Hard Graft Garden Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC789427

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		16,200		-
Tangible Assets	5		180,413		-

			196,613		-
CURRENT ASSETS
Stocks	6	14,582		-
Debtors	7	22,373		-
Cash at bank and in hand		14,799		3

		51,754		3
Creditors: Amounts Falling Due Within One Year	8	(213,432 )		-

NET CURRENT ASSETS (LIABILITIES)			(161,678 )		3

TOTAL ASSETS LESS CURRENT LIABILITIES			34,935		3

Creditors: Amounts Falling Due After More Than One Year	9		(28,779 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,076 )		-

NET ASSETS			80		3

CAPITAL AND RESERVES
Called up share capital	11		3		3
Profit and Loss Account			77		-

SHAREHOLDERS' FUNDS			80		3

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Hard Graft Garden Services Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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.

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.

On behalf of the board

Mr Archie Samuel Jake Stuart

Director

09/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hard Graft Garden Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC789427 . The registered office is 26 Links Road, Longniddry, Scotland, EH32 0NH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	33% reducing balance

Due to the nature of the company’s assets, no depreciation is charged during the first three years of ownership. Thereafter, depreciation is provided at the rates stated above.

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: NIL)

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Hard Graft Garden Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	-
Additions	18,000

As at 31 March 2025	18,000

Amortisation
As at 1 April 2024	-
Provided during the period	1,800

As at 31 March 2025	1,800

Net Book Value
As at 31 March 2025	16,200

As at 1 April 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	-	-	-
Additions	74,123	106,290	180,413

As at 31 March 2025	74,123	106,290	180,413

Net Book Value
As at 31 March 2025	74,123	106,290	180,413

As at 1 April 2024	-	-	-

6. Stocks

	31 March 2025	31 March 2024
	£	£
Work in progress	14,582	-

7. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Trade debtors	22,373	-

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Hard Graft Garden Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Net obligations under finance lease and hire purchase contracts	15,734	-
Other creditors	181,006	-
Taxation and social security	16,692	-

	213,432	-

9. Creditors: Amounts Falling Due After More Than One Year

	31 March 2025	31 March 2024
	£	£
Net obligations under finance lease and hire purchase contracts	28,779	-

10. Obligations Under Finance Leases and Hire Purchase

	31 March 2025	31 March 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	15,734	-
Later than one year and not later than five years	28,779	-

	44,513	-

	44,513	-

11. Share Capital

	31 March 2025	31 March 2024
	£	£
Allotted, Called up and fully paid	3	3

12. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

13. Controlling Party

The company's controlling parties are Mr Archie Samuel Jake Stuart, Mr Lewis John Alexander Stuart and Mr Fraser Stephen Stuart by virtue of their equal ownership of the issued share capital in the company.

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