MORET LANDSCAPING LIMITED


Director	Leendert Marcel Moret


Company Secretary	Leendert Marcel Moret


Registered Address	8 The Beeches
	Lochgelly
	KY5 9QB


Registered Number	SC729351 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,778		6,371
			4,778		6,371
Current assets
Stocks		5,126		190
Cash at bank and on hand		17,774		16,083
		22,900		16,273
Creditors amounts falling due within one year	4	(11,349)		(11,144)
Net current assets (liabilities)			11,551		5,129
Total assets less current liabilities			16,329		11,500
Provisions for liabilities			(908)		(1,210)
Net assets			15,421		10,290
Capital and reserves
Called up share capital			10		10
Profit and loss account			15,411		10,280
Shareholders' funds			15,421		10,290

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 Director acknowledges 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 Director on 5 November 2025, and are signed on its behalf by:

Leendert Marcel Moret
Director
Registered Company No. SC729351

MORET LANDSCAPING LIMITED

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stock and work in progress are valued at the lower of cost and net realisable value.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	1,455	8,729	618	10,802
At 31 March 25	1,455	8,729	618	10,802
Depreciation and impairment
At 01 April 24	478	3,769	184	4,431
Charge for year	244	1,241	108	1,593
At 31 March 25	722	5,010	292	6,024
Net book value
At 31 March 25	733	3,719	326	4,778
At 31 March 24	977	4,960	434	6,371

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	270	1,478
Taxation and social security	8,517	8,455
Other creditors	2,562	1,211
Total	11,349	11,144