2022-08-012023-07-312023-07-31falseSC666509JGML LANDSCAPES LTD2024-09-2081300iso4217:GBPxbrli:pureSC6665092022-08-01SC6665092023-07-31SC6665092022-08-012023-07-31SC6665092021-08-01SC6665092022-07-31SC6665092021-08-012022-07-31SC666509bus:SmallEntities2022-08-012023-07-31SC666509bus:AuditExempt-NoAccountantsReport2022-08-012023-07-31SC666509bus:FullAccounts2022-08-012023-07-31SC666509bus:PrivateLimitedCompanyLtd2022-08-012023-07-31SC666509core:WithinOneYear2023-07-31SC666509core:AfterOneYear2023-07-31SC666509core:WithinOneYear2022-07-31SC666509core:AfterOneYear2022-07-31SC666509core:ShareCapital2023-07-31SC666509core:SharePremium2023-07-31SC666509core:RevaluationReserve2023-07-31SC666509core:OtherReservesSubtotal2023-07-31SC666509core:RetainedEarningsAccumulatedLosses2023-07-31SC666509core:ShareCapital2022-07-31SC666509core:SharePremium2022-07-31SC666509core:RevaluationReserve2022-07-31SC666509core:OtherReservesSubtotal2022-07-31SC666509core:RetainedEarningsAccumulatedLosses2022-07-31SC666509core:LandBuildings2023-07-31SC666509core:PlantMachinery2023-07-31SC666509core:Vehicles2023-07-31SC666509core:FurnitureFittings2023-07-31SC666509core:OfficeEquipment2023-07-31SC666509core:NetGoodwill2023-07-31SC666509core:IntangibleAssetsOtherThanGoodwill2023-07-31SC666509core:ListedExchangeTraded2023-07-31SC666509core:UnlistedNon-exchangeTraded2023-07-31SC666509core:LandBuildings2022-07-31SC666509core:PlantMachinery2022-07-31SC666509core:Vehicles2022-07-31SC666509core:FurnitureFittings2022-07-31SC666509core:OfficeEquipment2022-07-31SC666509core:NetGoodwill2022-07-31SC666509core:IntangibleAssetsOtherThanGoodwill2022-07-31SC666509core:ListedExchangeTraded2022-07-31SC666509core:UnlistedNon-exchangeTraded2022-07-31SC666509core:LandBuildings2022-08-012023-07-31SC666509core:PlantMachinery2022-08-012023-07-31SC666509core:Vehicles2022-08-012023-07-31SC666509core:FurnitureFittings2022-08-012023-07-31SC666509core:OfficeEquipment2022-08-012023-07-31SC666509core:NetGoodwill2022-08-012023-07-31SC666509core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-31SC666509core:ListedExchangeTraded2022-08-012023-07-31SC666509core:UnlistedNon-exchangeTraded2022-08-012023-07-31SC666509core:MoreThanFiveYears2022-08-012023-07-31SC666509core:Non-currentFinancialInstruments2023-07-31SC666509core:Non-currentFinancialInstruments2022-07-31SC666509dpl:CostSales2022-08-012023-07-31SC666509dpl:DistributionCosts2022-08-012023-07-31SC666509core:LandBuildings2022-08-012023-07-31SC666509core:PlantMachinery2022-08-012023-07-31SC666509core:Vehicles2022-08-012023-07-31SC666509core:FurnitureFittings2022-08-012023-07-31SC666509core:OfficeEquipment2022-08-012023-07-31SC666509dpl:AdministrativeExpenses2022-08-012023-07-31SC666509core:NetGoodwill2022-08-012023-07-31SC666509core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-31SC666509dpl:GroupUndertakings2022-08-012023-07-31SC666509dpl:ParticipatingInterests2022-08-012023-07-31SC666509dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-31SC666509core:ListedExchangeTraded2022-08-012023-07-31SC666509dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-31SC666509core:UnlistedNon-exchangeTraded2022-08-012023-07-31SC666509dpl:CostSales2021-08-012022-07-31SC666509dpl:DistributionCosts2021-08-012022-07-31SC666509core:LandBuildings2021-08-012022-07-31SC666509core:PlantMachinery2021-08-012022-07-31SC666509core:Vehicles2021-08-012022-07-31SC666509core:FurnitureFittings2021-08-012022-07-31SC666509core:OfficeEquipment2021-08-012022-07-31SC666509dpl:AdministrativeExpenses2021-08-012022-07-31SC666509core:NetGoodwill2021-08-012022-07-31SC666509core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-31SC666509dpl:GroupUndertakings2021-08-012022-07-31SC666509dpl:ParticipatingInterests2021-08-012022-07-31SC666509dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-31SC666509core:ListedExchangeTraded2021-08-012022-07-31SC666509dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-31SC666509core:UnlistedNon-exchangeTraded2021-08-012022-07-31SC666509core:NetGoodwill2023-07-31SC666509core:IntangibleAssetsOtherThanGoodwill2023-07-31SC666509core:LandBuildings2023-07-31SC666509core:PlantMachinery2023-07-31SC666509core:Vehicles2023-07-31SC666509core:FurnitureFittings2023-07-31SC666509core:OfficeEquipment2023-07-31SC666509core:AfterOneYear2023-07-31SC666509core:WithinOneYear2023-07-31SC666509core:ListedExchangeTraded2023-07-31SC666509core:UnlistedNon-exchangeTraded2023-07-31SC666509core:ShareCapital2023-07-31SC666509core:SharePremium2023-07-31SC666509core:RevaluationReserve2023-07-31SC666509core:OtherReservesSubtotal2023-07-31SC666509core:RetainedEarningsAccumulatedLosses2023-07-31SC666509core:NetGoodwill2022-07-31SC666509core:IntangibleAssetsOtherThanGoodwill2022-07-31SC666509core:LandBuildings2022-07-31SC666509core:PlantMachinery2022-07-31SC666509core:Vehicles2022-07-31SC666509core:FurnitureFittings2022-07-31SC666509core:OfficeEquipment2022-07-31SC666509core:AfterOneYear2022-07-31SC666509core:WithinOneYear2022-07-31SC666509core:ListedExchangeTraded2022-07-31SC666509core:UnlistedNon-exchangeTraded2022-07-31SC666509core:ShareCapital2022-07-31SC666509core:SharePremium2022-07-31SC666509core:RevaluationReserve2022-07-31SC666509core:OtherReservesSubtotal2022-07-31SC666509core:RetainedEarningsAccumulatedLosses2022-07-31SC666509core:NetGoodwill2021-08-01SC666509core:IntangibleAssetsOtherThanGoodwill2021-08-01SC666509core:LandBuildings2021-08-01SC666509core:PlantMachinery2021-08-01SC666509core:Vehicles2021-08-01SC666509core:FurnitureFittings2021-08-01SC666509core:OfficeEquipment2021-08-01SC666509core:AfterOneYear2021-08-01SC666509core:WithinOneYear2021-08-01SC666509core:ListedExchangeTraded2021-08-01SC666509core:UnlistedNon-exchangeTraded2021-08-01SC666509core:ShareCapital2021-08-01SC666509core:SharePremium2021-08-01SC666509core:RevaluationReserve2021-08-01SC666509core:OtherReservesSubtotal2021-08-01SC666509core:RetainedEarningsAccumulatedLosses2021-08-01SC666509core:AfterOneYear2022-08-012023-07-31SC666509core:WithinOneYear2022-08-012023-07-31SC666509core:Non-currentFinancialInstrumentscore:CostValuation2022-08-012023-07-31SC666509core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-012023-07-31SC666509core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-012023-07-31SC666509core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-012023-07-31SC666509core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-012023-07-31SC666509core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-012023-07-31SC666509core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-012023-07-31SC666509core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-012023-07-31SC666509core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-012023-07-31SC666509core:Non-currentFinancialInstrumentscore:CostValuation2023-07-31SC666509core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-31SC666509core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-31SC666509core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-31SC666509core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-31SC666509core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-31SC666509core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-31SC666509core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-31SC666509core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-31SC666509core:Non-currentFinancialInstrumentscore:CostValuation2022-07-31SC666509core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-31SC666509core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-31SC666509core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-31SC666509core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-31SC666509core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-31SC666509core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-31SC666509core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-31SC666509core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-31SC666509bus:Director12022-08-012023-07-31SC666509bus:Director22022-08-012023-07-31

