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REGISTERED NUMBER: SC560499 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Mark Miller Landscapes Limited

Mark Miller Landscapes Limited (Registered number: SC560499)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Mark Miller Landscapes Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mrs S Miller
M P Miller





REGISTERED OFFICE: 100 Colinton Road
Edinburgh
EH14 1DA





REGISTERED NUMBER: SC560499 (Scotland)





ACCOUNTANTS: One Accounting Ltd
Chartered Management Accountants
Drumsheugh Toll
2 Belford Road
Edinburgh
Midlothian
EH4 3BL

Mark Miller Landscapes Limited (Registered number: SC560499)

Statement of Financial Position
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,406 21,026

CURRENT ASSETS
Debtors 5 117,398 62,789
Cash at bank 11,731 127,730
129,129 190,519
CREDITORS
Amounts falling due within one year 6 38,153 85,982
NET CURRENT ASSETS 90,976 104,537
TOTAL ASSETS LESS CURRENT
LIABILITIES

116,382

125,563

CREDITORS
Amounts falling due after more than one
year

7

(29,997

)

(43,439

)

PROVISIONS FOR LIABILITIES (6,352 ) (3,995 )
NET ASSETS 80,033 78,129

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 80,031 78,127
80,033 78,129

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 6 November 2023 and were signed on its behalf by:





M P Miller - Director


Mark Miller Landscapes Limited (Registered number: SC560499)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Mark Miller Landscapes 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Motor vehicles - 33% on cost
Computer equipments - 20% 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
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 8 (2022 - 7 ) .

Mark Miller Landscapes Limited (Registered number: SC560499)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipments Totals
£    £    £    £   
COST
At 1 April 2022 18,244 49,017 4,060 71,321
Additions 18,440 - - 18,440
At 31 March 2023 36,684 49,017 4,060 89,761
DEPRECIATION
At 1 April 2022 9,943 39,598 754 50,295
Charge for year 3,829 9,419 812 14,060
At 31 March 2023 13,772 49,017 1,566 64,355
NET BOOK VALUE
At 31 March 2023 22,912 - 2,494 25,406
At 31 March 2022 8,301 9,419 3,306 21,026

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 21,662 -
Other debtors 93,125 54,634
Directors' current accounts - 4,856
Prepayments and accrued income 2,611 3,299
117,398 62,789

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 10,002 10,001
Hire purchase contracts 5,517 7,416
Trade creditors 14,375 26,293
Tax - 13,031
Social security and other taxes 5,307 5,561
VAT 687 21,073
Directors' current accounts 697 -
Accrued expenses 1,568 2,607
38,153 85,982

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans - 1-2 years 10,000 10,002
Bank loans - 2-5 years 19,997 29,997
Hire purchase contracts - 3,440
29,997 43,439

Mark Miller Landscapes Limited (Registered number: SC560499)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 March 2023 and the period ended 31 March 2022:

31.3.23 31.3.22
£    £   
M P Miller and Mrs S Miller
Balance outstanding at start of year 4,856 -
Amounts advanced 72 4,856
Amounts repaid (5,624 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (696 ) 4,856

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £4,000 (2022 - £4,000) were paid to the directors .