Scotscape Green Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 11269631

		2024		2023
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	13,117		13,197
Cash at bank and in hand		-		90

		13,117		13,287
Creditors: Amounts Falling Due Within One Year	5	(56,061 )		(53,211 )

NET CURRENT ASSETS (LIABILITIES)			(42,944 )		(39,924 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(42,944 )		(39,924 )

NET LIABILITIES			(42,944 )		(39,924 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			(42,945 )		(39,925 )

SHAREHOLDERS' FUNDS			(42,944)		(39,924)

For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 30 September 2025 and were signed on its behalf by:

Mr Angus Cunningham

Director

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Scotscape Green Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11269631 . The registered office is Unit 7, Vulcan House, Restmor Way, Wallington, SM6 7AH. The place of business is Ditton Nurseries, Summerfield Lane, Long Ditton, Surbiton, Surrey, United Kingdom, KT6 5DZ

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence until all assets and liabilities are settled. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

The company will cease and close down once all assets and liabilities have been settled.

2.3. Significant judgements and estimations

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

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 of the revision and future periods where the revision affects both current and future periods.

2.4. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party tothe contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, loans and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.Financial liabilities classified as payable within one year are not amortised.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

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Scotscape Green Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

4. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	13,117	13,197

5. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Other creditors	56,061	52,765
Taxation and social security	-	446

	56,061	53,211

Included in other creditors is a loan secured by fixed and floating charges over the company's assets.

6. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

7. Related Party Transactions

As at the financial year end the company was owed £7,840 (2023: £7,840) from Scotscape Landscaping Limited, £3,489 (2023: £3,489) from Scotscape Maintenance Limited and £1,339 (2023: £100) from Scotscape Smartscape Limited

As at the financial year end the company owed £12,356 (2023: £12,306) to Scotscape Group Limited. There was no interest payable or receivable on these loans.

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