GROUND COVER SOLUTIONS LTD


Director	Liam Kean


Registered Address	1 Nevis Drive
	Murieston
	Livingston
	EH54 9HH


Registered Number	SC667986 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		476		993
			476		993
Current assets
Debtors	4	-		49
Cash at bank and on hand		17,324		22,718
		17,324		22,767
Creditors amounts falling due within one year	5	(9,533)		(13,078)
Net current assets (liabilities)			7,791		9,689
Total assets less current liabilities			8,267		10,682
Provisions for liabilities			(91)		(189)
Net assets			8,176		10,493
Capital and reserves
Called up share capital			10		10
Profit and loss account			8,166		10,483
Shareholders' funds			8,176		10,493

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 Director acknowledges 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 Director on 20 May 2026, and are signed on its behalf by:

Liam Kean
Director
Registered Company No. SC667986

GROUND COVER SOLUTIONS LTD

Notes to the Financial Statements
for the year ended 31 March 2026

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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.

	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
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	3,414	3,414
Disposals	(2,052)	(2,052)
At 31 March 26	1,362	1,362
Depreciation and impairment
At 01 April 25	2,421	2,421
Charge for year	517	517
On disposals	(2,052)	(2,052)
At 31 March 26	886	886
Net book value
At 31 March 26	476	476
At 31 March 25	993	993

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	-	49
Total	-	49

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	7,116	10,833
Taxation and social security	1,112	937
Other creditors	5	8
Accrued liabilities and deferred income	1,300	1,300
Total	9,533	13,078