ACCOUNTS - Final Accounts preparation

Registered number: SC803835

DW LANDSCAPING LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

DW LANDSCAPING LIMITED

COMPANY INFORMATION

Directors	Mr S Drever (appointed 20 March 2024)
	Mr L T Waugh (appointed 20 March 2024)


Registered number	SC803835


Registered office	Pentland House
	Saltire Centre
	Genrothes
	KY6 2AH


Accountants	EQ Accountants Limited
	Chartered Accountants
	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH

DW LANDSCAPING LIMITED

REGISTERED NUMBER: SC803835

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025
		£

Fixed assets
Tangible assets		14,003
		14,003
Current assets
Debtors: amounts falling due within one year	1,124
Cash at bank and in hand	79,260
	80,384
Creditors: amounts falling due within one year	(32,464)
Net current assets		47,920
Total assets less current liabilities		61,923
Creditors: amounts falling due after more than one year		(9,185)
Provisions for liabilities
Deferred tax	(3,501)
		(3,501)
Net assets		49,237

Capital and reserves
Called up share capital			4
Profit and loss account			49,233
			49,237

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DW LANDSCAPING LIMITED

REGISTERED NUMBER: SC803835

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr L T Waugh

Director

Date: 10 December 2025

The notes on pages 3 to 7 form part of these financial statements.

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DW LANDSCAPING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

The Company is limited by shares and incorporated in Scotland, Registration Number SC803835. The registered office address is Pentland House, Saltire Centre, Glenrothes, KY6 2AH.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.
The Company was incorporated on 20 March 2024 and starting trading on 14 April 2024.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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DW LANDSCAPING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.3

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Plant and machinery	-	20%	Straight line
				Motor vehicles	-	25%	Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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DW LANDSCAPING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 2.

4.	Tangible fixed assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost or valuation
Additions	1,222	15,995	17,217
At 31 March 2025	1,222	15,995	17,217
Depreciation
Charge for the period on owned assets	81	3,133	3,214
At 31 March 2025	81	3,133	3,214
Net book value
At 31 March 2025	1,141	12,862	14,003

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DW LANDSCAPING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

Debtors

					2025
					£


	Prepayments and accrued income	1,124
		1,124

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	84
	Other taxation and social security	26,183
	Obligations under finance lease and hire purchase contracts	3,119
	Accruals and deferred income	3,078
		32,464

Obligations under finance leases and hire purchase contracts are secured against the asset to which they relate.

7.	Creditors: Amounts falling due after more than one year
		2025
		£

	Net obligations under finance leases and hire purchase contracts	9,185

Net obligations under finance leases and hire purchase contracts are secured against the asset to which they relate.

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DW LANDSCAPING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		4 Ordinary shares of £1.00 each	4

On incorporation, 4 ordinary shares of £1.00 each were issued.

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