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REGISTERED NUMBER: SC433085 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Dwa Landscape Architects Limited

Dwa Landscape Architects Limited (Registered number: SC433085)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dwa Landscape Architects Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: A H McLatchie
Ms J M Spence





REGISTERED OFFICE: Unit 1 Cadzow Park
82 Muir Street
Hamilton
ML3 6BJ





REGISTERED NUMBER: SC433085 (Scotland)





ACCOUNTANTS: Accountants Plus
Chartered Certified Accountants
Unit 1 Cadzow Park
82 Muir Street
Hamilton
ML3 6BJ

Dwa Landscape Architects Limited (Registered number: SC433085)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 175
Tangible assets 5 9,068 10,167
9,068 10,342

CURRENT ASSETS
Debtors 6 84,723 117,348
Cash at bank and in hand 23,076 58,082
107,799 175,430
CREDITORS
Amounts falling due within one year 7 38,149 87,890
NET CURRENT ASSETS 69,650 87,540
TOTAL ASSETS LESS CURRENT
LIABILITIES

78,718

97,882

PROVISIONS FOR LIABILITIES 1,723 1,812
NET ASSETS 76,995 96,070

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 76,895 95,970
76,995 96,070

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

Dwa Landscape Architects Limited (Registered number: SC433085)

Balance Sheet - continued
31 January 2024


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 30 April 2024 and were signed on its behalf by:




A H McLatchie - Director



Ms J M Spence - Director


Dwa Landscape Architects Limited (Registered number: SC433085)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Dwa Landscape Architects 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.

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.
Fixtures and fittings - 20% on cost

Financial instruments
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term creditors are measured at transaction price, less any impairment. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and bank balances
Cash and bank balances are measured at the transaction price.


Dwa Landscape Architects Limited (Registered number: SC433085)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

2. ACCOUNTING POLICIES - continued
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.

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 9 (2023 - 9 ) .

Dwa Landscape Architects Limited (Registered number: SC433085)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 7,000
AMORTISATION
At 1 February 2023 6,825
Charge for year 175
At 31 January 2024 7,000
NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 175

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 February 2023 15,760
Additions 2,440
At 31 January 2024 18,200
DEPRECIATION
At 1 February 2023 5,593
Charge for year 3,539
At 31 January 2024 9,132
NET BOOK VALUE
At 31 January 2024 9,068
At 31 January 2023 10,167

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 83,743 116,948
Other debtors 700 -
Prepayments 280 400
84,723 117,348

Dwa Landscape Architects Limited (Registered number: SC433085)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors - 12,372
Tax 22,363 24,525
Social security and other taxes 3,496 3,166
VAT 4,800 19,782
Other creditors 3,143 2,025
Directors' loan accounts - 3,347
Accrued expenses 4,347 22,673
38,149 87,890