creditors: amounts falling due within one year
(70,583)
(94,449)
Net current liabilities
(24,375)
(36,615)
Total assets less current liabilities
72,725
53,574
Creditors: amounts falling due after more than one year
(53,478)
(36,769)
Provisions for liabilities
Deferred tax
(18,449)
(14,547)
Called up share capital
100
100
Profit and loss account
698
2,158
Shareholders' funds
798
2,258
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2026 and were signed on its behalf by
Richard Knight
Director
Company Registration No. 06155124
Knight's Paving & Landscaping Limited
Notes to the Accounts
for the year ended 31 March 2026
Knight's Paving & Landscaping Limited is a private company, limited by shares, registered in England and Wales, registration number 06155124. The registered office is J H W Business Services Ltd, 13 The Close, Norwich, Norfolk, NR1 4DS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Knight's Paving & Landscaping Limited
Notes to the Accounts
for the year ended 31 March 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
155,588
10,947
166,535
Disposals
(20,000)
(7,994)
(27,994)
At 31 March 2026
167,271
2,953
170,224
At 1 April 2025
68,358
7,988
76,346
Charge for the year
19,590
739
20,329
On disposals
(15,934)
(7,617)
(23,551)
At 31 March 2026
72,014
1,110
73,124
At 31 March 2026
95,257
1,843
97,100
At 31 March 2025
87,230
2,959
90,189
Amounts falling due within one year
Trade debtors
36,570
14,876
Accrued income and prepayments
-
45,000
Other debtors
11,092
5,372
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
2,150
9,886
Obligations under finance leases and hire purchase contracts
18,311
21,751
Trade creditors
29,170
45,631
Taxes and social security
8,725
16,547
Knight's Paving & Landscaping Limited
Notes to the Accounts
for the year ended 31 March 2026
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
53,478
34,155
8
Average number of employees
During the year the average number of employees was 6 (2025: 6).