REGISTERED NUMBER: SC529895 (Scotland)

Unaudited Financial Statements For The Year Ended 31st March 2025

for

A&D GARDEN SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mr D D Ross

Mr A F Dobbie

Mrs J Dobbie

Registered office:

12 Allt Mor

Aviemore

PH22 1QQ

Registered number:

SC529895 (Scotland)

Accountants:

Goldwells

15-17 High Street

Kingussie

Inverness-Shire

PH21 1HS

Fixed assets

Tangible assets

4

29,636

38,013

Current assets

Stocks

250

100

Debtors

5

1,964

9,308

Cash at bank and in hand

86,026

44,496

88,240

53,904

Creditors

Amounts falling due within one year

6

79,766

52,556

Net current assets

8,474

1,348

Total assets less current liabilities

38,110

39,361

Provisions for liabilities

5,631

7,222

Net assets

32,479

32,139

Capital and reserves

Called up share capital

100

100

Retained earnings

32,379

32,039

32,479

32,139

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd September 2025 and were signed on its behalf by:

Mr D D Ross - Director

Mr A F Dobbie - Director

1.	Statutory information

A&D Garden Services Ltd 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 3 (2024 - 3 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1st April 2024

56,020

Additions

748

Disposals

(2,172

)

At 31st March 2025

54,596

Depreciation

At 1st April 2024

18,007

Charge for year

8,140

Eliminated on disposal

(1,187

)

At 31st March 2025

24,960

Net book value

At 31st March 2025

29,636

At 31st March 2024

38,013

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

975

8,214

VAT

-

282

Prepayments

989

812

1,964

9,308

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

863

996

Tax

9,178

4,034

VAT

5,931

-

Directors' current accounts

62,444

46,506

Accrued expenses

1,350

1,020

79,766

52,556

7.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

£

Mr D D Ross

Balance outstanding at start of year

21,101

16,005

Amounts advanced

16,000

16,000

Amounts repaid

(9,706

)

(10,904

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

27,395

21,101

Mr A F Dobbie

Balance outstanding at start of year

25,404

22,010

Amounts advanced

16,000

16,000

Amounts repaid

(6,356

)

(12,606

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

35,048

25,404