JGML LANDSCAPES LTD

Registered Number
SC666509
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2023

JGML LANDSCAPES LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

MCNAIR, John Gerrard
MCNAIR, Kirsty

Registered Address

Mckellar Accountancy, Unit 3.2
1 Macdowall Street
Paisley
PA3 2NB

Registered Number

SC666509 (Scotland)
JGML LANDSCAPES LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets38,08510,780
8,08510,780
Current assets
Debtors-1,832
Cash at bank and on hand383356
3832,188
Creditors amounts falling due within one year4(16,203)(12,548)
Net current assets (liabilities)(15,820)(10,360)
Total assets less current liabilities(7,735)420
Creditors amounts falling due after one year5(20,000)(20,000)
Net assets(27,735)(19,580)
Capital and reserves
Called up share capital100100
Profit and loss account(27,835)(19,680)
Shareholders' funds(27,735)(19,580)
The financial statements were approved and authorised for issue by the Board of Directors on 20 September 2024, and are signed on its behalf by:
MCNAIR, John Gerrard
Director
Registered Company No. SC666509
JGML LANDSCAPES LTD
Notes to the Financial Statements
for the year ended 31 July 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
These accounts have been prepared on the ongoing concern basis, on the understanding that the director will continue to financially support the company during this uncertain period.
Turnover policy
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year21
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 August 2217,0432,12219,165
At 31 July 2317,0432,12219,165
Depreciation and impairment
At 01 August 227,4569298,385
Charge for year2,3972982,695
At 31 July 239,8531,22711,080
Net book value
At 31 July 237,1908958,085
At 31 July 229,5871,19310,780
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,3901,390
Bank borrowings and overdrafts5,0005,000
Other creditors9,8135,158
Accrued liabilities and deferred income-1,000
Total16,20312,548
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts20,00020,000
Total20,00020,000