Company Registration No. SC732466 (Scotland)
RB Garden Maintenance Services Ltd
Unaudited accounts
for the period from 16 May 2022 to 31 May 2023
RB Garden Maintenance Services Ltd
Unaudited accounts
Contents
RB Garden Maintenance Services Ltd
Company Information
for the period from 16 May 2022 to 31 May 2023
Company Number
SC732466 (Scotland)
Registered Office
124 MACHAN ROAD
LARKHALL
ML9 1HU
SCOTLAND
Accountants
Hawthorn Tax
4 Newton Place
Glasgow
G3 7PR
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
RB Garden Maintenance Services Ltd
for the period from 16 May 2022 to 31 May 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
RB Garden Maintenance Services Ltd for the period from
16 May 2022 to
31 May 2023 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Hawthorn Tax
Chartered Accountants
4 Newton Place
Glasgow
G3 7PR
23 October 2023
RB Garden Maintenance Services Ltd
Statement of financial position
as at 31 May 2023
Cash at bank and in hand
1,703
Creditors: amounts falling due within one year
(5,557)
Net current liabilities
(3,854)
Total assets less current liabilities
3,271
Provisions for liabilities
Called up share capital
100
Profit and loss account
2,314
For the period ending 31 May 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 October 2023 and were signed on its behalf by
Robert Blount
Director
Company Registration No. SC732466
RB Garden Maintenance Services Ltd
Notes to the Accounts
for the period from 16 May 2022 to 31 May 2023
RB Garden Maintenance Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC732466. The registered office is 124 MACHAN ROAD, LARKHALL, ML9 1HU, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Motor vehicles
25% Straight Line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
RB Garden Maintenance Services Ltd
Notes to the Accounts
for the period from 16 May 2022 to 31 May 2023
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
Additions
3,500
6,000
9,500
At 31 May 2023
3,500
6,000
9,500
Charge for the period
875
1,500
2,375
At 31 May 2023
875
1,500
2,375
At 31 May 2023
2,625
4,500
7,125
5
Creditors: amounts falling due within one year
2023
Loans from directors
5,141
Accelerated capital allowances
1,354
Tax losses carried forward
(497)
Charged to the profit and loss account
857
Provision at end of period
857
7
Average number of employees
During the period the average number of employees was 1.