ILH Groundcare Machinery Ltd

	Registered number
	SC693477

	ILH Groundcare Machinery Ltd
	Unaudited Accounts
	for the year ended
	31 March 2025

ILH Groundcare Machinery Ltd Balance Sheet as at 31 March 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets	3		695,956		594,899
			695,956		594,899

Current assets
Stocks	4	205,299		203,566
Debtors	5	329,708		201,067
Cash at bank and in hand		462,227		414,600
		997,234		819,233

Creditors: amounts falling due within one year	6	(756,256)		(516,657)

Net current assets / (liabilities)			240,978		302,576

Total assets less current liabilities			936,934		897,475

Creditors: amounts falling due after more than one year			(192,495)		(199,762)

Provisions for liabilities			(131,420)		(112,879)

Accruals and deferred income			(10,113)		(6,113)

Total net assets (liabilities)			602,906		578,721

Capital and reserves
Called up share capital	7		30		30
Profit and loss account			602,876		578,691
Shareholders' funds			602,906		578,721

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Mr D Hastie

Director

Approved by the board on 25 December 2025

Company Number: SC693477 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

Unit 66 Grayshill Road
Cumbernauld
Glasgow
G68 9HQ
Scotland

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Computer equipment	33.3% Straight Line
Fixtures & Fittings	33.3% Straight Line
Office equipment	33.3% Straight Line
Vehicles	25% Reducing Balance
Plant & machinery	25% Reducing Balance

	Stocks
	Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Stocks

Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Employees
	2025	2024
Average number of employees during the period	4	4

Tangible fixed assets
	Computer equipment	Fixtures & Fittings	Office equipment	Vehicles	Plant & machinery	Total
Cost or valuation	£	£	£	£	£	£
At 1 April 2024	300	6,530	9,704	111,089	691,802	819,425
Additions	0	0	5,500	157,214	97,923	260,637
Disposals	(0)	(0)	(788)	(0)	(0)	(788)
At 31 March 2025	300	6,530	14,416	268,303	789,725	1,079,274
Depreciation
At 1 April 2024	200	2,429	4,749	27,886	189,262	224,526
Charge for the period	0	1,777	3,055	29,209	124,951	158,992
On disposals	(200)	(0)	(0)	(0)	(0)	(200)
At 31 March 2025	0	4,206	7,804	57,095	314,213	383,318
Net book value
At 31 March 2025	300	2,324	6,612	211,208	475,512	695,956
At 31 March 2024	100	4,101	4,955	83,203	502,540	594,899

Stocks
	2025	2024
	£	£
Finished goods	205,299	203,566
	205,299	203,566

Debtors
	2025	2024
	£	£
Trade debtors	296,679	173,074
Other debtors	33,029	27,993
	329,708	201,067

Creditors: amounts falling due within one year
	2025	2024
	£	£
Bank Loans & Overdrafts	71,571	50,116
Trade creditors	595,890	373,939
Taxation & social security	5,982	10,798
Other creditors	82,813	81,804
	756,256	516,657

Share capital
	2025	2024
	£	£
Allotted, called up and fully paid:
30 (2024: 30) Ordinary shares of £1.00 each	30	30

	30	30

8.	Related party disclosures
	During the period of accounts a transaction occurred between this company and a related party, Mr Darren Hastie. The relationship between the parties is Director. At the balance sheet date the company owed the related party £3,327 (2024 - £5,667). During the period of accounts a transaction occurred between this company and a related party, Mr Ian Hastie. The relationship between the parties is Director. At the balance sheet date the company owed the related party £75,005 (2024 - £71,825). During the period of accounts a transaction occurred between this company and a related party, Mr Daniel Hastie. The relationship between the parties is Shareholder.
	Controlling party Mr Darren Hastie, Mr Ian Hastie and Mr Daniel Hastie are the ultimate controlling party.

Related party disclosures

During the period of accounts a transaction occurred between this company and a related party, Mr Darren Hastie. The relationship between the parties is Director. At the balance sheet date the company owed the related party £3,327 (2024 - £5,667).

During the period of accounts a transaction occurred between this company and a related party, Mr Ian Hastie. The relationship between the parties is Director. At the balance sheet date the company owed the related party £75,005 (2024 - £71,825).

During the period of accounts a transaction occurred between this company and a related party, Mr Daniel Hastie. The relationship between the parties is Shareholder.

Controlling party
Mr Darren Hastie, Mr Ian Hastie and Mr Daniel Hastie are the ultimate controlling party.