REGISTERED NUMBER: SC636576 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Armstrong Gardens & Landscapes Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr F Armstrong

REGISTERED OFFICE:

Unit 2

23 Bankhead Terrace

Edinburgh

EH11 4DY

REGISTERED NUMBER:

SC636576 (Scotland)

ACCOUNTANTS:

Advantage Accounting (Scotland) Ltd

Pavilion 2

Finnieston Business Park

Minerva Way

Glasgow

G3 8AU

FIXED ASSETS

Tangible assets

3

120,066

82,479

CURRENT ASSETS

Stocks

14,270

37,877

Debtors

4

88,121

89,817

Cash at bank

187,548

28,381

289,939

156,075

CREDITORS

Amounts falling due within one year

5

239,034

146,061

NET CURRENT ASSETS

50,905

10,014

TOTAL ASSETS LESS CURRENT LIABILITIES

170,971

92,493

CREDITORS

Amounts falling due after more than one year

6

(1,832

)

(32,121

)

PROVISIONS FOR LIABILITIES

8

(25,487

)

(17,049

)

NET ASSETS

143,652

43,323

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

10

143,642

43,313

SHAREHOLDERS' FUNDS

143,652

43,323

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 3 December 2025 and were signed by:

Mr F Armstrong - Director

1.	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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

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

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 14 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

63,990

417

99,059

6,557

170,023

Additions

2,787

-

76,907

-

79,694

Disposals

(12,747

)

-

(31,638

)

-

(44,385

)

At 31 July 2025

54,030

417

144,328

6,557

205,332

DEPRECIATION

At 1 August 2024

28,110

145

56,865

2,424

87,544

Charge for year

12,934

104

7,914

1,639

22,591

Eliminated on disposal

(10,593

)

-

(14,276

)

-

(24,869

)

At 31 July 2025

30,451

249

50,503

4,063

85,266

NET BOOK VALUE

At 31 July 2025

23,579

168

93,825

2,494

120,066

At 31 July 2024

35,880

272

42,194

4,133

82,479

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

67,409

82,944

Other debtors

6,288

5,988

Prepayments

14,424

885

88,121

89,817

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts (see note 7)

7,873

14,500

Hire purchase contracts

23,868

23,868

Trade creditors

49,955

33,408

Tax

46,860

3,141

Social security and other taxes

14,644

9,146

VAT

34,462

45,121

Other creditors

13,740

14,742

Directors' current accounts

23,916

335

Accrued expenses

23,716

1,800

239,034

146,061

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans (see note 7)

-

6,422

Hire purchase contracts

1,832

25,699

1,832

32,121

7.

LOANS

An analysis of the maturity of loans is given below:

31.7.25

31.7.24

£

£

Amounts falling due within one year or on demand:

Bank loans

7,873

14,500

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

6,422

8.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

25,487

17,049

Deferred

tax

£

Balance at 1 August 2024

17,049

Provided during year

8,438

Balance at 31 July 2025

25,487

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

1,000

Ordinary

£10

10

10

10.

RESERVES

Retained

earnings

£

At 1 August 2024

43,313

Profit for the year

169,579

Dividends

(69,250

)

At 31 July 2025

143,642