| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 |
| FOR |
| Greenkeepers Lawn Care Ltd |
| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 |
| FOR |
| Greenkeepers Lawn Care Ltd |
| Greenkeepers Lawn Care Ltd (Registered number: 10536130) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 31 January 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 | to | 3 |
| Notes to the Financial Statements | 4 | to | 8 |
| Greenkeepers Lawn Care Ltd |
| COMPANY INFORMATION |
| for the year ended 31 January 2026 |
| Directors: |
| Registered office: |
| Registered number: |
| Accountants: |
| 129 North Hill |
| Plymouth |
| Devon |
| PL4 8JY |
| Greenkeepers Lawn Care Ltd (Registered number: 10536130) |
| BALANCE SHEET |
| 31 January 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Current assets |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 6 |
| Net current (liabilities)/assets | ( |
) |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| Provisions for liabilities | 10 | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital | 11 |
| Retained earnings |
| Shareholders' funds |
| Greenkeepers Lawn Care Ltd (Registered number: 10536130) |
| BALANCE SHEET - continued |
| 31 January 2026 |
| 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 were approved by the Board of Directors and authorised for issue on |
| Greenkeepers Lawn Care Ltd (Registered number: 10536130) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 31 January 2026 |
| 1. | STATUTORY INFORMATION |
| Greenkeepers Lawn Care Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of goods have transferred to the buyer. Turnover from the rendering of services is recognised by the 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 |
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
| Freehold property | 50 years straight line |
| Office equipment | 10% reducing balance |
| Operational equipment | 15% reducing balance |
| Motor vehicles | 25% reducing balance |
| Stocks |
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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. |
| Greenkeepers Lawn Care Ltd (Registered number: 10536130) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 January 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Freehold property |
| Freehold property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss. |
| Debtors |
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
| Creditors |
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
| Provisions |
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Greenkeepers Lawn Care Ltd (Registered number: 10536130) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 January 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Freehold | Operational | Motor | Office |
| property | equipment | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| Cost |
| At 1 February 2025 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31 January 2026 |
| Depreciation |
| At 1 February 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31 January 2026 |
| Net book value |
| At 31 January 2026 |
| At 31 January 2025 |
| The net book value of assets held under hire purchase was £75,832 (2025 - £171,764) |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| Greenkeepers Lawn Care Ltd (Registered number: 10536130) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 January 2026 |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| Hire purchase contracts |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans - over 5 years | 105,388 | 111,170 |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts | 57,966 | 133,838 |
| Mortgage | 118,187 | 120,219 |
| 9. | FINANCIAL INSTRUMENTS |
| The company applies Sections 11 and 12 of FRS 102 in accounting for financial instruments. |
| Basic financial assets, including trade and other debtors and cash at bank, are initially recognised at transaction price and subsequently measured at amortised cost, less any impairment where applicable. |
| Basic financial liabilities, including trade and other creditors and loans, are initially recognised at transaction price and subsequently measured at amortised cost. |
| Where an arrangement constitutes a financing transaction, the financial asset or liability is initially measured at the present value of future payments discounted at a market rate of interest. |
| 10. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax | 29,000 | 61,000 |
| Greenkeepers Lawn Care Ltd (Registered number: 10536130) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 January 2026 |
| 10. | PROVISIONS FOR LIABILITIES - continued |
| Deferred |
| tax |
| £ |
| Balance at 1 February 2025 |
| Credit to Profit & Loss Account during year | ( |
) |
| Balance at 31 January 2026 |
| 11. | CALLED UP SHARE CAPITAL |
| 2026 | 2025 |
| 100 Ordinary £1 shares | - | 100 |
| 50 Ordinary A £1 shares; and 50 Ordinary B £1 shares | 100 | - |
| 100 | 100 |
| During the period, the company share capital was reconstructed from Ordinary to Ordinary A and Ordinary B shares. |
| 12. | RELATED PARTY DISCLOSURES |
| At the balance sheet date, the company owed the following amount to related parties: |
| Scudo Holdings Ltd | £3,907 |
| Scudo Holdings Ltd is the company's parent company. |
| One of the directors, Mr L Bateman owed the company £76,546 in respect of a temporary loan that was repaid on 3rd February 2026. |
| All amounts shown are repayable on demand and no interest is charged on any outstanding balances. |
| 13. | ULTIMATE CONTROLLING PARTY |
| At the balance sheet date, the company was controlled by Scudo Holdings Ltd, it's parent company, which i is controlled by the directors. |