Sarah Price Landscapes Ltd - Filleted accounts

Registered number

13875414

Sarah Price Landscapes Ltd

Unaudited Filleted Accounts

31 January 2026

Sarah Price Landscapes Ltd
Registered number:		13875414
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		62,385			72,573

Current assets
Stocks		23,512			1,449
Debtors	4	56,558			65,330
Cash at bank and in hand		89,136			45,734
		169,206			112,513

Creditors: amounts falling due within one year	5	(102,042)			(101,686)

Net current assets			67,164			10,827

Total assets less current liabilities			129,549			83,400


Provisions for liabilities			(2,651)			(3,538)


Net assets			126,898			79,862

Capital and reserves
Called up share capital			100			100
Profit and loss account			126,798			79,762

Shareholder's funds			126,898			79,862

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Sarah Price
Director
Approved by the board on 21 October 2026

Sarah Price Landscapes Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or 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 the goods have transferred to the buyer. 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
	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:

	Plant and machinery			20% reducing balance basis
	Computer Equipment			20% reducing balance basis
	Land & buildings			10% straight line basis

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	54,087		8,308		30,040		92,435
	At 31 January 2026	54,087		8,308		30,040		92,435

	Depreciation
	At 1 February 2025	5,409		3,639		10,814		19,862
	Charge for the year	5,408		934		3,846		10,188
	At 31 January 2026	10,817		4,573		14,660		30,050

	Net book value
	At 31 January 2026	43,270		3,735		15,380		62,385
	At 31 January 2025	48,678		4,669		19,226		72,573


4	Debtors					2026		2025
£							£

	Trade debtors					55,502		64,816
	Other debtors					1,056		514
						56,558		65,330


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					306		639
	Taxation and social security costs					44,907		41,728
	Other creditors					56,829		59,319
						102,042		101,686


6	Related party transactions

	None noted.


7	Transactions with Director

	During the year Sarah Price used a current account with the company to record amounts due to her and amounts drawn by her. The account shows an amount owing back to Sarah Price as director as at 31st January 2026 of £54,962.88 (2025: £57,545.29) This is repayable on demand and carried interest.


8	Controlling party

	Sarah Price is the sole director and shareholder and is therefore the company's ultimate controlling party.


9	Other information

	Sarah Price Landscapes Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	The Old Bank
	Beaufort Street
	Crickhowell
	Powys
	NP8 1AD