SC347791 false amenity tree work 2023-09-01 2024-08-31 http://www.companieshouse.gov.uk/2023-08-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2023-08-31 http://www.companieshouse.gov.uk/cd:Director1 2023-09-01 2024-08-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-08-31 http://www.companieshouse.gov.uk/cd:Director2 2023-09-01 2024-08-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2023-09-01 2024-08-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2023-09-01 2024-08-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-08-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2023-08-31 http://www.companieshouse.gov.uk/2023-09-01 2024-08-31 http://www.companieshouse.gov.uk/2023-08-31 http://www.companieshouse.gov.uk/cd:FRS102 2023-09-01 2024-08-31 http://www.companieshouse.gov.uk/2024-08-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2023-09-01 2024-08-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC347791
Active Treescape Ltd
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Prepared By:
Cunningham Grant
Chartered Accountants
Unit G6, The Granary Business Centre
Coal Road, Cupar
Fife
KY15 5YQ

Active Treescape Ltd

FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
DIRECTORS
Elizabeth Wardlaw
John Campbell
REGISTERED OFFICE
29 Formonthills Road
Glenrothes
Fife
KY6 3EF
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC347791
ACCOUNTANTS
Cunningham Grant
Chartered Accountants
Unit G6, The Granary Business Centre
Coal Road, Cupar
Fife
KY15 5YQ

Active Treescape Ltd

FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Active Treescape Ltd

BALANCE SHEET AT 31 August 2024
|  |  |  |  |  | 2024 |  |  |  | 2023
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 137,979 |  |  |  | 144,291
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 6,800 |  |  |  | 9,000 |  |
Debtors |  | 4 |  | 65,103 |  |  |  | 35,343 |  |
Cash at bank and in hand |  |  |  | 56,662 |  |  |  | 18,647 |  |
|  |  |  | 128,565 |  |  |  | 62,990 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 57,644 |  |  |  | 17,107 |  |
NET CURRENT ASSETS |  |  |  |  |  | 70,921 |  |  |  | 45,883
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 208,900 |  |  |  | 190,174
PROVISIONS FOR LIABILITIES AND CHARGES |  |  |  |  |  | 26,271 |  |  |  | 27,656
NET ASSETS |  |  |  |  |  | 182,629 |  |  |  | 162,518
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 6 |  |  |  | 3 |  |  |  | 3
Profit and loss account |  |  |  |  |  | 182,626 |  |  |  | 162,515
SHAREHOLDERS' FUNDS |  |  |  |  |  | 182,629 |  |  |  | 162,518
For the year ending 31 August 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 26 May 2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Elizabeth Wardlaw |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Active Treescape Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. ACCOUNTING POLICIES

1a. General Information Basis Of Accounting
The company is limited by shares and incorporated in Scotland. The address of the registered office is given in the company information on page 1 of these financial statements.
The financial statements have been prepared in accordance with Financial Reporting Standard FRS 102 including Section 1A Small Entities, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. There were no material departures from that standard.
The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £1. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise shown.

1b. Turnover
Turnover represents the amounts receivable arising from the supply of goods net of VAT and trade discounts.
Turnover is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Turnover is recognised as the fair value of the consideration received or receivable for services provided in the normal course of business, net of VAT and trade discounts.

1c. Tangible Fixed Assets |  |
Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation has been provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Land And Buildings |  | straight line 2%
Plant And Machinery |  | reducing balance 20%
Motor Cars |  | reducing balance 25%

1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

1e. Cash And Cash Equivalents
Cash and cash equivalents are basic financial instruments which include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Active Treescape Ltd

1f. Financial Instruments
Basic financial assets - Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities - Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1g. Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

1h. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1i. Employees Benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Active Treescape Ltd

1j. Critical Accounting Estimates And Judgements
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period, or in the period of the revision and future periods where the revision affects both current and future periods.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2024 |  | 2023
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 4 |  | 3

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Land And |  | Plant and |  |
|  | Buildings |  | Machinery Etc. |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 1 September 2023 |  | 50,230 |  | 423,090 |  | 473,320
Additions |  | - |  | 38,324 |  | 38,324
Disposals |  | - |  | (115,746) |  | (115,746)
At 31 August 2024 |  | 50,230 |  | 345,668 |  | 395,898
Depreciation |  |  |  |  |  |
At 1 September 2023 |  | 7,210 |  | 321,819 |  | 329,029
Disposals |  | - |  | (99,792) |  | (99,792)
For the year |  | 989 |  | 27,693 |  | 28,682
At 31 August 2024 |  | 8,199 |  | 249,720 |  | 257,919
Net Book Amounts |  |  |  |  |  |
At 31 August 2024 |  | 42,031 |  | 95,948 |  | 137,979
At 31 August 2023 |  | 43,020 |  | 101,271 |  | 144,291

4. DEBTORS |  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Amounts falling due within one year: |  |  |  |  |  |
Trade debtors |  |  |  | 61,467 |  | 13,186
Other Tax |  |  |  | - |  | 17,201
Other debtors |  |  |  | 3,636 |  | 4,956
|  |  |  | 65,103 |  | 35,343

Active Treescape Ltd

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Trade creditors |  |  |  | 21,859 |  | 2,982
Taxation and social security |  |  |  | 30,583 |  | 7,900
Other creditors |  |  |  | 5,202 |  | 6,225
|  |  |  | 57,644 |  | 17,107

6. SHARE CAPITAL |  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
3 Ordinary shares of £1 each |  |  |  | 3 |  | 3
|  |  |  | 3 |  | 3

7. RELATED PARTY TRANSACTIONS
Included in creditors at the year end are the interest free loans from the directors of £204 (2023 - £2,214).