REGISTERED NUMBER: SC123105 (Scotland)

Unaudited Financial Statements

for the Period

1 April 2024 to 29 September 2025

for

Scotplants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Douglas William Boatman

REGISTERED OFFICE:

Brownhills

Beith

Ayrshire

KA15 1HH

REGISTERED NUMBER:

SC123105 (Scotland)

ACCOUNTANTS:

Gillespie & Anderson

Chartered Accountants

Westburn Business Centre

McNee Road

Prestwick

KA9 2PB

FIXED ASSETS

Tangible assets

4

-

14,671

CURRENT ASSETS

Stocks

-

16,026

Debtors

5

9,083

42,896

Cash at bank

23,827

11,962

32,910

70,884

CREDITORS

Amounts falling due within one year

6

8,463

48,064

NET CURRENT ASSETS

24,447

22,820

TOTAL ASSETS LESS CURRENT LIABILITIES

24,447

37,491

CAPITAL AND RESERVES

Called up share capital

60,000

60,000

Retained earnings

(35,553

)

(22,509

)

SHAREHOLDERS' FUNDS

24,447

37,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 May 2026 and were signed by:

Douglas William Boatman - Director

1.	STATUTORY INFORMATION

Scotplants 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern

As indicated in the Director's Report, the company's trading activities have now ended. The director intends to wind up the company's affairs and make a striking off application to Companies House in due course.

Turnover / revenue recognition

Sales comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the Company's activities. Sales are presented, net of value-added tax, rebates and discounts.

The Company recognises revenue when the amount of revenue and related cost can be reliably measured, it is probable that the collectability of the related receivables is reasonably assured and when the specific criteria for each of the Company's activities are met.

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.

Nursery equipment

-

15% on reducing balance

Motor vehicle

-

25% on reducing balance

Office equipment

-

15% on reducing balance

Tangible fixed assets are stated at cost less depreciation.

Stocks

Stocks are valued at lower of cost and net realisable value. Cost is based on the cost of purchase on a first in, first out basis. Net realisable value is based on estimated selling price less additional costs to completion and disposal.

Revenue Recognition

Unbilled revenue is included in debtors, under "amounts recoverable on contracts".

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash held by the company/group and short tern bank deposits with and original maturity of three months or less from inception and are subject to insignificant risk of changes in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Nursery

Motor

Office

equipment

vehicle

equipment

Totals

£

£

£

£

COST

At 1 April 2024

81,054

25,995

7,375

114,424

Disposals

(81,054

)

(25,995

)

(7,375

)

(114,424

)

At 29 September 2025

-

-

-

-

DEPRECIATION

At 1 April 2024

77,606

15,029

7,118

99,753

Eliminated on disposal

(77,606

)

(15,029

)

(7,118

)

(99,753

)

At 29 September 2025

-

-

-

-

NET BOOK VALUE

At 29 September 2025

-

-

-

-

At 31 March 2024

3,448

10,966

257

14,671

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

Motor

vehicle

£

COST

At 1 April 2024

25,995

Disposals

(25,995

)

At 29 September 2025

-

DEPRECIATION

At 1 April 2024

15,029

Eliminated on disposal

(15,029

)

At 29 September 2025

-

NET BOOK VALUE

At 29 September 2025

-

At 31 March 2024

10,966

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

14,636

Amounts recoverable on contract

-

3,500

Other debtors

9,083

24,760

9,083

42,896

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

1,200

Trade creditors

-

11,230

Taxation and social security

(18

)

1,072

Other creditors

8,481

34,562

8,463

48,064

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

This loan is interest free and repayable on demand.

8.	CONTROLLING PARTY

The company is under the control of the director, Mr Douglas W Boatman, who owns over 98% of the issued share capital.