IRIS Accounts Production v23.1.5.20 SC386012 Board of Directors 1.3.22 28.2.23 28.2.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureSC3860122022-02-28SC3860122023-02-28SC3860122022-03-012023-02-28SC3860122021-02-28SC3860122021-03-012022-02-28SC3860122022-02-28SC386012ns16:Scotland2022-03-012023-02-28SC386012ns15:PoundSterling2022-03-012023-02-28SC386012ns11:Director12022-03-012023-02-28SC386012ns11:PrivateLimitedCompanyLtd2022-03-012023-02-28SC386012ns11:SmallEntities2022-03-012023-02-28SC386012ns11:AuditExemptWithAccountantsReport2022-03-012023-02-28SC386012ns11:SmallCompaniesRegimeForDirectorsReport2022-03-012023-02-28SC386012ns11:SmallCompaniesRegimeForAccounts2022-03-012023-02-28SC386012ns11:FullAccounts2022-03-012023-02-28SC38601212022-03-012023-02-28SC386012ns11:Director22022-03-012023-02-28SC386012ns11:RegisteredOffice2022-03-012023-02-28SC386012ns6:CurrentFinancialInstruments2023-02-28SC386012ns6:CurrentFinancialInstruments2022-02-28SC386012ns6:Non-currentFinancialInstruments2023-02-28SC386012ns6:Non-currentFinancialInstruments2022-02-28SC386012ns6:ShareCapital2023-02-28SC386012ns6:ShareCapital2022-02-28SC386012ns6:RetainedEarningsAccumulatedLosses2023-02-28SC386012ns6:RetainedEarningsAccumulatedLosses2022-02-28SC386012ns6:NetGoodwill2022-03-012023-02-28SC386012ns6:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-28SC386012ns6:PlantMachinery2022-03-012023-02-28SC386012ns6:FurnitureFittings2022-03-012023-02-28SC386012ns6:MotorVehicles2022-03-012023-02-28SC386012ns6:ComputerEquipment2022-03-012023-02-28SC386012ns6:NetGoodwill2022-02-28SC386012ns6:NetGoodwill2023-02-28SC386012ns6:NetGoodwill2022-02-28SC386012ns6:PlantMachinery2022-02-28SC386012ns6:FurnitureFittings2022-02-28SC386012ns6:MotorVehicles2022-02-28SC386012ns6:ComputerEquipment2022-02-28SC386012ns6:PlantMachinery2023-02-28SC386012ns6:FurnitureFittings2023-02-28SC386012ns6:MotorVehicles2023-02-28SC386012ns6:ComputerEquipment2023-02-28SC386012ns6:PlantMachinery2022-02-28SC386012ns6:FurnitureFittings2022-02-28SC386012ns6:MotorVehicles2022-02-28SC386012ns6:ComputerEquipment2022-02-28SC386012ns6:WithinOneYearns6:CurrentFinancialInstruments2023-02-28SC386012ns6:WithinOneYearns6:CurrentFinancialInstruments2022-02-28SC386012ns6:BetweenOneTwoYearsns6:Non-currentFinancialInstruments2023-02-28SC386012ns6:BetweenOneTwoYearsns6:Non-currentFinancialInstruments2022-02-28SC386012ns6:BetweenTwoFiveYearsns6:Non-currentFinancialInstruments2023-02-28SC386012ns6:BetweenTwoFiveYearsns6:Non-currentFinancialInstruments2022-02-28SC386012ns6:DeferredTaxation2022-02-28SC386012ns6:DeferredTaxation2023-02-28SC386012ns11:Director112022-02-28SC386012ns11:Director112021-02-28SC386012ns11:Director112022-03-012023-02-28SC386012ns11:Director112021-03-012022-02-28SC386012ns11:Director112023-02-28SC386012ns11:Director112022-02-28SC3860122ns11:Director22022-02-28SC3860122ns11:Director22021-02-28SC3860122ns11:Director22022-03-012023-02-28SC3860122ns11:Director22021-03-012022-02-28SC3860122ns11:Director22023-02-28SC3860122ns11:Director22022-02-28
REGISTERED NUMBER: SC386012 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

DTE LANDSCAPES AND DRIVEWAYS LIMITED

DTE LANDSCAPES AND DRIVEWAYS LIMITED (REGISTERED NUMBER: SC386012)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 7

