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REGISTERED NUMBER: SC560499 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Mark Miller Landscapes Limited

Mark Miller Landscapes Limited (Registered number: SC560499)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Mark Miller Landscapes Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs S Miller
M P Miller





REGISTERED OFFICE: 100 Colinton Road
Edinburgh
EH14 1DA





REGISTERED NUMBER: SC560499 (Scotland)





ACCOUNTANTS: One Accounting Ltd
Chartered Management Accountants
Drumsheugh Toll
2 Belford Road
Edinburgh
Midlothian
EH4 3BL

Mark Miller Landscapes Limited (Registered number: SC560499)

Statement of Financial Position
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 70,060 25,406

CURRENT ASSETS
Debtors 5 34,222 117,398
Cash at bank 77,038 11,731
111,260 129,129
CREDITORS
Amounts falling due within one year 6 51,260 38,153
NET CURRENT ASSETS 60,000 90,976
TOTAL ASSETS LESS CURRENT
LIABILITIES

130,060

116,382

CREDITORS
Amounts falling due after more than one year 7 (29,285 ) (29,997 )

PROVISIONS FOR LIABILITIES (17,515 ) (6,352 )
NET ASSETS 83,260 80,033

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 83,258 80,031
83,260 80,033

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

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

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 October 2024 and were signed on its behalf by:



M P Miller - Director


Mark Miller Landscapes Limited (Registered number: SC560499)

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

1. STATUTORY INFORMATION

Mark Miller Landscapes 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 the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Motor vehicles - 33% on cost
Computer equipments - 20% on cost

Computer Equipment 25% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 8 (2023 - 8 ) .

Mark Miller Landscapes Limited (Registered number: SC560499)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipments Totals
£    £    £    £   
COST
At 1 April 2023 36,684 49,017 4,060 89,761
Additions 4,871 48,485 877 54,233
Disposals - (20,722 ) - (20,722 )
At 31 March 2024 41,555 76,780 4,937 123,272
DEPRECIATION
At 1 April 2023 13,772 49,017 1,566 64,355
Charge for year 6,037 2,678 864 9,579
Eliminated on disposal - (20,722 ) - (20,722 )
At 31 March 2024 19,809 30,973 2,430 53,212
NET BOOK VALUE
At 31 March 2024 21,746 45,807 2,507 70,060
At 31 March 2023 22,912 - 2,494 25,406

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors - 21,662
Other debtors 27,219 93,125
Prepayments and accrued income 7,003 2,611
34,222 117,398

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 11,219 10,002
Hire purchase contracts 4,493 5,517
Trade creditors 17,133 14,375
Social security and other taxes 9,547 5,307
VAT 6,940 687
Directors' current accounts 1,003 697
Accrued expenses 925 1,568
51,260 38,153

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans - 1-2 years 10,628 10,000
Bank loans - 2-5 years 8,150 19,997
Hire purchase contracts 10,507 -
29,285 29,997

Mark Miller Landscapes Limited (Registered number: SC560499)

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

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
Mrs S Miller and M P Miller
Balance outstanding at start of year (696 ) 4,856
Amounts advanced 5,772 72
Amounts repaid (6,079 ) (5,624 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,003 ) (696 )

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £4,000 (2023 - £4,000) were paid to the directors .