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Company Registration No. SC158159 (Scotland)
ALEX BUTTER LANDSCAPING LIMITED Unaudited accounts for the year ended 30 April 2023
ALEX BUTTER LANDSCAPING LIMITED Unaudited accounts Contents
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ALEX BUTTER LANDSCAPING LIMITED Company Information for the year ended 30 April 2023
Directors
A Butter J Stewart
Company Number
SC158159 (Scotland)
Registered Office
West Countlich Farm Kindallachan Ballinluig Perthshire PH9 0NW Scotland
Accountants
Brown and Longhorn 61 George Street Perth PH1 5LB
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ALEX BUTTER LANDSCAPING LIMITED Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
590,541 
479,605 
Current assets
Inventories
35,000 
30,000 
Debtors
240,904 
309,390 
Cash at bank and in hand
372,565 
117,855 
648,469 
457,245 
Creditors: amounts falling due within one year
(510,588)
(443,104)
Net current assets
137,881 
14,141 
Total assets less current liabilities
728,422 
493,746 
Creditors: amounts falling due after more than one year
(179,516)
(196,480)
Provisions for liabilities
Deferred tax
(111,364)
(78,354)
Net assets
437,542 
218,912 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
437,442 
218,812 
Shareholders' funds
437,542 
218,912 
For the year ending 30 April 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 directors acknowledge their 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 of Directors and authorised for issue on 9 November 2023 and were signed on its behalf by
J Stewart Director Company Registration No. SC158159
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ALEX BUTTER LANDSCAPING LIMITED Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
ALEX BUTTER LANDSCAPING LIMITED is a private company, limited by shares, registered in Scotland, registration number SC158159. The registered office is West Countlich Farm, Kindallachan, Ballinluig, Perthshire, PH9 0NW, 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 remained unchanged from the previous year, and also 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:
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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.
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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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ALEX BUTTER LANDSCAPING LIMITED Notes to the Accounts for the year ended 30 April 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 May 2022
97,811 
834,079 
1,199,122 
- 
19,010 
2,150,022 
Additions
- 
246,236 
42,975 
15,898 
- 
305,109 
Disposals
- 
(146,160)
(88,056)
- 
- 
(234,216)
At 30 April 2023
97,811 
934,155 
1,154,041 
15,898 
19,010 
2,220,915 
Depreciation
At 1 May 2022
97,811 
659,125 
898,214 
- 
15,267 
1,670,417 
Charge for the year
- 
75,806 
87,109 
2,385 
561 
165,861 
On disposals
- 
(130,222)
(75,682)
- 
- 
(205,904)
At 30 April 2023
97,811 
604,709 
909,641 
2,385 
15,828 
1,630,374 
Net book value
At 30 April 2023
- 
329,446 
244,400 
13,513 
3,182 
590,541 
At 30 April 2022
- 
174,954 
300,908 
- 
3,743 
479,605 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
224,322 
286,013 
Accrued income and prepayments
- 
385 
Other debtors
16,582 
22,992 
240,904 
309,390 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
65,910 
84,158 
Obligations under finance leases and hire purchase contracts
148,360 
108,981 
Trade creditors
250,204 
217,684 
Taxes and social security
15,911 
3,087 
Other creditors
644 
2,099 
Loans from directors
- 
546 
Accruals
29,559 
26,549 
510,588 
443,104 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
179,516 
196,480 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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ALEX BUTTER LANDSCAPING LIMITED Notes to the Accounts for the year ended 30 April 2023
9
Average number of employees
During the year the average number of employees was 35 (2022: 35).
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