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CUT N BLO LANDSCAPING LTD

Registered Number
SC641197
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

CUT N BLO LANDSCAPING LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

CHARNLEY, Gary William

Registered Address

244a Whifflet Street
Coatbridge
ML5 4RX

Registered Number

SC641197 (Scotland)
CUT N BLO LANDSCAPING LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets385,220109,528
85,220109,528
Current assets
Stocks410,15010,150
Debtors598,84480,075
Cash at bank and on hand3,9206,141
112,91496,366
Creditors amounts falling due within one year6(101,412)(78,683)
Net current assets (liabilities)11,50217,683
Total assets less current liabilities96,722127,211
Creditors amounts falling due after one year7(85,618)(115,285)
Net assets11,10411,926
Capital and reserves
Called up share capital11
Profit and loss account11,10311,925
Shareholders' funds11,10411,926
The financial statements were approved and authorised for issue by the Director on 25 June 2025, and are signed on its behalf by:
CHARNLEY, Gary William
Director
Registered Company No. SC641197
CUT N BLO LANDSCAPING LTD
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue 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 transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year55
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 October 2323,750163,797187,547
Additions30,000-30,000
Disposals-(23,710)(23,710)
At 30 September 2453,750140,087193,837
Depreciation and impairment
At 01 October 2311,08366,93678,019
Charge for year5,25037,53542,785
On disposals-(12,187)(12,187)
At 30 September 2416,33392,284108,617
Net book value
At 30 September 2437,41747,80385,220
At 30 September 2312,66796,861109,528
4.Stocks

2024

2023

££
Raw materials and consumables10,15010,150
Total10,15010,150
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables520120
Other debtors98,32479,955
Total98,84480,075
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security6,01010,011
Other creditors60,40266,332
Accrued liabilities and deferred income35,0002,340
Total101,41278,683
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts16,66710,766
Other creditors68,951104,519
Total85,618115,285
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts68,951104,519