Company registration number: SC825255
Annual report and unaudited financial statements
for the period ended 31 October 2025
for
Torwood Tree & Garden Services Ltd
Pages for filing with the Registrar
Company registration number: SC825255
Torwood Tree & Garden Services Ltd
Balance sheet
as at 31 October 2025
Note £ £
Fixed assets
Tangible assets 4 11,276
11,276
Current assets
Cash at bank and in hand 55
55
Creditors: amounts falling due within one year
5 (5,657)
Net current liabilities (5,602)
Total assets less current liabilities 5,674
NET ASSETS 5,674
Capital and reserves
Called up share capital 100
Profit and loss account 5,574
TOTAL EQUITY 5,674
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC825255
Torwood Tree & Garden Services Ltd
Balance sheet - continued
as at 31 October 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr D Macdonald, Director
7 October 2026
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Torwood Tree & Garden Services Ltd
Notes to the financial statements
for the period ended 31 October 2025
1 Company information
Torwood Tree & Garden Services Ltd is a private company registered in Scotland. Its registered number is SC825255. The company is limited by shares. Its registered office is Dales Wood, Dales Road, Peterhead, Aberdeenshire, AB42 2WG.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 10% reducing balance
3 Average number of employees
During the period the average number of employees was 1.
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Torwood Tree & Garden Services Ltd
Notes to the financial statements - continued
for the period ended 31 October 2025
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
Additions 12,529
At 31 October 2025 12,529
Depreciation
Charge for period 1,253
At 31 October 2025 1,253
Net book value
At 31 October 2025 11,276
Cost or valuation at 31 October 2025 is represented by:
Plant and machinery etc.

£
Valuation in 2025 -
Cost 12,529
12,529
If Plant and machinery had not been revalued, it would have been included at the following historical cost:
£
Cost 12,529
Accumulated depreciation 1,253
5 Creditors: amounts falling due within one year
£
Amounts owed to directors 5,057
Accruals and deferred income 600
5,657
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