REGISTERED NUMBER: SC384769 (Scotland)

MB Landscapes (Scotland) Limited

Financial Statements For The Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

M Bartholomew

Mrs M S Bartholomew

REGISTERED OFFICE:

Park House Business Centre

South Street

Elgin

Moray

IV30 1JB

REGISTERED NUMBER:

SC384769 (Scotland)

ACCOUNTANTS:

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

FIXED ASSETS

Tangible assets

4

108,569

103,488

Investments

5

-

50

108,569

103,538

CURRENT ASSETS

Debtors

6

15,727

24,933

CREDITORS

Amounts falling due within one year

7

53,914

62,796

NET CURRENT LIABILITIES

(38,187

)

(37,863

)

TOTAL ASSETS LESS CURRENT LIABILITIES

70,382

65,675

CREDITORS

Amounts falling due after more than one year

8

(18,806

)

(44,015

)

PROVISIONS FOR LIABILITIES

9

(20,628

)

(20,439

)

NET ASSETS

30,948

1,221

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

30,848

1,121

SHAREHOLDERS' FUNDS

30,948

1,221

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

Mrs M S Bartholomew - Director

1.	STATUTORY INFORMATION

MB Landscapes (Scotland) 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.

The accounts have been prepared on the going concern basis due to the continuing support of the directors..

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Equipment

-

33% on reducing balance, 25% on reducing balance and 15% on reducing balance

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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 September 2024

232,604

Additions

29,050

At 31 August 2025

261,654

DEPRECIATION

At 1 September 2024

129,116

Charge for year

23,969

At 31 August 2025

153,085

NET BOOK VALUE

At 31 August 2025

108,569

At 31 August 2024

103,488

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Equipment

£

COST

At 1 September 2024

and 31 August 2025

94,049

DEPRECIATION

At 1 September 2024

24,340

Charge for year

13,455

At 31 August 2025

37,795

NET BOOK VALUE

At 31 August 2025

56,254

At 31 August 2024

69,709

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

50

Disposals

(50

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

50

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

14,635

23,835

Other debtors

1,092

1,098

15,727

24,933

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

15,788

10,692

Hire purchase contracts

15,039

15,039

Trade creditors

1,641

1,061

Taxation and social security

16,560

21,756

Other creditors

4,886

14,248

53,914

62,796

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

3,407

13,577

Hire purchase contracts

15,399

30,438

18,806

44,015

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

20,628

20,439

Deferred

tax

£

Balance at 1 September 2024

20,439

Provided during year

189

Balance at 31 August 2025

20,628

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 September 2024

1,121

Profit for the year

35,277

Dividends

(5,550

)

At 31 August 2025

30,848

12.	RELATED PARTY DISCLOSURES

During the year, total dividends of £5,550 (2024 - £22,500) were paid to the directors .

M Bartholomew and Mrs M S Bartholomew

are directors in the company

Included in other creditors is an interest free directors loan. No repayment terms have been agreed.

31.8.25

31.8.24

£

£

Amount due to related party at the balance sheet date

41

262

13.	ULTIMATE CONTROLLING PARTY

The company was under the joint control of Mr and Mrs Bartholomew throughout the current and previous year.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MB Landscapes (Scotland) Limited for the year ended 31 August 2025 which comprise the Income Statement, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of MB Landscapes (Scotland) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of MB Landscapes (Scotland) Limited and state those matters that we have agreed to state to the Board of Directors of MB Landscapes (Scotland) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MB Landscapes (Scotland) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that MB Landscapes (Scotland) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of MB Landscapes (Scotland) Limited. You consider that MB Landscapes (Scotland) 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 financial statements of MB Landscapes (Scotland) 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 statutory financial statements.

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

20 April 2026