Registered number
SC562993
Almond Environmental Consulting Limited
Filleted Accounts
30 April 2025
Almond Environmental Consulting Limited
Registered number: SC562993
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 22,659 6,695
Current assets
Debtors 4 37,333 34,326
Cash at bank and in hand 832 749
38,165 35,075
Creditors: amounts falling due within one year 5 (44,411) (22,355)
Net current (liabilities)/assets (6,246) 12,720
Total assets less current liabilities 16,413 19,415
Creditors: amounts falling due after more than one year 6 (15,283) (18,681)
Provisions for liabilities (705) (731)
Net assets 425 3
Capital and reserves
Called up share capital 1 1
Profit and loss account 424 2
Shareholder's funds 425 3
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
L Johnstone
Director
Approved by the board on 28 August 2025
Almond Environmental Consulting Limited
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Land and buildings over 20 years
Plant and machinery 25% reducing balance
Motor vehicles 25% reducing balance
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 4 2
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 May 2024 3,000 6,734 - 9,734
Additions - 955 19,995 20,950
At 30 April 2025 3,000 7,689 19,995 30,684
Depreciation
At 1 May 2024 150 2,889 - 3,039
Charge for the year 150 1,087 3,749 4,986
At 30 April 2025 300 3,976 3,749 8,025
Net book value
At 30 April 2025 2,700 3,713 16,246 22,659
At 30 April 2024 2,850 3,845 - 6,695
4 Debtors 2025 2024
£ £
Trade debtors 26,630 27,650
Other debtors 10,703 6,676
37,333 34,326
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 9,341 -
Obligations under finance lease and hire purchase contracts 3,899 -
Trade creditors 12,890 5,637
Taxation and social security costs 17,828 15,938
Other creditors 453 780
44,411 22,355
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 2,611 18,681
Obligations under finance lease and hire purchase contracts 12,672 -
15,283 18,681
7 Other information
Almond Environmental Consulting Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
Suite 16 Academy House
1346 Shettkleston Road
Glasgow
G32 9AT
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