REGISTERED NUMBER: SC482863 (Scotland)

Abridged Financial Statements for the Year Ended 31 July 2025

for

Digby Landscaping & Maintenance Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Macdonald

Ms J Bruce

REGISTERED OFFICE:

8 Wallace Road

Renfrew

PA4 8AX

REGISTERED NUMBER:

SC482863 (Scotland)

ACCOUNTANT:

Alan Carmichael C.A.

1/2

69 Clouston Street

Glasgow

G20 8QW

FIXED ASSETS

Tangible assets

4

7,845

10,461

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

59,938

67,471

Cash at bank

26,778

45,393

96,716

122,864

CREDITORS

Amounts falling due within one year

73,971

61,664

NET CURRENT ASSETS

22,745

61,200

TOTAL ASSETS LESS CURRENT LIABILITIES

30,590

71,661

PROVISIONS FOR LIABILITIES

1,491

1,988

NET ASSETS

29,099

69,673

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

29,098

69,672

SHAREHOLDERS' FUNDS

29,099

69,673

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 directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

D Macdonald - Director

1.	STATUTORY INFORMATION

Digby Landscaping & Maintenance Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	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 etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

and 31 July 2025

37,464

DEPRECIATION

At 1 August 2024

27,003

Charge for year

2,616

At 31 July 2025

29,619

NET BOOK VALUE

At 31 July 2025

7,845

At 31 July 2024

10,461

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The loan was repaid by Jacqueline Bruce on 28 September 2022.

6.	ULTIMATE CONTROLLING PARTY

The controlling party is D Macdonald.

The ultimate controlling party is D Macdonald.