MARK THOMSON LANDSCAPING & GARDENING SERVICES LTD


Director	Mark David Thomson


Company Secretary	Mark David Thomson


Registered Address	27 Napier Road
	Glenrothes
	KY6 1DR


Registered Number	SC316226 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		28,482		16,910
			28,482		16,910
Current assets
Stocks		519		2,551
Debtors	4	18,387		5,534
Cash at bank and on hand		14,661		17,531
		33,567		25,616
Creditors amounts falling due within one year	5	(37,536)		(16,922)
Net current assets (liabilities)			(3,969)		8,694
Total assets less current liabilities			24,513		25,604
Creditors amounts falling due after one year	6		(18,220)		(8,658)
Provisions for liabilities			(5,412)		(3,213)
Net assets			881		13,733
Capital and reserves
Called up share capital			1		1
Profit and loss account			880		13,732
Shareholders' funds			881		13,733

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 October 2025, and are signed on its behalf by:

Mark David Thomson
Director
Registered Company No. SC316226

MARK THOMSON LANDSCAPING & GARDENING SERVICES LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed that he will continue to support the company as required.

	Turnover policy
	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.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	5
Vehicles	25	-
Office Equipment	-	5

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Finance leases and hire purchase contracts

Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

	Stocks and work in progress
	Stock and work in progress are valued at the lower of cost and net realisable value.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	27,745	26,775	2,263	56,783
Additions	375	24,615	354	25,344
Disposals	(7,683)	(26,775)	(1,448)	(35,906)
At 31 March 25	20,437	24,615	1,169	46,221
Depreciation and impairment
At 01 April 24	22,131	15,479	2,263	39,873
Charge for year	2,447	2,841	12	5,300
On disposals	(7,683)	(18,303)	(1,448)	(27,434)
At 31 March 25	16,895	17	827	17,739
Net book value
At 31 March 25	3,542	24,598	342	28,482
At 31 March 24	5,614	11,296	-	16,910

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	17,475	4,829
Prepayments and accrued income	912	705
Total	18,387	5,534

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	4,961	528
Bank borrowings and overdrafts	2,212	3,200
Taxation and social security	3,480	4,644
Finance lease and HP contracts	3,664	3,952
Other creditors	21,482	64
Accrued liabilities and deferred income	1,737	4,534
Total	37,536	16,922


	The hire purchase creditor is secured over the asset to which it pertains.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	2,212
Other creditors	18,220	6,446
Total	18,220	8,658