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REGISTERED NUMBER: SC742870 (Scotland)















Report of the Director and

Unaudited Financial Statements for the Year Ended 31 August 2024

for

SDM Landscaping Limited

SDM Landscaping Limited (Registered number: SC742870)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


SDM Landscaping Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: S D Mclaren





SECRETARY: Ms A C Fryer





REGISTERED OFFICE: Oldmill Court
26L Marywell Street
Aberdeen
Aberdeenshire
AB11 6JR





REGISTERED NUMBER: SC742870 (Scotland)





ACCOUNTANTS: MacDonald Accountancy Services
11 Margaret Street
Stonehaven
Aberdeenshire
AB39 2AY

SDM Landscaping Limited (Registered number: SC742870)

Report of the Director
for the Year Ended 31 August 2024

The director presents his report with the financial statements of the company for the year ended 31 August 2024.

DIRECTOR
S D Mclaren held office during the whole of the period from 1 September 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





S D Mclaren - Director


18 May 2025

SDM Landscaping Limited (Registered number: SC742870)

Income Statement
for the Year Ended 31 August 2024

Period
30.8.22
Year Ended to
31.8.24 31.8.23
Notes £    £   

TURNOVER 43,544 44,155

Cost of sales 10,341 9,500
GROSS PROFIT 33,203 34,655

Administrative expenses 22,598 17,737
OPERATING PROFIT 4 10,605 16,918

Interest receivable and similar income 36 -
PROFIT BEFORE TAXATION 10,641 16,918

Tax on profit 2,567 -
PROFIT FOR THE FINANCIAL YEAR 8,074 16,918

SDM Landscaping Limited (Registered number: SC742870)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 11,000 14,000

CURRENT ASSETS
Debtors 6 4,335 3,430
Cash at bank 8,421 7,698
12,756 11,128
CREDITORS
Amounts falling due within one year 7 22,999 22,445
NET CURRENT LIABILITIES (10,243 ) (11,317 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

757

2,683

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 747 2,673
SHAREHOLDERS' FUNDS 757 2,683

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 18 May 2025 and were signed by:





S D Mclaren - Director


SDM Landscaping Limited (Registered number: SC742870)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

SDM Landscaping Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

Period
30.8.22
Year Ended to
31.8.24 31.8.23
£    £   
Depreciation - owned assets 3,000 3,494

SDM Landscaping Limited (Registered number: SC742870)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023
and 31 August 2024 17,494
DEPRECIATION
At 1 September 2023 3,494
Charge for year 3,000
At 31 August 2024 6,494
NET BOOK VALUE
At 31 August 2024 11,000
At 31 August 2023 14,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 4,335 3,430

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Taxation and social security 2,567 -
Other creditors 20,432 22,445
22,999 22,445