J.E. Oxley (Landscaping) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02012266

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,949		27,642

			21,949		27,642
CURRENT ASSETS
Debtors	5	10,795		15,649
Cash at bank and in hand		2,590		11,323

		13,385		26,972
Creditors: Amounts Falling Due Within One Year	6	(25,492 )		(39,755 )

NET CURRENT ASSETS (LIABILITIES)			(12,107 )		(12,783 )

TOTAL ASSETS LESS CURRENT LIABILITIES			9,842		14,859

Creditors: Amounts Falling Due After More Than One Year	7		-		(1,333 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,200 )		(5,300 )

NET ASSETS			5,642		8,226

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			5,542		8,126

SHAREHOLDERS' FUNDS			5,642		8,226

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J.E. Oxley (Landscaping) Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

J E Oxley

Director

28 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J.E. Oxley (Landscaping) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02012266 . The registered office is 332 Sheffield Road, Woodhouse Mill, Sheffield, South Yorkshire, S13 9ZE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	15% Reducing balance
Computer Equipment	33% Straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 5)

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J.E. Oxley (Landscaping) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	21,336	33,485	5,043	1,702	61,566
Additions	480	-	-	476	956
Disposals	-	-	-	(1,172 )	(1,172 )

As at 31 January 2026	21,816	33,485	5,043	1,006	61,350

Depreciation
As at 1 February 2025	14,075	14,814	3,485	1,550	33,924
Provided during the period	1,516	4,668	234	231	6,649
Disposals	-	-	-	(1,172 )	(1,172 )

As at 31 January 2026	15,591	19,482	3,719	609	39,401

Net Book Value
As at 31 January 2026	6,225	14,003	1,324	397	21,949

As at 1 February 2025	7,261	18,671	1,558	152	27,642

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	10,795	15,649

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,470	3,157
Bank loans and overdrafts	1,415	4,000
Other creditors	12,526	15,983
Taxation and social security	10,081	16,615

	25,492	39,755

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bounce back loan > 1 year	-	1,333

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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J.E. Oxley (Landscaping) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Related Party Transactions

Amounts due to related parties

Included within creditors falling due within one year are loans from directors of £12,325 (2025: £15,795)

These loans are unsecured, interest-free, and repayable on demand.

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