Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC673535 Mr Marc Cole iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC673535 2024-09-30 SC673535 2025-09-30 SC673535 2024-10-01 2025-09-30 SC673535 frs-core:CurrentFinancialInstruments 2025-09-30 SC673535 frs-core:MotorVehicles 2025-09-30 SC673535 frs-core:MotorVehicles 2024-10-01 2025-09-30 SC673535 frs-core:MotorVehicles 2024-09-30 SC673535 frs-core:PlantMachinery 2025-09-30 SC673535 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC673535 frs-core:PlantMachinery 2024-09-30 SC673535 frs-core:ShareCapital 2025-09-30 SC673535 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC673535 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC673535 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC673535 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC673535 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC673535 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC673535 frs-bus:Director1 2024-10-01 2025-09-30 SC673535 frs-countries:Scotland 2024-10-01 2025-09-30 SC673535 2023-09-30 SC673535 2024-09-30 SC673535 2023-10-01 2024-09-30 SC673535 frs-core:CurrentFinancialInstruments 2024-09-30 SC673535 frs-core:ShareCapital 2024-09-30 SC673535 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC673535
Marc’s Garden Services Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Marc’s Garden Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Marc’s Garden Services Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC673535

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,082 |  | 4,402
|  |  | 2,082 |  | 4,402
CURRENT ASSETS
Debtors | 5 | 869 |  | 350 |
Cash at bank and in hand |  | 1,207 |  | 2,644 |
|  | 2,076 |  | 2,994 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,491 ) |  | (12,336 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,415 ) |  | (9,342 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,333 ) |  | (4,940 )
NET LIABILITIES |  |  | (1,333 ) |  | (4,940 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (1,334 ) |  | (4,941 )
SHAREHOLDERS' FUNDS |  |  | (1,333) |  | (4,940)

Page 1
Page 2
Marc’s Garden Services Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Marc Cole Director
14th May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Marc’s Garden Services Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Marc’s Garden Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC673535 . The registered office is 55 Edmonstone Terrace, Danderhall, EH22 1QF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 10-33% Straight Line
Motor Vehicles | 10-33% Straight Line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Marc’s Garden Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 1,280 | 10,000 | 11,280
As at 30 September 2025 | 1,280 | 10,000 | 11,280
Depreciation
As at 1 October 2024 | 878 | 6,000 | 6,878
Provided during the period | 320 | 2,000 | 2,320
As at 30 September 2025 | 1,198 | 8,000 | 9,198
Net Book Value
As at 30 September 2025 | 82 | 2,000 | 2,082
As at 1 October 2024 | 402 | 4,000 | 4,402

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Net wages | 869 |  | 350

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Other taxes and social security | 238 |  | -
Pension Control | 115 |  | 80
Accruals and deferred income | 480 |  | 480
Director's loan account | 4,658 |  | 11,777
| 5,491 |  | 12,336

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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