REGISTERED NUMBER: SC347925 (Scotland)

SCL Landscapes and Fencing Limited

Financial Statements For The Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S C Low

Mrs P Low

REGISTERED OFFICE:

4 North Guildry Street

Elgin

Moray

IV30 1JR

REGISTERED NUMBER:

SC347925 (Scotland)

ACCOUNTANTS:

The Long Partnership

4 North Guildry Street

Elgin

Moray

IV30 1JR

BANKERS:

Virgin Money

Elgin Branch

151 High Street

Elgin

Moray

IV30 1DU

FIXED ASSETS

Tangible assets

4

66,760

81,605

CURRENT ASSETS

Stocks

1,400

1,800

Debtors

5

32,945

43,006

Cash at bank

278,320

258,578

312,665

303,384

CREDITORS

Amounts falling due within one year

6

23,896

31,862

NET CURRENT ASSETS

288,769

271,522

TOTAL ASSETS LESS CURRENT LIABILITIES

355,529

353,127

PROVISIONS FOR LIABILITIES

7

14,313

16,737

NET ASSETS

341,216

336,390

CAPITAL AND RESERVES

Called up share capital

8

100

100

Share premium

9

140

140

Retained earnings

9

340,976

336,150

SHAREHOLDERS' FUNDS

341,216

336,390

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 14 November 2025 and were signed on its behalf by:

Mr S C Low - Director

1.	STATUTORY INFORMATION

SCL Landscapes and Fencing Limited 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.

Equipment

-

33% on cost and 25% 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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

181,063

113,835

358

295,256

Additions

23,306

-

-

23,306

Disposals

(18,500

)

-

-

(18,500

)

At 30 September 2025

185,869

113,835

358

300,062

DEPRECIATION

At 1 October 2024

158,235

55,058

358

213,651

Charge for year

16,777

21,374

-

38,151

Eliminated on disposal

(18,500

)

-

-

(18,500

)

At 30 September 2025

156,512

76,432

358

233,302

NET BOOK VALUE

At 30 September 2025

29,357

37,403

-

66,760

At 30 September 2024

22,828

58,777

-

81,605

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

18,052

23,266

Other debtors

14,893

19,740

32,945

43,006

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

3,028

13,389

Taxation and social security

16,775

13,710

Other creditors

4,093

4,763

23,896

31,862

7.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

14,313

16,737

Deferred

tax

£

Balance at 1 October 2024

16,737

Provided during year

(2,424

)

Balance at 30 September 2025

14,313

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

10,000

Ordinary

0.01

100

100

10

A Ordinary

0.01

-

-

100

100

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 October 2024

336,150

140

336,290

Profit for the year

45,826

45,826

Dividends

(41,000

)

(41,000

)

At 30 September 2025

340,976

140

341,116

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £41,000 (2024 - £42,000) were paid to the directors .

At 30 September 2024 the company owed the directors £393. During the year the director met expenses

on behalf of the company totalling £500. At 30 September 2025 the company owed the directors £893.

This loan is interest free and has no fixed terms of repayment.

The company operates from premises owned by the directors. The directors charged rent of £500 (2024 -

£500) to the company during the year.