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CALEDONIAN AMENITY LIMITED

Registered Number
SC298896
(Scotland)

Unaudited Financial Statements for the Year ended
29 February 2024

CALEDONIAN AMENITY LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

Mrs K McBride
Mr M R McBride

Company Secretary

Mrs K McBride

Registered Address

36 Keystone Quadrant
Milngavie
Glasgow
G62 6LW

Registered Number

SC298896 (Scotland)
CALEDONIAN AMENITY LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets314,32617,337
14,32617,337
Current assets
Debtors41,793871
Cash at bank and on hand13,55911,758
15,35212,629
Creditors amounts falling due within one year5(23,076)(22,471)
Net current assets (liabilities)(7,724)(9,842)
Total assets less current liabilities6,6027,495
Provisions for liabilities(2,722)(3,294)
Net assets3,8804,201
Capital and reserves
Called up share capital100100
Profit and loss account3,7804,101
Shareholders' funds3,8804,201
The financial statements were approved and authorised for issue by the Board of Directors on 27 November 2024, and are signed on its behalf by:
Mrs K McBride
Director
Registered Company No. SC298896
CALEDONIAN AMENITY LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered office is 36 Keystone Quadrant, Milngavie, Glasgow, Scotland, G62 6LW.
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), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and they continue to believe the going concern basis of accounting appropriate in preparing the financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable net of discounts. Turnover includes revenue earned from the sale of turf maintenance and landscaping services.
Current taxation
Current tax is recognised in profit or loss and represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and machinery - 25% on reducing balance Office equipment - 25% straight line Motor vehicles - 25% on reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately within current liabilities.
Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.
2.Average number of employees

20242023
Average number of employees during the year46
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 March 2315,11631,97847547,569
Additions--1,4581,458
At 29 February 2415,11631,9781,93349,027
Depreciation and impairment
At 01 March 2313,61316,37124830,232
Charge for year843,9024834,469
At 29 February 2413,69720,27373134,701
Net book value
At 29 February 241,41911,7051,20214,326
At 28 February 231,50315,60722717,337
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,793871
Total1,793871
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts16,75516,101
Taxation and social security1,7062,196
Other creditors168-
Accrued liabilities and deferred income4,4474,174
Total23,07622,471