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2023-01-31 SC585562 dpl-frs:Item12 2022-02-01 2023-01-31 SC585562 dpl-frs:Item12 2022-01-31 SC585562 dpl-frs:Item12 2023-01-31 SC585562 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 SC585562 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 SC585562 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 SC585562 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 SC585562 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 SC585562 1 2022-02-01 2023-01-31 SC585562 frs-countries:Scotland 2022-02-01 2023-01-31
Registered number: SC585562
Murray Landscapes Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: SC585562
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,399 36,168
33,399 36,168
CURRENT ASSETS
Debtors 5 67,251 34,331
Cash at bank and in hand 155,715 131,937
222,966 166,268
Creditors: Amounts Falling Due Within One Year 6 (84,317 ) (55,988 )
NET CURRENT ASSETS (LIABILITIES) 138,649 110,280
TOTAL ASSETS LESS CURRENT LIABILITIES 172,048 146,448
Creditors: Amounts Falling Due After More Than One Year 7 (13,472 ) (22,573 )
NET ASSETS 158,576 123,875
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 158,575 123,874
SHAREHOLDERS' FUNDS 158,576 123,875
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Marc Murray
Director
08/04/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 February 2022 1 92,517 92,518
Profit for the year and total comprehensive income - 52,357 52,357
Dividends paid - (21,000) (21,000)
As at 31 January 2023 and 1 February 2023 1 123,874 123,875
Profit for the year and total comprehensive income - 72,827 72,827
Dividends paid - (38,126) (38,126)
As at 31 January 2024 1 158,575 158,576
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Murray Landscapes Limited is a private company, limited by shares, incorporated in Scotland, registered number SC585562 . The registered office is Unit 8, Braidhurst Business Centre Davaar Drive, Motherwell, ML1 3TW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% Straight Line
Motor Vehicles 20% straight line
Computer Equipment 33% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 6)
8 6
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 8,228 54,300 1,170 63,698
Additions - 13,100 391 13,491
As at 31 January 2024 8,228 67,400 1,561 77,189
Depreciation
As at 1 February 2023 3,700 23,500 330 27,530
Provided during the period 2,900 13,000 360 16,260
As at 31 January 2024 6,600 36,500 690 43,790
Net Book Value
As at 31 January 2024 1,628 30,900 871 33,399
As at 1 February 2023 4,528 30,800 840 36,168
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 67,251 34,331
67,251 34,331
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,648 10,648
Corporation tax 23,271 11,130
VAT 16,043 7,410
Accruals and deferred income 34,355 26,800
84,317 55,988
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,472 22,573
13,472 22,573
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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