Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 SC669946 Mr L McIlduff iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC669946 2023-08-31 SC669946 2024-08-31 SC669946 2023-09-01 2024-08-31 SC669946 frs-core:PlantMachinery 2024-08-31 SC669946 frs-core:PlantMachinery 2023-09-01 2024-08-31 SC669946 frs-core:PlantMachinery 2023-08-31 SC669946 frs-core:ShareCapital 2024-08-31 SC669946 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC669946 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC669946 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 SC669946 frs-bus:SmallEntities 2023-09-01 2024-08-31 SC669946 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC669946 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 SC669946 frs-bus:Director1 2023-09-01 2024-08-31 SC669946 frs-countries:Scotland 2023-09-01 2024-08-31 SC669946 2022-08-31 SC669946 2023-08-31 SC669946 2022-09-01 2023-08-31 SC669946 frs-core:ShareCapital 2023-08-31 SC669946 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: SC669946
Rock Your Garden Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC669946
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 220 1,576
220 1,576
CURRENT ASSETS
Stocks 5 - 800
Debtors 6 619 603
Cash at bank and in hand 528 1,730
1,147 3,133
Creditors: Amounts Falling Due Within One Year 7 (17,254 ) (14,743 )
NET CURRENT ASSETS (LIABILITIES) (16,107 ) (11,610 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,887 ) (10,034 )
NET LIABILITIES (15,887 ) (10,034 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (15,888 ) (10,035 )
SHAREHOLDERS' FUNDS (15,887) (10,034)
For the year ending 31 August 2024 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 L McIlduff
Director
14 May 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Rock Your Garden Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC669946 . The registered office is Helenslea Cottage Bathgate Road, Blackburn, Bathgate, EH47 7LW.
The company's principal activity continues to be that of manufacture of other articles of concrete, plaster and cement.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Plant & Machinery Straight Line, 25%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2023 5,422
As at 31 August 2024 5,422
Depreciation
As at 1 September 2023 3,846
Provided during the period 1,356
As at 31 August 2024 5,202
Net Book Value
As at 31 August 2024 220
As at 1 September 2023 1,576
Page 2
Page 3
5. Stocks
2024 2023
£ £
Stock - 800
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 619 603
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 17,254 14,743
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Disclosures
The company operates a loan account with the director, Mr L Mcilduff.
During the year, the director advanced loans totalling £1,186 to the company. At the year end, the balance due to the director was £14,699 (2023 - £13,513). This loan is unsecured, interest free and has no fixed repayment terms.
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