DTE LANDSCAPES AND DRIVEWAYS LIMITED

COMPANY INFORMATION
for the Year Ended 28 February 2023







DIRECTORS: Mr M Buchan
Mr M Buchan





REGISTERED OFFICE: C/o Acumen Accountants & Advisors Ltd
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX





REGISTERED NUMBER: SC386012 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

DTE LANDSCAPES AND DRIVEWAYS LIMITED (REGISTERED NUMBER: SC386012)

BALANCE SHEET
28 February 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 9,199 23,108
9,199 23,108

CURRENT ASSETS
Debtors 6 39,940 28,939
Cash at bank 12,449 14,977
52,389 43,916
CREDITORS
Amounts falling due within one year 7 45,012 36,731
NET CURRENT ASSETS 7,377 7,185
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,576

30,293

CREDITORS
Amounts falling due after more than one year 8 (14,140 ) (25,696 )

PROVISIONS FOR LIABILITIES 9 (2,300 ) (4,391 )
NET ASSETS 136 206

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 36 106
SHAREHOLDERS' FUNDS 136 206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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 23 October 2023 and were signed on its behalf by:





Mr M Buchan - Director


DTE LANDSCAPES AND DRIVEWAYS LIMITED (REGISTERED NUMBER: SC386012)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

DTE Landscapes and Driveways Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

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.

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 3 (2022 - 3 ) .

DTE LANDSCAPES AND DRIVEWAYS LIMITED (REGISTERED NUMBER: SC386012)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 28 February 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2022
and 28 February 2023 10,000
AMORTISATION
At 1 March 2022
and 28 February 2023 10,000
NET BOOK VALUE
At 28 February 2023 -
At 28 February 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 March 2022 32,925 149 34,672 679 68,425
Disposals (9,815 ) - - - (9,815 )
At 28 February 2023 23,110 149 34,672 679 58,610
DEPRECIATION
At 1 March 2022 18,317 149 26,172 679 45,317
Charge for year 5,409 - 8,500 - 13,909
Eliminated on disposal (9,815 ) - - - (9,815 )
At 28 February 2023 13,911 149 34,672 679 49,411
NET BOOK VALUE
At 28 February 2023 9,199 - - - 9,199
At 28 February 2022 14,608 - 8,500 - 23,108

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 8,988 -
Other debtors - 4,991
Directors' current accounts 23,042 12,214
Tax 7,910 -
Prepayments and accrued income - 11,734
39,940 28,939

DTE LANDSCAPES AND DRIVEWAYS LIMITED (REGISTERED NUMBER: SC386012)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 28 February 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,973 3,875
Hire purchase contracts 7,582 7,582
Trade creditors 4,083 7,549
Pensions 39 115
Tax 16,447 12,138
Social security and other taxes 258 440
VAT 5,140 5,032
Accruals and deferred income 7,490 -
45,012 36,731

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 4,073 3,973
Bank loans - 2-5 years 5,236 9,310
Hire purchase contracts 4,831 12,413
14,140 25,696

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 2,300 4,391

Deferred
tax
£   
Balance at 1 March 2022 4,391
Movement (2,091 )
Balance at 28 February 2023 2,300

10. PENSION COMMITMENTS

As at 28 February 2023, there was pension payable of £39 (2022 : £115) still outstanding.

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2023 and 28 February 2022:

2023 2022
£    £   
Mr M Buchan
Balance outstanding at start of year 6,107 6,500
Amounts advanced 52,458 25,646
Amounts repaid (47,044 ) (26,039 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,521 6,107

DTE LANDSCAPES AND DRIVEWAYS LIMITED (REGISTERED NUMBER: SC386012)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 28 February 2023

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr M Buchan
Balance outstanding at start of year 6,107 6,500
Amounts advanced 37,258 34,915
Amounts repaid (31,844 ) (35,308 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,521 6,107

The loans are interest free and have no fixed repayment period.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
DTE LANDSCAPES AND DRIVEWAYS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DTE Landscapes and Driveways Limited for the year ended 28 February 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of DTE Landscapes and Driveways Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DTE Landscapes and Driveways Limited and state those matters that we have agreed to state to the Board of Directors of DTE Landscapes and Driveways Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DTE Landscapes and Driveways Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DTE Landscapes and Driveways Limited. You consider that DTE Landscapes and Driveways Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DTE Landscapes and Driveways Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


Date: .............................................