Mark Seed Forest And Land Management Lim - Accounts to registrar (filleted)

REGISTERED NUMBER: SC435244 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Mark Seed Forest And Land Management

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

Mr M F Seed

SECRETARY:

Mrs J M Seed

REGISTERED OFFICE:

98 High Street

Langholm

Dumfriesshire

DG13 0DH

REGISTERED NUMBER:

SC435244 (Scotland)

ACCOUNTANTS:

Marrs Accountancy

Chartered Accountants

Warwick Mill Business Centre

Warwick Bridge

Carlisle

Cumbria

CA4 8RR

FIXED ASSETS

Tangible assets

4

127,309

148,421

CURRENT ASSETS

Stocks

5

30,200

20,500

Debtors

6

47,362

64,784

Cash at bank

47,851

32,329

125,413

117,613

CREDITORS

Amounts falling due within one year

7

115,132

130,350

NET CURRENT ASSETS/(LIABILITIES)

10,281

(12,737

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

137,590

135,684

PROVISIONS FOR LIABILITIES

6,613

13,572

NET ASSETS

130,977

122,112

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

130,877

122,012

SHAREHOLDERS' FUNDS

130,977

122,112

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

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

The director acknowledges his 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 director and authorised for issue on 7 May 2026 and were signed by:

Mr M F Seed - Director

1.	STATUTORY INFORMATION

Mark Seed Forest And Land Management 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.

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.

Freehold property

-

not provided

Improvements to property

-

Straight line over 7 years

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

machinery

£

COST

At 1 November 2024

73,472

21,678

44,482

Additions

-

5,136

Disposals

-

At 31 October 2025

73,472

21,678

49,618

DEPRECIATION

At 1 November 2024

-

8,037

26,754

Charge for year

-

3,096

4,261

Eliminated on disposal

-

At 31 October 2025

-

11,133

31,015

NET BOOK VALUE

At 31 October 2025

73,472

10,545

18,603

At 31 October 2024

73,472

13,641

17,728

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 November 2024

69,032

11,599

220,263

Additions

-

1,816

6,952

Disposals

(28,502

)

(7,755

)

(36,257

)

At 31 October 2025

40,530

5,660

190,958

DEPRECIATION

At 1 November 2024

26,610

10,441

71,842

Charge for year

7,599

931

15,887

Eliminated on disposal

(16,477

)

(7,603

)

(24,080

)

At 31 October 2025

17,732

3,769

63,649

NET BOOK VALUE

At 31 October 2025

22,798

1,891

127,309

At 31 October 2024

42,422

1,158

148,421

5.

STOCKS

31.10.25

31.10.24

£

Stocks

200

500

Work-in-progress

30,000

20,000

30,200

20,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

45,218

58,284

Other debtors

2,144

6,500

47,362

64,784

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade creditors

20,590

9,443

Taxation and social security

20,488

21,671

Other creditors

74,054

99,236

115,132

130,350

8.	RELATED PARTY DISCLOSURES

The company owes the director £63,678.48 (2024 - £87,003.15) at the year end.

The following reproduces the text of the report prepared for the director 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 Director 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 Mark Seed Forest And Land Management Limited for the year ended 31 October 2025 which comprise the Income Statement, Other Comprehensive Income, 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 director of Mark Seed Forest And Land Management Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Mark Seed Forest And Land Management Limited and state those matters that we have agreed to state to the director of Mark Seed Forest And Land Management Limited 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 Mark Seed Forest And Land Management Limited and its director for our work or for this report.

It is your duty to ensure that Mark Seed Forest And Land Management 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 Mark Seed Forest And Land Management Limited. You consider that Mark Seed Forest And Land Management 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 Mark Seed Forest And Land Management 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.

Marrs Accountancy

Chartered Accountants

Warwick Mill Business Centre

Warwick Bridge

Carlisle

Cumbria

CA4 8RR

7 May 2026