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REGISTERED NUMBER: SC280629 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

AITCHISON HYDROSEEDING LIMITED

AITCHISON HYDROSEEDING LIMITED (REGISTERED NUMBER: SC280629)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AITCHISON HYDROSEEDING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: G Aitchison





SECRETARY: Mrs K Aitchison





REGISTERED OFFICE: 7 Berriedale Path
Blantyre
Glasgow
G72 0GE





REGISTERED NUMBER: SC280629 (Scotland)





ACCOUNTANT: John Murphy & Company (Scotland) Limited
Chartered Accountants
Castle Chambers
67 Main Street
Bothwell
Lanarkshire
G71 8ER

AITCHISON HYDROSEEDING LIMITED (REGISTERED NUMBER: SC280629)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 456,139 185,702
456,139 185,702

CURRENT ASSETS
Stocks 6 31,287 40,381
Debtors 7 91,761 61,015
Cash at bank 50,871 71,554
173,919 172,950
CREDITORS
Amounts falling due within one year 8 93,542 103,261
NET CURRENT ASSETS 80,377 69,689
TOTAL ASSETS LESS CURRENT
LIABILITIES

536,516

255,391

CREDITORS
Amounts falling due after more than one
year

9

(40,172

)

(27,600

)

PROVISIONS FOR LIABILITIES 11 (114,035 ) (45,995 )
NET ASSETS 382,309 181,796

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 382,305 181,792
SHAREHOLDERS' FUNDS 382,309 181,796

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

AITCHISON HYDROSEEDING LIMITED (REGISTERED NUMBER: SC280629)

BALANCE SHEET - continued
31 MARCH 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 June 2025 and were signed by:





G Aitchison - Director


AITCHISON HYDROSEEDING LIMITED (REGISTERED NUMBER: SC280629)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Aitchison Hydroseeding Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover
Turnover represents net invoiced value of sales of services excluding value added tax and is solely derived from the company's principal activity which is hydroseeding and landscape services.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 15% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

AITCHISON HYDROSEEDING LIMITED (REGISTERED NUMBER: SC280629)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 30,000
AMORTISATION
At 1 April 2024
and 31 March 2025 30,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 324,138 148,631 744 473,513
Additions 298,677 43,473 923 343,073
Disposals (121,206 ) (25,596 ) - (146,802 )
At 31 March 2025 501,609 166,508 1,667 669,784
DEPRECIATION
At 1 April 2024 225,267 61,802 742 287,811
Charge for year 40,682 31,925 25 72,632
Eliminated on disposal (121,203 ) (25,595 ) - (146,798 )
At 31 March 2025 144,746 68,132 767 213,645
NET BOOK VALUE
At 31 March 2025 356,863 98,376 900 456,139
At 31 March 2024 98,871 86,829 2 185,702

AITCHISON HYDROSEEDING LIMITED (REGISTERED NUMBER: SC280629)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2024 63,000 49,678 112,678
Additions - 43,473 43,473
Transfer to ownership (63,000 ) - (63,000 )
At 31 March 2025 - 93,151 93,151
DEPRECIATION
At 1 April 2024 26,775 1,034 27,809
Charge for year - 15,136 15,136
Transfer to ownership (26,775 ) - (26,775 )
At 31 March 2025 - 16,170 16,170
NET BOOK VALUE
At 31 March 2025 - 76,981 76,981
At 31 March 2024 36,225 48,644 84,869

6. STOCKS
31.3.25 31.3.24
£    £   
Stock 31,287 40,381

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 51,625 43,163
VAT 39,136 16,852
Prepayments 1,000 1,000
91,761 61,015

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 21,977 12,388
Trade creditors 2,993 7,776
Corporation tax 60,992 68,858
Payroll taxation 827 1,051
Pension fund control - 471
Directors' current accounts 4,563 11,047
Accrued charges 2,190 1,670
93,542 103,261

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 40,172 27,600

AITCHISON HYDROSEEDING LIMITED (REGISTERED NUMBER: SC280629)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

10. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Hire purchase contracts 62,149 39,988

11. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 114,035 45,995

Deferred
tax
£   
Balance at 1 April 2024 45,995
Provided during year 68,040
Balance at 31 March 2025 114,035

12. ULTIMATE CONTROLLING PARTY

The controlling party is G Aitchison.