SUSTAINABLE HOMES SCOTLAND LTD


Directors	Garrie Matthew Glasgow
	Stefan Markus Matthias Huber
	Allan James McEwan


Registered Address	Unit D Pitreavie Business Park
	Pitreavie Crescent
	Dunfermline
	KY11 8PU


Registered Number	SC331209 (Scotland)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		26,743		32,395
			26,743		32,395
Current assets
Stocks		156,414		201,923
Debtors	4	130,878		103,356
Cash at bank and on hand		220,507		225,333
		507,799		530,612
Creditors amounts falling due within one year	5	(217,673)		(248,706)
Net current assets (liabilities)			290,126		281,906
Total assets less current liabilities			316,869		314,301
Provisions for liabilities			(5,426)		(6,155)
Net assets			311,443		308,146
Capital and reserves
Called up share capital			100		100
Profit and loss account			311,343		308,046
Shareholders' funds			311,443		308,146

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 January 2026, and are signed on its behalf by:

Stefan Markus Matthias Huber
Director
Registered Company No. SC331209

SUSTAINABLE HOMES SCOTLAND LTD

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 

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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 

Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.


	Reducing balance (%)	Straight line (years)
Land and buildings	-	10
Plant and machinery	25	-
Fixtures and fittings	-	4
Office Equipment	-	3

	Stocks and work in progress
	Stock and work in progress are valued at the lower of cost and net realisable value.

	Related parties
	The Company became an Employee Ownership Trust on 5 February 2021 and from this date is owned by the Sustainable Homes Scotland Employee Ownership Trust.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		17

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 October 24	34,019	7,587	4,740	51,044	97,390
Additions	-	1,201	-	142	1,343
At 30 September 25	34,019	8,788	4,740	51,186	98,733
Depreciation and impairment
At 01 October 24	10,741	3,052	4,453	46,749	64,995
Charge for year	3,402	1,143	74	2,376	6,995
At 30 September 25	14,143	4,195	4,527	49,125	71,990
Net book value
At 30 September 25	19,876	4,593	213	2,061	26,743
At 30 September 24	23,278	4,535	287	4,295	32,395

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	84,304	80,022
Other debtors	5,969	4,000
Prepayments and accrued income	40,605	19,334
Total	130,878	103,356

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	132,149	143,651
Taxation and social security	22,184	22,872
Payments received on account	21,705	37,754
Other creditors	26,373	25,371
Accrued liabilities and deferred income	15,262	19,058
Total	217,673	248,706