TOTAL OUTDOOR MAINTENANCE SERVICES LTD


Directors	Natasha Charlotte Docherty
	Thomas Docherty


Registered Address	10 Herald Avenue
	Glasgow
	G13 2DW


Registered Number	SC545126 (Scotland)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		22,299		29,507
			22,299		29,507
Current assets
Debtors	4	15,353		18,892
Cash at bank and on hand		7,889		-
		23,242		18,892
Creditors amounts falling due within one year	5	(30,968)		(24,966)
Net current assets (liabilities)			(7,726)		(6,074)
Total assets less current liabilities			14,573		23,433
Creditors amounts falling due after one year	6		(12,416)		(27,131)
Net assets			2,157		(3,698)
Capital and reserves
Called up share capital			1		1
Profit and loss account			2,156		(3,699)
Shareholders' funds			2,157		(3,698)

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 Directors acknowledge 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 Board of Directors on 28 April 2026, and are signed on its behalf by:

Thomas Docherty
Director
Registered Company No. SC545126

TOTAL OUTDOOR MAINTENANCE SERVICES LTD

Notes to the Financial Statements
for the year ended 30 September 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	25	-
Vehicles	25	-
Office Equipment	-	5

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 October 24	7,988	40,095	329	48,412
Additions	225	-	-	225
At 30 September 25	8,213	40,095	329	48,637
Depreciation and impairment
At 01 October 24	6,208	12,368	329	18,905
Charge for year	501	6,932	-	7,433
At 30 September 25	6,709	19,300	329	26,338
Net book value
At 30 September 25	1,504	20,795	-	22,299
At 30 September 24	1,780	27,727	-	29,507

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	15,353	18,892
Total	15,353	18,892

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	170	343
Bank borrowings and overdrafts	8,813	10,792
Taxation and social security	21,985	13,831
Total	30,968	24,966

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	12,416	27,131
Total	12,416	27,131

7.	Related party transactions
	The director's loan account was overdrawn by £15.353.19 at the year-end 30th September 2025. The balance was fully repaid to the company within nine months and one day of the end of the accounting period, in accordance with Section 455 of the Corporation Tax Act 2010.