Silverfin false false 30/11/2025 01/12/2024 30/11/2025 Gwen Mary Dick 27/11/2008 James Stuart Dick 27/11/2008 01 June 2026 The principal activity of the Company during the financial year was garden and ground maintenance. SC351882 2025-11-30 SC351882 bus:Director1 2025-11-30 SC351882 bus:Director2 2025-11-30 SC351882 2024-11-30 SC351882 core:CurrentFinancialInstruments 2025-11-30 SC351882 core:CurrentFinancialInstruments 2024-11-30 SC351882 core:Non-currentFinancialInstruments 2025-11-30 SC351882 core:Non-currentFinancialInstruments 2024-11-30 SC351882 core:ShareCapital 2025-11-30 SC351882 core:ShareCapital 2024-11-30 SC351882 core:RetainedEarningsAccumulatedLosses 2025-11-30 SC351882 core:RetainedEarningsAccumulatedLosses 2024-11-30 SC351882 core:LandBuildings 2024-11-30 SC351882 core:PlantMachinery 2024-11-30 SC351882 core:Vehicles 2024-11-30 SC351882 core:ComputerEquipment 2024-11-30 SC351882 core:LandBuildings 2025-11-30 SC351882 core:PlantMachinery 2025-11-30 SC351882 core:Vehicles 2025-11-30 SC351882 core:ComputerEquipment 2025-11-30 SC351882 bus:OrdinaryShareClass1 2025-11-30 SC351882 2024-12-01 2025-11-30 SC351882 bus:FilletedAccounts 2024-12-01 2025-11-30 SC351882 bus:SmallEntities 2024-12-01 2025-11-30 SC351882 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 SC351882 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC351882 bus:Director1 2024-12-01 2025-11-30 SC351882 bus:Director2 2024-12-01 2025-11-30 SC351882 core:LandBuildings core:TopRangeValue 2024-12-01 2025-11-30 SC351882 core:PlantMachinery 2024-12-01 2025-11-30 SC351882 core:Vehicles 2024-12-01 2025-11-30 SC351882 core:ComputerEquipment 2024-12-01 2025-11-30 SC351882 2023-12-01 2024-11-30 SC351882 core:LandBuildings 2024-12-01 2025-11-30 SC351882 core:Non-currentFinancialInstruments 2024-12-01 2025-11-30 SC351882 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 SC351882 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC351882 (Scotland)

# GRASS GUZZLERS LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

GRASS GUZZLERS LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

Contents

GRASS GUZZLERS LIMITED

## BALANCE SHEET

AS AT 30 NOVEMBER 2025
GRASS GUZZLERS LIMITED

## BALANCE SHEET (continued)

AS AT 30 NOVEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 608,140 |  | 623,705
|  | 608,140 |  | 623,705
Current assets |  |  |  |
Stocks |  | 17,368 |  | 7,499
Debtors | 4 | 289,474 |  | 255,538
Cash at bank and in hand |  | 388,236 |  | 244,915
|  | 695,078 |  | 507,952
Creditors: amounts falling due within one year | 5 | ( 298,277) |  | ( 246,924)
Net current assets |  | 396,801 |  | 261,028
Total assets less current liabilities |  | 1,004,941 |  | 884,733
Creditors: amounts falling due after more than one year | 6 | 0 |  | ( 10,634)
Provision for liabilities | 7 | ( 129,964) |  | ( 133,361)
Net assets |  | 874,977 |  | 740,738
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 874,877 |  | 740,638
Total shareholders' funds |  | 874,977 |  | 740,738

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Grass Guzzlers Limited (registered number: SC351882) were approved and authorised for issue by the Board of Directors on 01 June 2026. They were signed on its behalf by:

Gwen Mary Dick Director |  | James Stuart Dick Director

GRASS GUZZLERS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
GRASS GUZZLERS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Grass Guzzlers Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Northton Farm Cullerlie, Echt, Westhill, AB32 6US, United Kingdom.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Plant and machinery | 20 % reducing balance
Vehicles | 25 % reducing balance
Computer equipment | 33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the Company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors are recognised at transaction price.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 19 |  | 17

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 December 2024 | 117,689 |  | 595,600 |  | 397,521 |  | 9,980 |  | 1,120,790
Additions | 0 |  | 53,227 |  | 75,360 |  | 133 |  | 128,720
Disposals | 0 |  | ( 40,450) |  | ( 57,549) |  | 0 |  | ( 97,999)
At 30 November 2025 | 117,689 |  | 608,377 |  | 415,332 |  | 10,113 |  | 1,151,511
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 December 2024 | 13,339 |  | 282,528 |  | 196,597 |  | 4,621 |  | 497,085
Charge for the financial year | 2,354 |  | 66,729 |  | 55,719 |  | 1,794 |  | 126,596
Disposals | 0 |  | ( 31,068) |  | ( 49,242) |  | 0 |  | ( 80,310)
At 30 November 2025 | 15,693 |  | 318,189 |  | 203,074 |  | 6,415 |  | 543,371
Net book value |  |  |  |  |  |  |  |  |
At 30 November 2025 | 101,996 |  | 290,188 |  | 212,258 |  | 3,698 |  | 608,140
At 30 November 2024 | 104,350 |  | 313,072 |  | 200,924 |  | 5,359 |  | 623,705

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 276,344 |  | 244,687
Other debtors | 13,130 |  | 10,851
| 289,474 |  | 255,538

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 65,683 |  | 81,639
Taxation and social security | 174,228 |  | 113,537
Obligations under finance leases and hire purchase contracts | 10,634 |  | 21,495
Other creditors | 47,732 |  | 30,253
| 298,277 |  | 246,924

Obligations under hire purchase contracts are secured over the asset to which they relate.

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Obligations under finance leases and hire purchase contracts | 0 |  | 10,634

Obligations under hire purchase contracts are secured over the asset to which they relate.

#### 7. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 129,964 |  | 133,361

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100