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Company Registration No. SC789126 (Scotland)
Hebridean Nature Solutions Ltd Unaudited accounts for the year ended 30 November 2025
Hebridean Nature Solutions Ltd Unaudited accounts Contents
Page
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Hebridean Nature Solutions Ltd Company Information for the year ended 30 November 2025
Director
Timothy James Garratt
Company Number
SC789126 (Scotland)
Registered Office
10 Randolph Crescent Edinburgh Midlothian EH3 7TT Scotland
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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Hebridean Nature Solutions Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,325,604 
2,328,065 
Current assets
Debtors
8,047 
662 
Cash at bank and in hand
15,095 
3,451 
23,142 
4,113 
Creditors: amounts falling due within one year
(2,571,140)
(2,350,572)
Net current liabilities
(2,547,998)
(2,346,459)
Net liabilities
(222,394)
(18,394)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(222,396)
(18,396)
Shareholders' funds
(222,394)
(18,394)
For the year ending 30 November 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 May 2026 and were signed on its behalf by
Timothy James Garratt Director Company Registration No. SC789126
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Hebridean Nature Solutions Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Hebridean Nature Solutions Ltd is a private company, limited by shares, registered in Scotland, registration number SC789126. The registered office is 10 Randolph Crescent, Edinburgh, Midlothian, EH3 7TT, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line
Plant & machinery
Reducing Balance over 3 years
Fixtures & fittings
25% Straight Line
Computer equipment
33% Straight Line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 December 2024
2,330,180 
- 
- 
- 
2,330,180 
Additions
(3,205)
1,176 
940 
996 
(93)
At 30 November 2025
2,326,975 
1,176 
940 
996 
2,330,087 
Depreciation
At 1 December 2024
2,115 
- 
- 
- 
2,115 
Charge for the year
2,115 
33 
137 
83 
2,368 
At 30 November 2025
4,230 
33 
137 
83 
4,483 
Net book value
At 30 November 2025
2,322,745 
1,143 
803 
913 
2,325,604 
At 30 November 2024
2,328,065 
- 
- 
- 
2,328,065 
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Hebridean Nature Solutions Ltd Notes to the Accounts for the year ended 30 November 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
5,595 
- 
Accrued income and prepayments
1,502 
662 
Other debtors
950 
- 
8,047 
662 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
242 
- 
Taxes and social security
- 
394 
Loans from directors
2,569,178 
2,350,178 
Accruals
1,720 
- 
2,571,140 
2,350,572 
7
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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