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REGISTERED NUMBER: SC373507 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

LANDSCAPE & FORESTRY SERVICES (SCOTLAND)
LTD

LANDSCAPE & FORESTRY SERVICES (SCOTLAND)
LTD (REGISTERED NUMBER: SC373507)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


LANDSCAPE & FORESTRY SERVICES (SCOTLAND)
LTD (REGISTERED NUMBER: SC373507)

ABRIDGED BALANCE SHEET
31ST DECEMBER 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 301,397 331,231

CURRENT ASSETS
Stocks 40,000 80,000
Debtors 87,855 114,040
Cash at bank 20,029 17,925
147,884 211,965
CREDITORS
Amounts falling due within one year 173,415 197,788
NET CURRENT (LIABILITIES)/ASSETS (25,531 ) 14,177
TOTAL ASSETS LESS CURRENT
LIABILITIES

275,866

345,408

CREDITORS
Amounts falling due after more than one year 266,989 279,626
NET ASSETS 8,877 65,782

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 8,876 65,781
8,877 65,782

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

LANDSCAPE & FORESTRY SERVICES (SCOTLAND)
LTD (REGISTERED NUMBER: SC373507)

ABRIDGED BALANCE SHEET - continued
31ST DECEMBER 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 31st December 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 director and authorised for issue on 2nd September 2024 and were signed by:





S Deas - Director


LANDSCAPE & FORESTRY SERVICES (SCOTLAND)
LTD (REGISTERED NUMBER: SC373507)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023

1. STATUTORY INFORMATION

Landscape & Forestry Services (Scotland) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC373507

Registered office: 23 Muirdyke Avenue
Carronshore
Falkirk
Central
FK2 8AW

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.


LANDSCAPE & FORESTRY SERVICES (SCOTLAND)
LTD (REGISTERED NUMBER: SC373507)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

2. ACCOUNTING POLICIES - continued
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.

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 14 (2022 - 22 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st January 2023 663,046
Additions 73,995
Disposals (171,462 )
At 31st December 2023 565,579
DEPRECIATION
At 1st January 2023 331,815
Charge for year 60,270
Eliminated on disposal (127,903 )
At 31st December 2023 264,182
NET BOOK VALUE
At 31st December 2023 301,397
At 31st December 2022 331,231