REGISTERED NUMBER: 10354106 (England and Wales)

MARSHALLS LANDSCAPING LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Marshall

Mrs H Marshall

REGISTERED OFFICE:

W H Prior

Railway Court

Doncaster

South Yorkshire

DN4 5FB

REGISTERED NUMBER:

10354106 (England and Wales)

ACCOUNTANTS:

W H Prior

Chartered Certified Accountants

Railway Court

Off Ten Pound Walk

Doncaster

South Yorkshire

DN4 5FB

BANKERS:

National Westminster Bank Plc

Gainsborough Branch

Leicester Customer Service Centre

Bede House, 11 Western Boulevard,

Leicester

LE2 7EJ

FIXED ASSETS

Tangible assets

4

26,891

27,268

CURRENT ASSETS

Stocks

150

158

Debtors

5

543,286

575,795

Cash at bank

25,628

36,447

569,064

612,400

CREDITORS

Amounts falling due within one year

6

111,592

135,411

NET CURRENT ASSETS

457,472

476,989

TOTAL ASSETS LESS CURRENT LIABILITIES

484,363

504,257

PROVISIONS FOR LIABILITIES

6,723

6,817

NET ASSETS

477,640

497,440

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

477,540

497,340

SHAREHOLDERS' FUNDS

477,640

497,440

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 26th October 2026 and were signed on its behalf by:

Mrs H Marshall - Director

1.	STATUTORY INFORMATION

Marshalls Landscaping 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods - Turnover from the sale of goods is recognised at the point of sale.

Rendering of services - Turnover from the provision of services is recognised on completion of the service and, for engagements spanning the balance sheet date, it is recognised by reference to the stage of completion at the balance sheet date.

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 etc

-

25% on reducing balance, 20% on cost and 15% on 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.

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

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

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

51,562

Additions

6,630

At 31st March 2026

58,192

DEPRECIATION

At 1st April 2025

24,294

Charge for year

7,007

At 31st March 2026

31,301

NET BOOK VALUE

At 31st March 2026

26,891

At 31st March 2025

27,268

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

1,840

Amounts recoverable on contract

9,795

16,329

Other debtors

533,491

557,626

543,286

575,795

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Payments on account

10,427

13,795

Trade creditors

50,300

27,220

Taxation and social security

31,891

84,537

Other creditors

18,974

9,859

111,592

135,411

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2026

2025

£

£

C Marshall and Mrs H Marshall

Balance outstanding at start of year

13,038

(2,717

)

Amounts advanced

-

15,755

Amounts repaid

(24,670

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(11,632

)

13,038

8.	RELATED PARTY DISCLOSURES

During the year loans have been advanced by Marshall's Landscaping Limited to Marshall's Property Holdings Limited, a company under common control. At the balance sheet date the amount outstanding to Marshall's Landscaping Limited is £522,834 (2025: £522,460). This loan is currently interest free and unsecured.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the two company directors, C and H Marshall who together hold 100% of the beneficial share capital of the company.