2023-01-012023-12-312023-12-31falseSC576834NO MORE DIGGING 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angeTraded2022-12-31SC576834core:UnlistedNon-exchangeTraded2022-12-31SC576834core:ShareCapital2022-12-31SC576834core:SharePremium2022-12-31SC576834core:RevaluationReserve2022-12-31SC576834core:OtherReservesSubtotal2022-12-31SC576834core:RetainedEarningsAccumulatedLosses2022-12-31SC576834core:NetGoodwill2022-01-01SC576834core:IntangibleAssetsOtherThanGoodwill2022-01-01SC576834core:LandBuildings2022-01-01SC576834core:PlantMachinery2022-01-01SC576834core:Vehicles2022-01-01SC576834core:FurnitureFittings2022-01-01SC576834core:OfficeEquipment2022-01-01SC576834core:AfterOneYear2022-01-01SC576834core:WithinOneYear2022-01-01SC576834core:ListedExchangeTraded2022-01-01SC576834core:UnlistedNon-exchangeTraded2022-01-01SC576834core:ShareCapital2022-01-01SC576834core:SharePremium2022-01-01SC576834core:RevaluationReserve2022-01-01SC576834core:OtherReservesSubtotal2022-01-01SC576834core:RetainedEarningsAccumulatedLosses2022-01-01SC576834core:AfterOneYear2023-01-012023-12-31SC576834core:WithinOneYear2023-01-012023-12-31SC576834core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-31SC576834core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-31SC576834core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-31SC576834core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-31SC576834core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-31SC576834core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-31SC576834core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-31SC576834core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-31SC576834core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-31SC576834core:Non-currentFinancialInstrumentscore:CostValuation2023-12-31SC576834core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-31SC576834core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-31SC576834core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-31SC576834core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-31SC576834core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-31SC576834core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-31SC576834core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-31SC576834core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-31SC576834core:Non-currentFinancialInstrumentscore:CostValuation2022-12-31SC576834core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-31SC576834core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-31SC576834core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-31SC576834core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-31SC576834core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-31SC576834core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-31SC576834core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-31SC576834core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-31SC576834bus:Director12023-01-012023-12-31SC576834bus:Director22023-01-012023-12-31

NO MORE DIGGING LTD

Registered Number
SC576834
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

NO MORE DIGGING LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

MILNE, Callum
MILNE, Debbie

Registered Address

Unit 1 Edison Place
Dryburgh Industrial Estate
Dundee
DD2 3QU

Registered Number

SC576834 (Scotland)
NO MORE DIGGING LTD
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors442,98548,985
Cash at bank and on hand1,2231,751
44,20850,736
Creditors amounts falling due within one year5(11,041)(10,041)
Net current assets (liabilities)33,16740,695
Total assets less current liabilities33,16740,695
Creditors amounts falling due after one year6(8,500)(17,083)
Net assets24,66723,612
Capital and reserves
Called up share capital22
Profit and loss account24,66523,610
Shareholders' funds24,66723,612
The financial statements were approved and authorised for issue by the Board of Directors on 19 September 2024, and are signed on its behalf by:
MILNE, Callum
Director
Registered Company No. SC576834
NO MORE DIGGING LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. A decision was made to fully depreciate the land and buildings this year.
Financial instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 233,903
At 31 December 233,903
Depreciation and impairment
At 01 January 233,903
At 31 December 233,903
Net book value
At 31 December 23-
At 31 December 22-
4.Debtors: amounts due within one year

2023

2022

££
Other debtors42,98548,985
Total42,98548,985
5.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts11,04110,041
Total11,04110,041
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts8,50017,083
Total8,50017,083
7.Related party transactions
Included within other debtors is an amount of £42,985 (2022 - £48,985) due to the company from Radix Base Systems. C Milne is a mutual director of No More Digging and Radix Base Systems Ltd