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Registered Number: SC416127
Scotland

 

 

 

LANDFORM LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Director John Dickie
Registered Number SC416127
Registered Office Templars House
South Deeside Road
Aberdeen
Aberdeen
AB12 5GB
Accountants Davidson Accounting
Templars House
South Deeside Road, Maryculter
Aberdeenshire
AB12 5GB
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 June 2024.
Principal activities
Principal activity of the company during the financial year was of ...
Director
The director who served the company throughout the year was as follows:
John Dickie
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
John Dickie
Director

Date approved: 27 March 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Davidson Accounting
30 June 2024



....................................................
Davidson Accounting
Templars House
South Deeside Road, Maryculter
Aberdeenshire
AB12 5GB
27 March 2025
3
 
 
Notes
 
2024
£
  2023
£
Turnover 1,583,273    1,912,825 
Cost of sales (229,067)   (424,068)
Gross profit 1,354,206    1,488,757 
Administrative expenses (1,377,801)   (1,675,583)
Other operating income 38,333    43,700 
Operating profit/(loss) 14,738    (143,126)
Interest payable and similar charges (16,822)   (12,143)
Profit/(Loss) on ordinary activities before taxation (2,084)   (155,269)
Tax on profit on ordinary activities  
Profit/(Loss) for the financial year (2,084)   (155,269)
 
4
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 80,000    100,084 
Tangible fixed assets 4 218,799    377,835 
298,799    477,919 
Current assets      
Stocks 5 11,716    23,269 
Debtors 6 280,352    322,976 
Cash at bank and in hand (44,283)   (63,788)
247,785    282,457 
Creditors: amount falling due within one year 7 (854,921)   (1,046,629)
Net current assets (607,136)   (764,172)
 
Total assets less current liabilities (308,337)   (286,253)
Creditors: amount falling due after more than one year 8 (60,000)   (80,000)
Provisions for liabilities 9 (25,222)   (25,222)
Net assets (393,559)   (391,475)
 

Capital and reserves
     
Called up share capital 80    80 
Profit and loss account (393,639)   (391,555)
Shareholders' funds (393,559)   (391,475)
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 27 March 2025 and were signed by:


-------------------------------
John Dickie
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 July 2022 80  (236,286) (236,206)
Profit for the year (155,269) (155,269)
Total comprehensive income for the year (155,269) (155,269)
Total investments by and distributions to owners
At 30 June 2023 80  (391,555) (391,475)
At 01 July 2023 80  (391,555) (391,475)
Profit for the year (2,084) (2,084)
Total comprehensive income for the year (2,084) (2,084)
Total investments by and distributions to owners
At 30 June 2024 80  (393,639) (393,559)
6
General Information
Landform Limited is a private company, limited by shares, registered in Scotland, registration number SC416127, registration address Templars House, South Deeside Road, Aberdeen, Aberdeen, AB12 5GB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 33.3 Straight Line
Motor Vehicles 33.3 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 29 (2023 : 27).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2023 181,500    181,500 
Additions  
Disposals  
At 30 June 2024 181,500    181,500 
Amortisation
At 01 July 2023 81,416    81,416 
Charge for year 20,084    20,084 
On disposals  
At 30 June 2024 101,500    101,500 
Net book values
At 30 June 2024 80,000    80,000 
At 30 June 2023 100,084    100,084 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 July 2023 408,842    457,779    866,621 
Additions 586    44,547    45,133 
Disposals (85,893)   (60,340)   (146,233)
At 30 June 2024 323,535    441,986    765,521 
Depreciation
At 01 July 2023 189,899    298,801    488,700 
Charge for year 79,235    81,103    160,338 
On disposals (70,455)   (31,861)   (102,316)
At 30 June 2024 198,679    348,043    546,722 
Net book values
Closing balance as at 30 June 2024 124,856    93,943    218,799 
Opening balance as at 01 July 2023 218,857    158,978    377,835 


5.

Stocks

2024
£
  2023
£
Stocks 11,716    23,269 
11,716    23,269 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 243,016    268,659 
Prepayments & Accrued Income 14,775    16,373 
Other Debtors 22,391    4,082 
CIS Control Account   20,246 
Directors' Current Accounts 170   
VAT   13,616 
280,352    322,976 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 21,516    66,114 
PAYE & Social Security 19,737    54,838 
Accrued Expenses 3,235    3,498 
Other Creditors 19,317    12,097 
Obligations under HP/Financial Leases 146,676    226,033 
Directors' Current Accounts   1,409 
Directors Current Accounts - Sandy 623,376    682,640 
VAT 21,064   
854,921    1,046,629 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 60,000    80,000 
60,000    80,000 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 25,222    25,222 
25,222    25,222 

7