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REGISTERED NUMBER: SC400439 (Scotland)


















Financial Statements for the Year Ended 31 May 2024

for

COMPLETE WEED CONTROL
(SCOTLAND SOUTH EAST) LIMITED

COMPLETE WEED CONTROL
(SCOTLAND SOUTH EAST) LIMITED (REGISTERED NUMBER: SC400439)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

COMPLETE WEED CONTROL
(SCOTLAND SOUTH EAST) LIMITED

Company Information
for the Year Ended 31 May 2024







DIRECTORS: K Gallacher
Ms K Stewart-Brown





REGISTERED OFFICE: 13 Hope Street
Lanark
South Lanarkshire
ML11 7NL





REGISTERED NUMBER: SC400439 (Scotland)





ACCOUNTANTS: G O Thomson & Co
Chartered Accountants
13 Hope Street
Lanark
Lanarkshire
ML11 7NL

COMPLETE WEED CONTROL
(SCOTLAND SOUTH EAST) LIMITED (REGISTERED NUMBER: SC400439)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,380,648 853,156
1,380,648 853,156

CURRENT ASSETS
Debtors 6 408,501 258,459
Cash at bank and in hand 442,777 749,068
851,278 1,007,527
CREDITORS
Amounts falling due within one year 7 692,948 521,869
NET CURRENT ASSETS 158,330 485,658
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,538,978

1,338,814

CREDITORS
Amounts falling due after more than one
year

8

(576,573

)

(427,066

)

PROVISIONS FOR LIABILITIES (262,324 ) (162,100 )
NET ASSETS 700,081 749,648

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 700,080 749,647
SHAREHOLDERS' FUNDS 700,081 749,648

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

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

COMPLETE WEED CONTROL
(SCOTLAND SOUTH EAST) LIMITED (REGISTERED NUMBER: SC400439)

Balance Sheet - continued
31 May 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 24 September 2024 and were signed on its behalf by:




K Gallacher - Director



Ms K Stewart-Brown - Director


COMPLETE WEED CONTROL
(SCOTLAND SOUTH EAST) LIMITED (REGISTERED NUMBER: SC400439)

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

1. STATUTORY INFORMATION

Complete Weed Control (Scotland South East) 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

COMPLETE WEED CONTROL
(SCOTLAND SOUTH EAST) LIMITED (REGISTERED NUMBER: SC400439)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 25 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 June 2023
and 31 May 2024 40,000
AMORTISATION
At 1 June 2023
and 31 May 2024 40,000
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 1,170,201 53,597 161,473 18,507 1,403,778
Additions 694,589 5,914 54,695 5,975 761,173
Disposals (3,480 ) - - - (3,480 )
At 31 May 2024 1,861,310 59,511 216,168 24,482 2,161,471
DEPRECIATION
At 1 June 2023 442,095 12,428 86,721 9,378 550,622
Charge for year 192,037 8,772 28,944 2,788 232,541
Eliminated on disposal (2,340 ) - - - (2,340 )
At 31 May 2024 631,792 21,200 115,665 12,166 780,823
NET BOOK VALUE
At 31 May 2024 1,229,518 38,311 100,503 12,316 1,380,648
At 31 May 2023 728,106 41,169 74,752 9,129 853,156

COMPLETE WEED CONTROL
(SCOTLAND SOUTH EAST) LIMITED (REGISTERED NUMBER: SC400439)

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

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 June 2023 938,328 128,552 1,066,880
Additions 639,175 41,995 681,170
Transfer to ownership (84,214 ) (35,778 ) (119,992 )
At 31 May 2024 1,493,289 134,769 1,628,058
DEPRECIATION
At 1 June 2023 298,435 62,627 361,062
Charge for year 164,166 22,621 186,787
Transfer to ownership (54,481 ) (28,839 ) (83,320 )
At 31 May 2024 408,120 56,409 464,529
NET BOOK VALUE
At 31 May 2024 1,085,169 78,360 1,163,529
At 31 May 2023 639,893 65,925 705,818

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 408,501 258,459

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,648
Hire purchase contracts 415,349 178,196
Trade creditors 172,555 118,243
Taxation and social security 88,933 212,593
Other creditors 6,111 2,189
692,948 521,869

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 10,000 19,352
Hire purchase contracts 566,573 407,714
576,573 427,066

9. ULTIMATE CONTROLLING PARTY

The controlling party is K Gallacher.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Complete Weed Control
(Scotland South East) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Complete Weed Control (Scotland South East) Limited for the year ended 31 May 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Complete Weed Control (Scotland South East) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Complete Weed Control (Scotland South East) Limited and state those matters that we have agreed to state to the Board of Directors of Complete Weed Control (Scotland South East) Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Complete Weed Control (Scotland South East) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Complete Weed Control (Scotland South East) Limited. You consider that Complete Weed Control (Scotland South East) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Complete Weed Control (Scotland South East) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






G O Thomson & Co
Chartered Accountants
13 Hope Street
Lanark
Lanarkshire
ML11 7NL


24 September 2024