DOUGLAS GARDENS LTD

Company Registration Number:
SC471430 (Scotland)

Unaudited statutory accounts for the year ended 31 March 2024

Period of accounts

Start date: 01 April 2023

End date: 31 March 2024

DOUGLAS GARDENS LTD

Contents of the Financial Statements

for the Period Ended 31 March 2024

Company Information - 3
Report of the Directors - 4
Profit and Loss Account - 5
Balance sheet - 6
Additional notes - 8
Balance sheet notes - 11

DOUGLAS GARDENS LTD

Company Information

for the Period Ended 31 March 2024




Director: Brian W G Bruce
Registered office: 8
Clarence Road
Dundee
Tayside
DD4 7HP
Company Registration Number: SC471430 (Scotland)

DOUGLAS GARDENS LTD

Directors' Report Period Ended 31 March 2024

The directors present their report with the financial statements of the company for the period ended 31 March 2024

Principal Activities

The principal activity of the company continues to be that of landscape service activities

Additional information

Director The director who held office during the year was as follows: Brian W G Bruce The director is responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of the affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements the director is required to: select suitable accounting polices and then apply then consistently make judgements and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The director is responsible for keeping accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small companies exemption This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption

Directors

The directors shown below have held office during the whole of the period from 01 April 2023 to 31 March 2024
Brian W G Bruce

This report was approved by the board of directors on 26 July 2025
And Signed On Behalf Of The Board By:

Name: Brian W G Bruce
Status: Director

DOUGLAS GARDENS LTD

Profit and Loss Account

for the Period Ended 31 March 2024


Notes

2024
£

2023
£
Turnover 166,451 161,812
Cost of sales ( 84,156 ) ( 93,379 )
Gross Profit or (Loss) 82,295 68,433
Administrative Expenses ( 56,766 ) ( 62,569 )
Operating Profit or (Loss) 25,529 5,864
Interest Receivable and Similar Income 0 -
Interest Payable and Similar Charges ( 1,982 ) ( 3,618 )
Profit or (Loss) Before Tax 23,547 2,246
Tax on Profit ( 5,538 ) ( 1,834 )
Profit or (Loss) for Period 18,009 412

The notes form part of these financial statements

DOUGLAS GARDENS LTD

Balance sheet

As at 31 March 2024


Notes

2024
£

2023
£
Fixed assets
Tangible assets: 4 19,070 26,090
Total fixed assets: 19,070 26,090
Current assets
Debtors: 5 20,415 11,025
Cash at bank and in hand: 16,394 4,247
Total current assets: 36,809 15,272
Creditors: amounts falling due within one year: 6 ( 829 ) ( 47,276 )
Net current assets (liabilities): 35,980 ( 32,004 )
Total assets less current liabilities: 55,050 ( 5,914 )
Creditors: amounts falling due after more than one year: 7 ( 21,875 ) ( 29,528 )
Total net assets (liabilities): 33,175 ( 35,442 )

The notes form part of these financial statements

DOUGLAS GARDENS LTD

Balance sheet continued

As at 31 March 2024


Notes

2024
£

2023
£
Capital and reserves
Called up share capital: 1 1
Revaluation reserve: 8 16,519 ( 37,689 )
Profit and loss account: 16,655 2,246
Shareholders funds: 33,175 ( 35,442 )

For the year ending 31 March 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.

This report was approved by the board of directors on 26 July 2025
And Signed On Behalf Of The Board By:

Name: Brian W G Bruce
Status: Director

The notes form part of these financial statements

DOUGLAS GARDENS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

DOUGLAS GARDENS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2024

  • 2. Employees


    2024

    2023
    Average number of employees during the period 2 2

    The average monthly number of persons (including directors) employed by the company during the year was: 2

DOUGLAS GARDENS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2024

  • 3. Off balance sheet disclosure

    No

DOUGLAS GARDENS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2024

4. Tangible assets

Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £
At 01 April 2023 6,610 190 2,063 33,308 42,171
Additions - - - - -
Disposals - - - - -
Revaluations - - - - -
Transfers - - - - -
At 31 March 2024 6,610 190 2,063 33,308 42,171
Depreciation
At 01 April 2023 2,625 92 799 12,565 16,081
Charge for year 1,341 45 428 5,206 7,020
On disposals - - - - -
Other adjustments - - - - -
At 31 March 2024 3,966 137 1,227 17,771 23,101
Net book value
At 31 March 2024 2,644 53 836 15,537 19,070
At 31 March 2023 3,985 98 1,264 20,743 26,090

Tangible Fixed Assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Plant and equipment - 20% Straight Line
Fixtures and fittings - 20% Straight Line
Computers - 20% Straight Line
Motor Vehicles - 20% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

DOUGLAS GARDENS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2024

5. Debtors


2024
£

2023
£
Trade debtors 16,555 1,025
Other debtors 3,860 10,000
Total 20,415 11,025

DOUGLAS GARDENS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2024

6.Creditors: amounts falling due within one year note


2024
£

2023
£
Trade creditors 829 47,276
Total 829 47,276

DOUGLAS GARDENS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2024

7.Creditors: amounts falling due after more than one year


2024
£

2023
£
Bank loans and overdrafts 6,731 9,716
Amounts due under finance leases and hire purchase contracts 15,144 19,812
Total 21,875 29,528

DOUGLAS GARDENS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2024

8. Revaluation reserve


2024
£
Balance at 01 April 2023 ( 37,689 )
Surplus or deficit after revaluation 54,208
Balance at 31 March 2024 16,519