REGISTERED NUMBER: 02763256 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JANUARY 2026

FOR

JACQUES LANDSCAPES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T Jacques

Mrs C D Jacques

Mr J T Jacques

SECRETARY:

Mrs C D Jacques

REGISTERED OFFICE:

17 George Street

St Helens

Merseyside

WA10 1DB

REGISTERED NUMBER:

02763256 (England and Wales)

ACCOUNTANTS:

Livesey Spottiswood Ltd

Chartered Accountants

17 George Street

St Helens

Merseyside

WA10 1DB

FIXED ASSETS

Intangible assets

4

16,000

-

Tangible assets

5

202,793

128,822

218,793

128,822

CURRENT ASSETS

Stocks

68,363

64,062

Debtors

438,756

361,826

Cash at bank and in hand

24

333

507,143

426,221

CREDITORS

Amounts falling due within one year

289,180

302,081

NET CURRENT ASSETS

217,963

124,140

TOTAL ASSETS LESS CURRENT LIABILITIES

436,756

252,962

CREDITORS

Amounts falling due after more than one year

90,740

58,413

NET ASSETS

346,016

194,549

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

345,016

193,549

SHAREHOLDERS' FUNDS

346,016

194,549

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 20 October 2026 and were signed on its behalf by:

Mr J T Jacques - Director

1.	STATUTORY INFORMATION

Jacques Landscapes 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the businesses is being amortised evenly over its estimated useful life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Short leasehold

- Over the period of the lease (3 years)

Plant and machinery

- 10% on cost

Fixtures, fittings and equipment

-

20% on cost

Motor vehicles

-

25% reducing balance

Computer equipment

- Straight line over 3 years

Assets are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss.

Stock and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow moving items. In respect of work in progress, cost includes a relevant proportion of overheads according to the stage of completion.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2025 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

Additions

20,000

At 30 January 2026

20,000

AMORTISATION

Amortisation for year

4,000

At 30 January 2026

4,000

NET BOOK VALUE

At 30 January 2026

16,000

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 31 January 2025

401,425

Additions

114,247

Disposals

(16,150

)

At 30 January 2026

499,522

DEPRECIATION

At 31 January 2025

272,603

Charge for year

39,848

Eliminated on disposal

(15,722

)

At 30 January 2026

296,729

NET BOOK VALUE

At 30 January 2026

202,793

At 30 January 2025

128,822

6.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

52,453

28,544

Between one and five years

90,740

58,413

143,193

86,957

Non-cancellable

operating leases

2026

2025

£

£

Within one year

16,758

25,008

Between one and five years

8,080

15,253

24,838

40,261

7.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

143,193

86,957

The hire purchase liability is secured against the assets to which it relates.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

450

A Ordinary

£1

450

450

450

B Ordinary

£1

450

450

1,000

1,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 January 2026 and 30 January 2025:

2026

2025

£

£

Mr T Jacques and Mrs C D Jacques

Balance outstanding at start of year

15,811

15,811

Amounts repaid

(15,811

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

15,811

Mr J T Jacques

Balance outstanding at start of year

54,820

55,604

Amounts advanced

76,939

52,013

Amounts repaid

(34,230

)

(52,797

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

97,529

54,820

The note above summarises the net transactions on the directors' current accounts during the year. Interest has been charged using HM Revenue & Customs rates.