REGISTERED NUMBER: 03311382 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

EASTBOROUGH LANDSCAPES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M W Bucknall

M J Bucknall

Mrs A Bucknall

REGISTERED OFFICE:

Eastborough Bungalow

Cooling

Rochester

Kent

ME3 8DF

REGISTERED NUMBER:

03311382 (England and Wales)

ACCOUNTANTS:

Carleys

Second Floor South

The Fitted Rigging House

The Historic Dockyard

Chatham

Kent

ME4 4TZ

FIXED ASSETS

Tangible assets

4

93,331

103,577

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

5

10,047

5,735

Cash at bank and in hand

59,404

66,203

72,451

74,938

CREDITORS

Amounts falling due within one year

6

(102,448

)

(87,027

)

NET CURRENT LIABILITIES

(29,997

)

(12,089

)

TOTAL ASSETS LESS CURRENT LIABILITIES

63,334

91,488

CREDITORS

Amounts falling due after more than one year

7

-

(2,083

)

PROVISIONS FOR LIABILITIES

(7,252

)

(6,044

)

NET ASSETS

56,082

83,361

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

55,082

82,361

SHAREHOLDERS' FUNDS

56,082

83,361

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 23 October 2026 and were signed on its behalf by:

M W Bucknall - Director

1.	STATUTORY INFORMATION

Eastborough Landscapes Limited 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of goods and services, excluding 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.

Plant and machinery - Straight line over 3 years

Motor vehicles - 25% Reducing balance

Depreciation is not being charged on freehold land and buildings as only land has been purchased.

Stocks

Stock is valued at the lower of cost and net realisable value.

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.

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.

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.

The pension costs charged in the financial statements represent the contributions payable by the company during the year in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 February 2025

64,323

128,611

192,934

Additions

-

843

843

At 31 January 2026

64,323

129,454

193,777

DEPRECIATION

At 1 February 2025

-

89,357

89,357

Charge for year

-

11,089

11,089

At 31 January 2026

-

100,446

100,446

NET BOOK VALUE

At 31 January 2026

64,323

29,008

93,331

At 31 January 2025

64,323

39,254

103,577

Cost or valuation at 31 January 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

(10,000

)

-

(10,000

)

Cost

74,323

129,454

203,777

64,323

129,454

193,777

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST OR VALUATION

At 1 February 2025

and 31 January 2026

39,100

DEPRECIATION

At 1 February 2025

9,775

Charge for year

7,331

At 31 January 2026

17,106

NET BOOK VALUE

At 31 January 2026

21,994

At 31 January 2025

29,325

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,886

5,735

Other debtors

161

-

10,047

5,735

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

2,083

5,000

Trade creditors

1,439

767

Taxation and social security

9,108

6,897

Other creditors

89,818

74,363

102,448

87,027

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

2,083