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REGISTERED NUMBER: SC482863 (Scotland)















Abridged Financial Statements for the Year Ended 31 July 2024

for

Digby Landscaping & Maintenance Limited

Digby Landscaping & Maintenance Limited (Registered number: SC482863)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Digby Landscaping & Maintenance Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: D Macdonald
Ms J Bruce





REGISTERED OFFICE: 8 Wallace Road
Renfrew
PA4 8AX





REGISTERED NUMBER: SC482863 (Scotland)





ACCOUNTANT: Alan Carmichael C.A.
1/2
69 Clouston Street
Glasgow
G20 8QW

Digby Landscaping & Maintenance Limited (Registered number: SC482863)

Abridged Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,461 13,948

CURRENT ASSETS
Stocks 10,000 10,000
Debtors 67,471 66,624
Cash at bank 45,393 19,658
122,864 96,282
CREDITORS
Amounts falling due within one year 61,664 55,484
NET CURRENT ASSETS 61,200 40,798
TOTAL ASSETS LESS CURRENT
LIABILITIES

71,661

54,746

PROVISIONS FOR LIABILITIES 1,988 2,650
NET ASSETS 69,673 52,096

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 69,672 52,095
SHAREHOLDERS' FUNDS 69,673 52,096

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

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

Digby Landscaping & Maintenance Limited (Registered number: SC482863)

Abridged Balance Sheet - continued
31 July 2024


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 31 July 2024 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 Board of Directors and authorised for issue on 27 November 2024 and were signed on its behalf by:





D Macdonald - Director


Digby Landscaping & Maintenance Limited (Registered number: SC482863)

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

1. STATUTORY INFORMATION

Digby Landscaping & Maintenance 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.
Plant and machinery etc - 25% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2023
and 31 July 2024 37,464
DEPRECIATION
At 1 August 2023 23,516
Charge for year 3,487
At 31 July 2024 27,003
NET BOOK VALUE
At 31 July 2024 10,461
At 31 July 2023 13,948

Digby Landscaping & Maintenance Limited (Registered number: SC482863)

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

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
Ms J Bruce
Balance outstanding at start of year - 20,000
Amounts repaid - (20,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

The loan was repaid by Jacqueline Bruce on 28 September 2022.

6. ULTIMATE CONTROLLING PARTY

The controlling party is D Macdonald.

The ultimate controlling party is D Macdonald.