Company Registration No. SC314349 (Scotland)
The Head Gardener Inverness Ltd
Unaudited accounts
for the year ended 30 April 2025
The Head Gardener Inverness Ltd
Unaudited accounts
Contents
The Head Gardener Inverness Ltd
Company Information
for the year ended 30 April 2025
Company Number
SC314349 (Scotland)
Registered Office
58 Church Street
Inverness
IV1 1EJ
Accountants
CMM Accountancy (Inverness) Limited
The Green House
Beechwood Business Park North
Inverness
IV2 3BL
The Head Gardener Inverness Ltd
Statement of financial position
as at 30 April 2025
Tangible assets
122,010
127,649
Cash at bank and in hand
27,142
50
Creditors: amounts falling due within one year
(123,944)
(62,949)
Net current assets
9,667
38,317
Total assets less current liabilities
131,677
165,966
Creditors: amounts falling due after more than one year
(19,101)
(6,551)
Provisions for liabilities
Net assets
112,128
158,835
Called up share capital
1
1
Share premium
83,148
83,148
Profit and loss account
28,979
75,686
Shareholders' funds
112,128
158,835
For the year ending 30 April 2025 the company was entitled to exemption from audit 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 January 2026 and were signed on its behalf by
A McRitchie
Director
Company Registration No. SC314349
The Head Gardener Inverness Ltd
Notes to the Accounts
for the year ended 30 April 2025
The Head Gardener Inverness Ltd is a private company, limited by shares, registered in Scotland, registration number SC314349. The registered office is 58 Church Street, Inverness, IV1 1EJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2.5% straight line
Fixtures & fittings
25% and 33.33% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The Head Gardener Inverness Ltd
Notes to the Accounts
for the year ended 30 April 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Intangible fixed assets
Total
5
Tangible fixed assets
Total
6
Operating lease commitments
2025
2024
At 30 April 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than one year and not later than five years
9,055
-
The Head Gardener Inverness Ltd
Notes to the Accounts
for the year ended 30 April 2025
Included in other debtors is a loan to the director A McRitchie of £6,275 (2024 - £14,963). The loan bears interest at the statutory rate and has no fixed terms for repayment.
8
Average number of employees
During the year the average number of employees was 10 (2024: 10).