IRIS Accounts Production v25.3.0.601 SC044065 director 1.5.24 30.4.25 30.4.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC044065 2024-04-30 SC044065 2025-04-30 SC044065 2024-05-01 2025-04-30 SC044065 2023-04-30 SC044065 2023-05-01 2024-04-30 SC044065 2024-04-30 SC044065 ns15:Scotland 2024-05-01 2025-04-30 SC044065 ns14:PoundSterling 2024-05-01 2025-04-30 SC044065 ns10:Director1 2024-05-01 2025-04-30 SC044065 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC044065 ns10:SmallEntities 2024-05-01 2025-04-30 SC044065 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC044065 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 SC044065 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC044065 ns10:FullAccounts 2024-05-01 2025-04-30 SC044065 ns10:CompanySecretary1 2024-05-01 2025-04-30 SC044065 ns10:RegisteredOffice 2024-05-01 2025-04-30 SC044065 ns5:CurrentFinancialInstruments 2025-04-30 SC044065 ns5:CurrentFinancialInstruments 2024-04-30 SC044065 ns5:ShareCapital 2025-04-30 SC044065 ns5:ShareCapital 2024-04-30 SC044065 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-04-30 SC044065 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-04-30 SC044065 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC044065 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 SC044065 ns5:PlantMachinery 2024-05-01 2025-04-30 SC044065 ns5:PlantMachinery 2024-04-30 SC044065 ns5:PlantMachinery 2025-04-30 SC044065 ns5:PlantMachinery 2024-04-30 SC044065 ns5:CostValuation 2024-04-30 SC044065 ns5:AdditionsToInvestments 2025-04-30 SC044065 ns5:DisposalsRepaymentsInvestments 2025-04-30 SC044065 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 SC044065 ns5:CostValuation 2025-04-30 SC044065 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 SC044065 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 SC044065 ns5:CurrentFinancialInstruments 2024-05-01 2025-04-30 SC044065 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 SC044065 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-04-30 SC044065 ns5:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30

REGISTERED NUMBER: SC044065 (Scotland)

| Intensive Production Development Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| Intensive Production Development Limited (Registered number: SC044065) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Intensive Production Development Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTOR: | D A Laing

| SECRETARY: | Mrs C N B Laing

| REGISTERED OFFICE: | Honeyburn

| Hawick

| Roxburghshire

| TD9 8LR

| REGISTERED NUMBER: | SC044065 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | Royal Bank of Scotland

| 12 Dunkeld Road

| Perth

| PH1 5RB

| Intensive Production Development Limited (Registered number: SC044065) |

Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1 |  | 1 |  |

Investments | 5 | 275,668 |  | 275,505 |  |

275,669 |  | 275,506 |  |

CURRENT ASSETS

Debtors | 6 | 16,669 |  | 7,717 |  |

Cash at bank | 4,679 |  | 3,423 |  |

21,348 |  | 11,140 |  |

CREDITORS

Amounts falling due within one year | 7 | 16,869 |  | 16,649 |  |

NET CURRENT ASSETS/(LIABILITIES) | 4,479 |  | (5,509 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 280,148 |  | 269,997 |  |

PROVISIONS FOR LIABILITIES | 6,836 |  | 5,545 |  |

NET ASSETS | 273,312 |  | 264,452 |  |

| Intensive Production Development Limited (Registered number: SC044065) |

Balance Sheet - continued

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 8 | 107,757 |  | 93,925 |  |

Retained earnings | 8 | 165,455 |  | 170,427 |  |

SHAREHOLDERS' FUNDS | 273,312 |  | 264,452 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 October 2025 and were signed by:

D A Laing - Director

| Intensive Production Development Limited (Registered number: SC044065) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Intensive Production Development 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 as modified by the revaluation of certain assets.

| Turnover and revenue recognition

| Turnover represents invoiced sales of services, excluding value added tax, for the hire of plant.

| Revenue is recognised in line with the plant hire agreement.

| 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 | - | 20% on cost

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| 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.

| Intensive Production Development Limited (Registered number: SC044065) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Fixed asset investments

| Fixed asset investments are accounted for at fair value. Gains or losses arising in the period are recognised in the income statement and transferred to the fair value reserve. Deferred taxation is provided on any gains or losses arising and is recognised in the fair value reserve.

| Provisions

| Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| Intensive Production Development Limited (Registered number: SC044065) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 25,839 |  |

| DEPRECIATION

| At 1 May 2024

| and 30 April 2025 | 25,838 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1 |  |

| At 30 April 2024 | 1 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 May 2024 | 275,505 |  |

| Additions | 10,039 |  |

| Disposals | (10,004 | ) |

| Revaluations | 128 |  |

| At 30 April 2025 | 275,668 |  |

| NET BOOK VALUE

| At 30 April 2025 | 275,668 |  |

| At 30 April 2024 | 275,505 |  |

| Intensive Production Development Limited (Registered number: SC044065) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 30 April 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2021 | 98,277 |  |

| Valuation in 2022 | 5,516 |  |

| Valuation in 2023 | (496 | ) |

| Valuation in 2024 | 11,168 |  |

| Valuation in 2025 | 128 |  |

| Cost | 161,075 |  |

275,668 |  |

| If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 161,075 |  | 176,036 |  |

| Fixed asset investments were valued on an open market basis on 30 April 2025 by Interactive Investor .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,607 |  | 3,163 |  |

| Other debtors | 13,062 |  | 4,554 |  |

16,669 |  | 7,717 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 684 |  | 589 |  |

| Other creditors | 16,185 |  | 16,060 |  |

16,869 |  | 16,649 |  |

| Intensive Production Development Limited (Registered number: SC044065) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

| Other creditors includes a loan from the director. The loan is unsecured, interest-free and repayable on demand.

8. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 May 2024 | 170,427 |  | 93,925 |  | 264,352 |  |

| Profit for the year | 9,860 |  | 9,860 |  |

| Dividends | (1,000 | ) | (1,000 | ) |

| Revaluation in year | (13,832 | ) | 13,832 |  | - |  |

| At 30 April 2025 | 165,455 |  | 107,757 |  | 273,212 |  |