16 May 2022 false No description of principal activity Taxfiler 2023.9.1 SC732466business:PrivateLimitedCompanyLtd2022-05-162023-05-31 SC7324662022-05-15 SC7324662022-05-162023-05-31 SC732466business:AuditExemptWithAccountantsReport2022-05-162023-05-31 SC732466business:FilletedAccounts2022-05-162023-05-31 SC7324662023-05-31 SC732466business:Director12022-05-162023-05-31 SC732466business:RegisteredOffice2022-05-162023-05-31 SC732466core:WithinOneYear2023-05-31 SC732466core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC732466core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC732466core:PreviouslyStatedAmount2023-05-31 SC732466business:SmallEntities2022-05-162023-05-31 SC732466countries:Scotland2022-05-162023-05-31 SC732466core:PlantMachinery2022-05-162023-05-31 SC732466core:MotorVehicles2022-05-162023-05-31 SC732466core:PlantMachinery2022-05-15 SC732466core:MotorVehicles2022-05-15 SC732466core:PlantMachinery2023-05-31 SC732466core:MotorVehicles2023-05-31 SC732466core:AcceleratedTaxDepreciationDeferredTax2023-05-31 SC732466core:TaxLossesCarry-forwardsDeferredTax2023-05-31 iso4217:GBP xbrli:pure
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
Page
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RB Garden Maintenance Services Ltd Company Information for the period from 16 May 2022 to 31 May 2023
Director
Robert Blount
Company Number
SC732466 (Scotland)
Registered Office
124 MACHAN ROAD LARKHALL ML9 1HU SCOTLAND
Accountants
Hawthorn Tax 4 Newton Place Glasgow G3 7PR
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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
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RB Garden Maintenance Services Ltd Statement of financial position as at 31 May 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
7,125 
Current assets
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
Deferred tax
(857)
Net assets
2,414 
Capital and reserves
Called up share capital
100 
Profit and loss account
2,314 
Shareholders' funds
2,414 
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
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RB Garden Maintenance Services Ltd Notes to the Accounts for the period from 16 May 2022 to 31 May 2023
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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
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 taxation
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.
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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 
At 16 May 2022
- 
- 
- 
Additions
3,500 
6,000 
9,500 
At 31 May 2023
3,500 
6,000 
9,500 
Depreciation
Charge for the period
875 
1,500 
2,375 
At 31 May 2023
875 
1,500 
2,375 
Net book value
At 31 May 2023
2,625 
4,500 
7,125 
5
Creditors: amounts falling due within one year
2023 
£ 
Other creditors
416 
Loans from directors
5,141 
5,557 
6
Deferred taxation
2023 
£ 
Accelerated capital allowances
1,354 
Tax losses carried forward
(497)
857 
2023 
£ 
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.
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