Registered number
SC281526
H Murdoch Landscapes Limited
Filleted Accounts
31 March 2024
H Murdoch Landscapes Limited
Registered number: SC281526
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 17,251 17,140
Current assets
Debtors 4 12,834 11,467
Cash at bank and in hand 58,954 45,186
71,788 56,653
Creditors: amounts falling due within one year 5 (48,571) (31,358)
Net current assets 23,217 25,295
Net assets 40,468 42,435
Capital and reserves
Called up share capital 2 2
Profit and loss account 40,466 42,433
Shareholder's funds 40,468 42,435
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
H Murdoch
Director
Approved by the board on 28 November 2024
H Murdoch Landscapes Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
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).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 15% reducing balance
Motor vehicles 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 4
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2023 48,545 27,893 76,438
Additions 3,825 - 3,825
At 31 March 2024 52,370 27,893 80,263
Depreciation
At 1 April 2023 37,096 22,202 59,298
Charge for the year 2,291 1,423 3,714
At 31 March 2024 39,387 23,625 63,012
Net book value
At 31 March 2024 12,983 4,268 17,251
At 31 March 2023 11,449 5,691 17,140
4 Debtors 2024 2023
£ £
Trade debtors 12,834 11,467
5 Creditors: amounts falling due within one year 2024 2023
£ £
Corporation tax 2,286 286
Other taxes and social security costs 2,812 3,558
Other creditors 43,473 27,514
48,571 31,358
6 Controlling party
The controlling party is H Murdoch who owns 100% of the issued share capital of the company.
7 Other information
H Murdoch Landscapes Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
2 Brodick Drive
GOUROCK
PA19 1AF
H Murdoch Landscapes Limited SC281526 false 2023-04-01 2024-03-31 2024-03-31 VT Final Accounts July 2024 H Murdoch No description of principal activity SC281526 2022-04-01 2023-03-31 SC281526 core:WithinOneYear 2023-03-31 SC281526 core:ShareCapital 2023-03-31 SC281526 core:RetainedEarningsAccumulatedLosses 2023-03-31 SC281526 2023-04-01 2024-03-31 SC281526 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC281526 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 SC281526 bus:Director40 2023-04-01 2024-03-31 SC281526 1 2023-04-01 2024-03-31 SC281526 2 2023-04-01 2024-03-31 SC281526 core:PlantMachinery 2023-04-01 2024-03-31 SC281526 core:Vehicles 2023-04-01 2024-03-31 SC281526 countries:England 2023-04-01 2024-03-31 SC281526 bus:FRS102 2023-04-01 2024-03-31 SC281526 bus:FilletedAccounts 2023-04-01 2024-03-31 SC281526 2024-03-31 SC281526 core:WithinOneYear 2024-03-31 SC281526 core:ShareCapital 2024-03-31 SC281526 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC281526 core:PlantMachinery 2024-03-31 SC281526 core:Vehicles 2024-03-31 SC281526 2023-03-31 SC281526 core:PlantMachinery 2023-03-31 SC281526 core:Vehicles 2023-03-31 iso4217:GBP xbrli:pure