DOWN TO EARTH GARDENING LTD


Directors	CONDRON, Gerald Francis
	CONDRON, Kerry Marianne


Company Secretary	CONDRON, Kerry Marianne


Registered Address	7 Walden Terrace
	Gifford
	Haddington
	EH41 4QP


Registered Number	SC395514 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		48,280		36,052
			48,280		36,052
Current assets
Debtors	4	32,817		62,650
Cash at bank and on hand		28,253		9,257
		61,070		71,907
Creditors amounts falling due within one year	5	(99,683)		(99,873)
Net current assets (liabilities)			(38,613)		(27,966)
Total assets less current liabilities			9,667		8,086
Creditors amounts falling due after one year	6		(9,642)		(5,616)
Net assets			25		2,470
Capital and reserves
Profit and loss account			25		2,470
Shareholders' funds			25		2,470

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 2 December 2025, and are signed on its behalf by:

CONDRON, Gerald Francis
Director
Registered Company No. SC395514

DOWN TO EARTH GARDENING 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.

	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).

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	20
Plant and machinery	20	-
Vehicles	-	4
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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		12

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	113,142
	Additions	30,835
	Disposals	(44,810)
	At 31 March 25	99,167
	Depreciation and impairment
	At 01 April 24	77,090
	Charge for year	12,971
	On disposals	(39,174)
	At 31 March 25	50,887
	Net book value
	At 31 March 25	48,280
	At 31 March 24	36,052

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	17,291	36,025
Other debtors	13,772	25,658
Prepayments and accrued income	1,754	967
Total	32,817	62,650

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	31,963	45,135
Bank borrowings and overdrafts	4,455	2,291
Taxation and social security	51,822	39,044
Finance lease and HP contracts	9,068	3,308
Other creditors	325	8,045
Accrued liabilities and deferred income	2,050	2,050
Total	99,683	99,873

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	9,642	5,616
Total	9,642	5,616

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	18,710		8,924

8.	Directors advances, credits and guarantees
	The Directors' Loan Accounts are currently standing at £13,772 overdrawn. (2024 - (£22,745)).