Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 true 2024-12-01 6 false Gardener 6 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC677647 2024-12-01 2025-11-30 SC677647 2023-12-01 2024-11-30 SC677647 2025-11-30 SC677647 2024-11-30 SC677647 c:Director1 2024-12-01 2025-11-30 SC677647 c:RegisteredOffice 2024-12-01 2025-11-30 SC677647 d:PlantMachinery 2024-12-01 2025-11-30 SC677647 d:PlantMachinery 2025-11-30 SC677647 d:PlantMachinery 2024-11-30 SC677647 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 SC677647 d:MotorVehicles 2024-12-01 2025-11-30 SC677647 d:MotorVehicles 2025-11-30 SC677647 d:MotorVehicles 2024-11-30 SC677647 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 SC677647 d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 SC677647 d:CurrentFinancialInstruments 2025-11-30 SC677647 d:CurrentFinancialInstruments 2024-11-30 SC677647 d:Non-currentFinancialInstruments 2025-11-30 SC677647 d:Non-currentFinancialInstruments 2024-11-30 SC677647 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 SC677647 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 SC677647 d:Non-currentFinancialInstruments d:AfterOneYear 2025-11-30 SC677647 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 SC677647 d:ShareCapital 2025-11-30 SC677647 d:ShareCapital 2024-11-30 SC677647 d:RetainedEarningsAccumulatedLosses 2025-11-30 SC677647 d:RetainedEarningsAccumulatedLosses 2024-11-30 SC677647 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-11-30 SC677647 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-11-30 SC677647 c:OrdinaryShareClass1 2024-12-01 2025-11-30 SC677647 c:OrdinaryShareClass1 2025-11-30 SC677647 c:OrdinaryShareClass1 2024-11-30 SC677647 c:FRS102 2024-12-01 2025-11-30 SC677647 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC677647 c:FullAccounts 2024-12-01 2025-11-30 SC677647 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC677647 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC677647 DARREN REID GARDENING SERVICES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
DARREN REID GARDENING SERVICES LTD COMPANY INFORMATION
DIRECTOR | Darren Reid
REGISTERED NUMBER | SC677647
REGISTERED OFFICE | Unit 23 North Wellington Street
| Dundee
| DD3 7AT
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
DARREN REID GARDENING SERVICES LTD REGISTERED NUMBER: SC677647 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 47,256 |  | 65,453
|  |  | 47,256 |  | 65,453
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 32,065 |  | 33,934 |
Bank and cash balances |  | 167 |  | 3,166 |
|  | 32,232 |  | 37,100 |
Creditors: amounts falling due within one year | 6 | (35,830) |  | (42,874) |
NET CURRENT LIABILITIES |  |  | (3,598) |  | (5,774)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 43,658 |  | 59,679
Creditors: amounts falling due after more than one year | 7 |  | (23,747) |  | (36,329)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  | (11,734) |  | (11,008) |
|  |  | (11,734) |  | (11,008)
NET ASSETS |  |  | 8,177 |  | 12,342
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 8,077 |  | 12,242
|  |  | 8,177 |  | 12,342
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DARREN REID GARDENING SERVICES LTD REGISTERED NUMBER: SC677647 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025 The director considers 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 year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 on 16 January 2026.
Darren Reid
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
DARREN REID GARDENING SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | GENERAL INFORMATION
Darren Reid Gardening Services Ltd is a private company, limited by shares, incorporated in Scotland with registration number SC677647. The registered office is Unit 23 North Wellington Street, Dundee, DD3 7AT. The Company's functional and presentational currency is GBP. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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: 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.
| 2.3 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
DARREN REID GARDENING SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | CURRENT AND DEFERRED TAXATION
The tax expense for the year 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 income 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.
| 2.5 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 12.5%
|  |  |  | Motor vehicles | - | 25%
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. Page 4
DARREN REID GARDENING SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | 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.
| 2.7 | 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.
3. | EMPLOYEES
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  |  | 6 | 6
Page 5
DARREN REID GARDENING SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 December 2024 | 60,259 | 36,055 | 96,314
| Disposals | (5,489) | (18,057) | (23,546)
| At 30 November 2025 | 54,770 | 17,998 | 72,768
| DEPRECIATION |  |  |
| At 1 December 2024 | 14,017 | 16,844 | 30,861
| Charge for the year on owned assets | 5,304 | 3,375 | 8,679
| Disposals | (1,684) | (12,344) | (14,028)
| At 30 November 2025 | 17,637 | 7,875 | 25,512
| NET BOOK VALUE |  |  |
| At 30 November 2025 | 37,133 | 10,123 | 47,256
| At 30 November 2024 | 46,242 | 19,211 | 65,453
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 822 | 6,211
| Other debtors | 31,243 | 27,723
|  | 32,065 | 33,934
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 209 | 5,015
| Other taxation and social security | 20,839 | 20,976
| Obligations under finance lease and hire purchase contracts | 12,582 | 14,850
| Other creditors | - | 533
| Accruals and deferred income | 2,200 | 1,500
|  | 35,830 | 42,874
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DARREN REID GARDENING SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 23,747 | 36,329
|  | 23,747 | 36,329
8. | FINANCIAL INSTRUMENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| FINANCIAL ASSETS |  |
| Financial assets measured at fair value through profit or loss | 167 | 167
| Financial assets measured at fair value through profit or loss comprise...
9. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
10. | CONTROLLING PARTY
The company is a 100% subsidiary of Reid Contracts Limited, a company registered in Scotland - SC762017.
Page 7