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REGISTERED NUMBER: SC482863 (Scotland)















Abridged Financial Statements for the Year Ended 31 July 2023

for

Digby Landscaping & Maintenance Limited

Digby Landscaping & Maintenance Limited (Registered number: SC482863)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Digby Landscaping & Maintenance Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: D Macdonald
Ms J Bruce





REGISTERED OFFICE: 8 Wallace Road
Renfrew
PA4 8AX





REGISTERED NUMBER: SC482863 (Scotland)





ACCOUNTANT: Alan Carmichael C.A.
1/2
69 Clouston Street
Glasgow
G20 8QW

Digby Landscaping & Maintenance Limited (Registered number: SC482863)

Abridged Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,948 6,115

CURRENT ASSETS
Stocks 10,000 10,000
Debtors 66,624 65,902
Cash at bank 19,658 24,364
96,282 100,266
CREDITORS
Amounts falling due within one year 55,484 61,186
NET CURRENT ASSETS 40,798 39,080
TOTAL ASSETS LESS CURRENT
LIABILITIES

54,746

45,195

PROVISIONS FOR LIABILITIES 5 2,650 1,162
NET ASSETS 52,096 44,033

CAPITAL AND RESERVES
Called up share capital 6 1 1
Retained earnings 7 52,095 44,032
SHAREHOLDERS' FUNDS 52,096 44,033

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Digby Landscaping & Maintenance Limited (Registered number: SC482863)

Abridged Balance Sheet - continued
31 July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 July 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 21 February 2024 and were signed on its behalf by:





D Macdonald - Director


Digby Landscaping & Maintenance Limited (Registered number: SC482863)

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

1. STATUTORY INFORMATION

Digby Landscaping & Maintenance 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.
Plant and machinery etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 17 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2022 24,164
Additions 13,300
At 31 July 2023 37,464
DEPRECIATION
At 1 August 2022 18,049
Charge for year 5,467
At 31 July 2023 23,516
NET BOOK VALUE
At 31 July 2023 13,948
At 31 July 2022 6,115

Digby Landscaping & Maintenance Limited (Registered number: SC482863)

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

5. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 2,650 1,162

Deferred
tax
£   
Balance at 1 August 2022 1,162
Provided during year 1,488
Balance at 31 July 2023 2,650

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary 1 1 1

7. RESERVES
Retained
earnings
£   

At 1 August 2022 44,032
Profit for the year 8,063
At 31 July 2023 52,095

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2023 and 31 July 2022:

2023 2022
£    £   
Ms J Bruce
Balance outstanding at start of year 20,000 -
Amounts advanced - 20,000
Amounts repaid (20,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 20,000

The loan was repaid by Jacqueline Bruce on 28 September 2022.

9. ULTIMATE CONTROLLING PARTY

The controlling party is D Macdonald.

The ultimate controlling party is D Macdonald.