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REGISTERED NUMBER: SC228553 (Scotland)















Abridged Financial Statements for the Year Ended 28 February 2025

for

Ken Edgar Play Area Specialist Limited

Ken Edgar Play Area Specialist Limited (Registered number: SC228553)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Ken Edgar Play Area Specialist Limited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: K Edgar
Mrs M J Edgar
P D Edgar





SECRETARY: Mrs M J Edgar





REGISTERED OFFICE: Sunnyside Farm Cottage
Kilmarnock
Ayrshire
KA3 6HU





REGISTERED NUMBER: SC228553 (Scotland)





ACCOUNTANT: Alan Carmichael C.A.
1/2
69 Clouston Street
Glasgow
G20 8QW

Ken Edgar Play Area Specialist Limited (Registered number: SC228553)

Abridged Balance Sheet
28 February 2025

28.2.25 28.2.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 58,352 61,284
Investment property 5 436,463 436,463
494,815 497,747

CURRENT ASSETS
Stocks - 14,592
Debtors 54,015 68,647
Investments 64,817 63,800
Cash at bank 157,323 159,215
276,155 306,254
CREDITORS
Amounts falling due within one year 22,922 23,423
NET CURRENT ASSETS 253,233 282,831
TOTAL ASSETS LESS CURRENT
LIABILITIES

748,048

780,578

PROVISIONS FOR LIABILITIES 9,187 12,992
NET ASSETS 738,861 767,586

CAPITAL AND RESERVES
Called up share capital 99 99
Retained earnings 738,762 767,487
SHAREHOLDERS' FUNDS 738,861 767,586

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Ken Edgar Play Area Specialist Limited (Registered number: SC228553)

Abridged Balance Sheet - continued
28 February 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 August 2025 and were signed on its behalf by:





K Edgar - Director


Ken Edgar Play Area Specialist Limited (Registered number: SC228553)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Ken Edgar Play Area Specialist 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 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.
Plant and machinery etc - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments
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 9 (2024 - 8 ) .

Ken Edgar Play Area Specialist Limited (Registered number: SC228553)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 29 February 2024 128,492
Additions 22,770
Disposals (22,220 )
At 28 February 2025 129,042
DEPRECIATION
At 29 February 2024 67,208
Charge for year 16,330
Eliminated on disposal (12,848 )
At 28 February 2025 70,690
NET BOOK VALUE
At 28 February 2025 58,352
At 28 February 2024 61,284

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 29 February 2024
and 28 February 2025 436,463
NET BOOK VALUE
At 28 February 2025 436,463
At 28 February 2024 436,463

6. ULTIMATE CONTROLLING PARTY

The controlling party is K Edgar.

The ultimate controlling party is K Edgar.