REGISTERED NUMBER: 05988569 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Davies Landscape Architects Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Davies

M Gray

SECRETARY:

Mrs F M Davies

REGISTERED OFFICE:

45 High Street

Stroud

Gloucestershire

GL5 1AN

REGISTERED NUMBER:

05988569 (England and Wales)

ACCOUNTANTS:

Lyn Niblett Bookkeeping Services Ltd

45 High Street

Stroud

Gloucestershire

GL5 1AN

FIXED ASSETS

Tangible assets

4

30,600

39,908

CURRENT ASSETS

Stocks

7,860

18,742

Debtors

5

130,650

124,275

Cash at bank

58,941

127,276

197,451

270,293

CREDITORS

Amounts falling due within one year

6

129,059

142,968

NET CURRENT ASSETS

68,392

127,325

TOTAL ASSETS LESS CURRENT LIABILITIES

98,992

167,233

CREDITORS

Amounts falling due after more than one year

7

-

(17,052

)

PROVISIONS FOR LIABILITIES

(7,321

)

(9,713

)

NET ASSETS

91,671

140,468

CAPITAL AND RESERVES

Called up share capital

228

228

Retained earnings

91,443

140,240

91,671

140,468

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by:

M J Davies - Director

1.	STATUTORY INFORMATION

Davies Landscape Architects 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 consideration received or receivable for work done during the year, excluding discounts,rebates and other sale taxes but including estimates for work started but not completed by the balance sheet date, by reference to the stage of completion.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Stock

Work in progress is the value assigned to partially completed services, calculated by reference to the stage of completion at the balance sheet date.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 12 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

133,120

Additions

2,440

Disposals

(6,639

)

At 31 January 2026

128,921

DEPRECIATION

At 1 February 2025

93,212

Charge for year

11,699

Eliminated on disposal

(6,590

)

At 31 January 2026

98,321

NET BOOK VALUE

At 31 January 2026

30,600

At 31 January 2025

39,908

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

42,455

DEPRECIATION

At 1 February 2025

24,544

Charge for year

4,478

At 31 January 2026

29,022

NET BOOK VALUE

At 31 January 2026

13,433

At 31 January 2025

17,911

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

107,660

92,758

Other debtors

22,990

31,517

130,650

124,275

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

17,052

5,691

Trade creditors

14,189

5,102

Taxation and social security

81,954

103,207

Other creditors

15,864

28,968

129,059

142,968

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

17,052

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

17,052

22,743

Hire purchase contracts are secured over the assets to which they relate.

9.	OTHER FINANCIAL COMMITMENTS

The company has financial commitments in respect of operating leases at the balance sheet date of £60,921 ( 2025 £92,269).