REGISTERED NUMBER: 04707914 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

BEA Landscape Design Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T A S Grantham-Wright

EC Hobday

SECRETARY:

T A S Grantham-Wright

REGISTERED OFFICE:

132A The Westlands

Compton Road

Wolverhampton

WV3 9QB

REGISTERED NUMBER:

04707914 (England and Wales)

ACCOUNTANTS:

Lester Accounting Ltd

Chartered Certified Accountants

84 Wellington Drive

Cannock

Staffordshire

WS11 1PX

FIXED ASSETS

Tangible assets

4

5,877

9,078

CURRENT ASSETS

Debtors

5

157,791

177,734

Cash at bank

181,036

127,408

338,827

305,142

CREDITORS

Amounts falling due within one year

6

268,312

237,806

NET CURRENT ASSETS

70,515

67,336

TOTAL ASSETS LESS CURRENT LIABILITIES

76,392

76,414

PROVISIONS FOR LIABILITIES

1,418

2,640

NET ASSETS

74,974

73,774

CAPITAL AND RESERVES

Called up share capital

370

370

Retained earnings

74,604

73,404

SHAREHOLDERS' FUNDS

74,974

73,774

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

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

T A S Grantham-Wright - Director

EC Hobday - Director

1.	STATUTORY INFORMATION

BEA Landscape Design 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

33% straight line and 20% straight line

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.

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 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

56,169

Additions

595

Disposals

(630

)

At 31 March 2026

56,134

DEPRECIATION

At 1 April 2025

47,091

Charge for year

3,796

Eliminated on disposal

(630

)

At 31 March 2026

50,257

NET BOOK VALUE

At 31 March 2026

5,877

At 31 March 2025

9,078

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

136,467

166,366

Other debtors

409

500

Prepayments and accrued income

20,915

10,868

157,791

177,734

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

5,120

12,093

Corporation tax

75,022

78,906

Social security and other taxes

3,732

1,782

VAT

47,367

50,538

Other creditors

1,012

2,796

Directors' loan accounts

129,574

87,689

Accruals and deferred income

6,485

4,002

268,312

237,806

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is an amount of £53,435 due to Mr Hobday (2025 - £36,122) and £76,139 due to Mr Grantham Wright (2025 - £51,567).

8.	ULTIMATE CONTROLLING PARTY

The controlling party is its directors.