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1f. Financial Instruments

Basic financial assets - Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities - Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.


Registered number: SC336764






Tidy Gardens (Fife) Ltd


FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025
























Prepared By:
Cunningham Grant
Chartered Accountants
Unit G6, The Granary Business Centre
Coal Road, Cupar
Fife
KY15 5YQ


FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025





DIRECTORS
Ewen Allan
Jane Allan



SECRETARY
Jane Allan


REGISTERED OFFICE
Unit G6, The Granary Business Centre
Coal Road
Cupar
Fife
KY15 5YQ


COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC336764



ACCOUNTANTS
Cunningham Grant
Chartered Accountants
Unit G6, The Granary Business Centre
Coal Road, Cupar
Fife
KY15 5YQ


FINANCIAL STATEMENTS
FOR THEYEARENDED31 MARCH 2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31 March 2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		43,333		64,246

CURRENT ASSETS
Stock		4,580		4,107
Debtors	4	75,880		89,873
Cash at bank and in hand		50,552		71,888
		131,012		165,868
CREDITORS: Amounts falling due within one year	5	68,234		74,906
NET CURRENT ASSETS			62,778		90,962
TOTAL ASSETS LESS CURRENT LIABILITIES			106,111		155,208


PROVISIONS FOR LIABILITIES AND CHARGES			5,623		10,812

NET ASSETS			100,488		144,396

CAPITAL AND RESERVES

Called up share capital	6		100		100
Profit and loss account			100,388		144,296
SHAREHOLDERS' FUNDS			100,488		144,396

For the year ending 31 March 2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 4 December 2025 and signed on their behalf by



.............................
Ewen Allan
Director




1a. General Information & Basis of Accounting
The company is a private company limited by shares and incorporated in Scotland. The address of the registered office is given in the company information on page 1 of these financial statements. The company's place of business is Fairbairn House, Main St, Craigrothie, KY15 5QA
The financial statements have been prepared in accordance with Financial Reporting Standard FRS 102 including Section 1A Small Entities, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. There were no material departures from that standard.
The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £1. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise shown.




1b. Turnover
Turnover represents the amounts receivable arising from the supply of goods net of VAT and trade discounts.
Turnover is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Turnover is recognised as the fair value of the consideration received or receivable for services provided in the normal course of business, net of VAT and trade discounts.




1c. Tangible Fixed Assets
Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation has been provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Equipment		straight line50%
Motor Cars		straight line25%




1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.




1e. Cash And Cash Equivalents
Cash and cash equivalents are basic financial instruments which include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.




1g. Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.




1h. Employee Benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.




1i. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1j. Critical Accounting Estimates And Judgements
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period, or in the period of the revision and future periods where the revision affects both current and future periods.




3. TANGIBLE FIXED ASSETS

	Plant and
	Machinery Etc.	Total
	£	£
Cost
At 1 April 2024	178,512	178,512
Additions	22,612	22,612
Disposals	(15,627)	(15,627)
At 31 March 2025	185,497	185,497
Depreciation
At 1 April 2024	114,266	114,266
Disposals	(7,814)	(7,814)
For the year	35,712	35,712
At 31 March 2025	142,164	142,164
Net Book Amounts
At 31 March 2025	43,333	43,333
At 31 March 2024	64,246	64,246




4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	73,536	87,540
Other debtors	1,500	1,500
Prepayments	844	833
	75,880	89,873




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	21	20




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
Trade creditors	13,455	16,137
Taxation and social security	41,106	44,565
Other creditors	13,673	14,204
	68,234	74,906




6. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100