Alter Landscapes Limited

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—7

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Accountants' Report

For The Year Ended 30 April 2025

Accountants' Report

Report to the directors on the preparation of the unaudited statutory accounts of Alter Landscapes Limited for the year ended 30 April 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Alter Landscapes Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Alter Landscapes Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Alter Landscapes Limited and state those matters that we have agreed to state to the directors of Alter Landscapes Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alter Landscapes Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Alter Landscapes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Alter Landscapes Limited . You consider that Alter Landscapes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Alter Landscapes Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

11th January 2026

Pacitti Accountancy & Business Advisory Ltd

Chartered Certified Accountants

Unit 4 Sir James Clark Building

Abbey Mill Business Centre

Paisley

PA1 1TJ

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Alter Landscapes Limited

Balance Sheet

As At 30 April 2025

Balance Sheet

Registered number: SC131457

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		974,787		924,203

			974,787		924,203
CURRENT ASSETS
Stocks	5	516,530		451,887
Debtors	6	1,187,114		1,157,323
Cash at bank and in hand		12,342		3,159

		1,715,986		1,612,369
Creditors: Amounts Falling Due Within One Year	7	(1,399,500 )		(1,142,033 )

NET CURRENT ASSETS (LIABILITIES)			316,486		470,336

TOTAL ASSETS LESS CURRENT LIABILITIES			1,291,273		1,394,539

Creditors: Amounts Falling Due After More Than One Year	8		(253,594 )		(323,940 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(170,085 )		(222,447 )

NET ASSETS			867,594		848,152

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,000
Profit and Loss Account			866,594		847,152

SHAREHOLDERS' FUNDS			867,594		848,152

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Alter Landscapes Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Alan Miller Director	Mr Alan Miller Director
11th January 2026

The notes on pages 5 to 7 form part of these financial statements.

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Alter Landscapes Limited

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

Alter Landscapes Limited is a private company, limited by shares, incorporated in Scotland, registered number SC131457 . The registered office is Weels Farm, Kaim Road, Lochwinnoch, Renfrewshire, PA12 4LD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	15% Reducing Balance
Plant & Machinery	25% Reducing Balance
Motor Vehicles	20/25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance 33% Straight Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Alter Landscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 42 (2024: 43)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 May 2024	59,754	708,856	941,880	54,660	1,765,150
Additions	-	141,496	189,946	5,403	336,845
Disposals	-	(15,248 )	(101,362 )	-	(116,610 )

As at 30 April 2025	59,754	835,104	1,030,464	60,063	1,985,385

Depreciation
As at 1 May 2024	23,346	429,125	356,749	31,727	840,947
Provided during the period	2,946	100,052	154,905	8,427	266,330
Disposals	-	(15,096 )	(81,583 )	-	(96,679 )

As at 30 April 2025	26,292	514,081	430,071	40,154	1,010,598

Net Book Value
As at 30 April 2025	33,462	321,023	600,393	19,909	974,787

As at 1 May 2024	36,408	279,731	585,131	22,933	924,203

5. Stocks

	2025	2024
	£	£
Materials	516,530	451,887

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,105,188	1,006,965
Other debtors	81,926	150,358

	1,187,114	1,157,323

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Alter Landscapes Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	264,524	230,550
Trade creditors	984,336	756,941
Bank loans and overdrafts	20,000	28,467
Other creditors	103,689	90,949
Taxation and social security	26,951	35,126

	1,399,500	1,142,033

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	251,927	302,273
Bank loans	1,667	21,667

	253,594	323,940

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	264,524	230,550
Later than one year and not later than five years	251,927	302,273

	516,451	532,823

	516,451	532,823

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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Directors	Mr Alan Miller
	Mrs Mary Miller
	Mr Alan Miller
	Mr Fraser Miller

Company Number	SC131457

Registered Office	Weels Farm
	Kaim Road
	Lochwinnoch
	Renfrewshire
	PA12 4LD

Accountants	Pacitti Accountancy & Business Advisory Ltd
	Chartered Certified Accountants
	Unit 4 Sir James Clark Building
	Abbey Mill Business Centre
	Paisley
	PA1 1TJ