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Registered number: 10655657
St Andrews Golfscaping Ltd
Financial Statements
For The Year Ended 31 March 2025
Gillespie's Fife
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of St Andrews Golfscaping Ltd For The Year Ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of St Andrews Golfscaping Ltd For The Year Ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of St Andrews Golfscaping Ltd , as a body, in accordance with the terms of our engagement letter dated 23 January 2018. Our work has been undertaken solely to prepare for your approval the accounts of St Andrews Golfscaping Ltd and state those matters that we have agreed to state to the director of St Andrews Golfscaping Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than St Andrews Golfscaping Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that St Andrews Golfscaping Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of St Andrews Golfscaping Ltd . You consider that St Andrews Golfscaping Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of St Andrews Golfscaping Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
29th April 2025
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: 10655657
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,405 -
33,405 -
CURRENT ASSETS
Debtors 5 63,898 22,337
Cash at bank and in hand 172,503 191,881
236,401 214,218
Creditors: Amounts Falling Due Within One Year 6 (19,871 ) (30,127 )
NET CURRENT ASSETS (LIABILITIES) 216,530 184,091
TOTAL ASSETS LESS CURRENT LIABILITIES 249,935 184,091
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,351 ) -
NET ASSETS 241,584 184,091
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 241,583 184,090
SHAREHOLDERS' FUNDS 241,584 184,091
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ian Black
Director
29th April 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
St Andrews Golfscaping Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10655657 . The registered office is Kemp House 160 City Road, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% RB
Computer Equipment 33 1/3% SL
2.4. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 - - -
Additions 43,500 1,171 44,671
As at 31 March 2025 43,500 1,171 44,671
Depreciation
As at 1 April 2024 - - -
Provided during the period 10,875 391 11,266
As at 31 March 2025 10,875 391 11,266
...CONTINUED
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Page 4
Net Book Value
As at 31 March 2025 32,625 780 33,405
As at 1 April 2024 - - -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 20,383 5,219
Other debtors 500 -
VAT 6,783 385
Director's loan account 36,232 16,733
63,898 22,337
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (130 ) 470
Corporation tax 17,710 26,402
Other taxes and social security 393 659
Net wages 1,048 1,806
Accruals and deferred income 850 790
19,871 30,127
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Ian Black 16,733 36,299 (16,800 ) - 36,232
The above loan is unsecured, interest free and repayable on demand.
9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 16,800 12,900
Final dividends of £36,300 were declared on 14 April 2025.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr I Black by virtue of his ownership of 100% of the issued share capital in the company.
Page 4