REGISTERED NUMBER: SC280629 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

AITCHISON HYDROSEEDING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Aitchison

Mrs K Aitchison

G J Aitchison

SECRETARY:

Mrs K Aitchison

REGISTERED OFFICE:

7 Berriedale Path

Blantyre

Glasgow

G72 0GE

REGISTERED NUMBER:

SC280629 (Scotland)

ACCOUNTANT:

John Murphy & Company (Scotland) Limited

Chartered Accountants

Castle Chambers

67 Main Street

Bothwell

Lanarkshire

G71 8ER

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

357,233

456,139

357,233

456,139

CURRENT ASSETS

Stocks

6

42,804

31,287

Debtors

7

25,254

91,761

Cash at bank

102,914

50,871

170,972

173,919

CREDITORS

Amounts falling due within one year

8

96,742

93,542

NET CURRENT ASSETS

74,230

80,377

TOTAL ASSETS LESS CURRENT LIABILITIES

431,463

536,516

CREDITORS

Amounts falling due after more than one year

9

(16,992

)

(40,172

)

PROVISIONS FOR LIABILITIES

11

(89,308

)

(114,035

)

NET ASSETS

325,163

382,309

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

325,159

382,305

SHAREHOLDERS' FUNDS

325,163

382,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 21 May 2026 and were signed on its behalf by:

G Aitchison - Director

1.	STATUTORY INFORMATION

Aitchison Hydroseeding 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 represents net invoiced value of sales of services excluding value added tax and is solely derived from the company's principal activity which is hydroseeding and landscape services.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Plant and machinery

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

30,000

AMORTISATION

At 1 April 2025

and 31 March 2026

30,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

501,609

166,508

1,667

669,784

Additions

-

11,500

-

11,500

Disposals

(3,500

)

-

-

(3,500

)

At 31 March 2026

498,109

178,008

1,667

677,784

DEPRECIATION

At 1 April 2025

144,746

68,132

767

213,645

Charge for year

69,619

38,335

308

108,262

Eliminated on disposal

(1,356

)

-

-

(1,356

)

At 31 March 2026

213,009

106,467

1,075

320,551

NET BOOK VALUE

At 31 March 2026

285,100

71,541

592

357,233

At 31 March 2025

356,863

98,376

900

456,139

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

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

93,151

DEPRECIATION

At 1 April 2025

16,170

Charge for year

23,287

At 31 March 2026

39,457

NET BOOK VALUE

At 31 March 2026

53,694

At 31 March 2025

76,981

6.

STOCKS

31.3.26

31.3.25

£

£

Stock

42,804

31,287

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

21,174

51,625

VAT

2,172

39,136

Prepayments

1,908

1,000

25,254

91,761

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

23,179

21,977

Trade creditors

14,209

2,993

Corporation tax

56,033

60,992

Payroll taxation

916

827

Directors' current accounts

45

4,563

Accrued charges

2,360

2,190

96,742

93,542

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

16,992

40,172

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

40,171

62,149

11.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

89,308

114,035

Deferred

tax

£

Balance at 1 April 2025

114,035

Provided during year

(24,727

)

Balance at 31 March 2026

89,308

12.	ULTIMATE CONTROLLING PARTY

The controlling party is G Aitchison.