CALEDONIAN AMENITY LIMITED


Directors	Mrs K McBride
	Mr M R McBride


Company Secretary	Mrs K McBride


Registered Address	36 Keystone Quadrant
	Milngavie
	Glasgow
	G62 6LW


Registered Number	SC298896 (Scotland)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		10,535		14,326
			10,535		14,326
Current assets
Debtors	4	-		1,793
Cash at bank and on hand		15,407		13,559
		15,407		15,352
Creditors amounts falling due within one year	5	(22,949)		(23,076)
Net current assets (liabilities)			(7,542)		(7,724)
Total assets less current liabilities			2,993		6,602
Provisions for liabilities			(2,002)		(2,722)
Net assets			991		3,880
Capital and reserves
Called up share capital			100		100
Profit and loss account			891		3,780
Shareholders' funds			991		3,880

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 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 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 Board of Directors on 30 November 2025, and are signed on its behalf by:

Mrs K McBride
Director
Registered Company No. SC298896

CALEDONIAN AMENITY LIMITED

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered office is 36 Keystone Quadrant, Milngavie, Glasgow, Scotland, G62 6LW.

	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), 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 FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

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), 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 FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and they continue to believe the going concern basis of accounting appropriate in preparing the financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable net of discounts. Turnover includes revenue earned from the sale of turf maintenance and landscaping services.

	Current taxation
	Current tax is recognised in profit or loss and represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss and represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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. 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. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and machinery - 25% on reducing balance Office equipment - 25% straight line Motor vehicles - 25% on reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.

Tangible fixed assets and depreciation

Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery                                                      - 25% on reducing balance
Office equipment                                                           - 25% straight line
Motor vehicles                                                               - 25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately within current liabilities.

	Financial instruments
	The company only enters into basic financial instruments that result in the recognition of financial assets like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		4

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 March 24	15,116	31,978	1,933	49,027
At 28 February 25	15,116	31,978	1,933	49,027
Depreciation and impairment
At 01 March 24	13,697	20,273	731	34,701
Charge for year	392	2,926	473	3,791
At 28 February 25	14,089	23,199	1,204	38,492
Net book value
At 28 February 25	1,027	8,779	729	10,535
At 29 February 24	1,419	11,705	1,202	14,326

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	1,793
Total	-	1,793

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	872	1,706
Other creditors	16,586	16,923
Accrued liabilities and deferred income	5,491	4,447
Total	22,949	23,076