Ampersand Landscape Construction Specialist Limited

Registered number

SC758753

Filleted Accounts

31 March 2026

Sarah Grant B.A,FCCA

Suite 26, Bonnington Bond

2 Anderson Place

Edinburgh

EH6 5NP

Ampersand Landscape Construction Specialist Limited
Registered number:		SC758753
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		180,295			204,405

Current assets
Debtors	4	109,994			95,551
Cash at bank and in hand		97,781			41,694
		207,775			137,245

Creditors: amounts falling due within one year	5	(249,150)			(262,014)

Net current liabilities			(41,375)			(124,769)

Total assets less current liabilities			138,920			79,636

Creditors: amounts falling due after more than one year	6		(81,684)			(51,990)



Net assets			57,236			27,646

Capital and reserves
Called up share capital			100			100
Profit and loss account			57,136			27,546

Shareholders' funds			57,236			27,646

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Stuart Ralph
Director
Approved by the board on 10 June 2026

Ampersand Landscape Construction Specialist Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% Straight Line
	Fixtures, fittings, tools and equipment			25% Straight Line
	Motor Vehicles			25% Straight Line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					19		12


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 April 2025			148,340		154,476		302,816
	Additions			4,870		82,274		87,144
	Disposals			-		(50,958)		(50,958)
	At 31 March 2026			153,210		185,792		339,002

	Depreciation
	At 1 April 2025			48,636		49,775		98,411
	Charge for the year			38,302		42,165		80,467
	On disposals			-		(20,171)		(20,171)
	At 31 March 2026			86,938		71,769		158,707

	Net book value
	At 31 March 2026			66,272		114,023		180,295
	At 31 March 2025			99,704		104,701		204,405


4	Debtors					2026		2025
£							£

	Trade debtors					109,994		95,551


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					21,121		50,040
	Trade creditors					21,413		33,275
	Taxation and social security costs					134,142		76,925
	Other creditors					72,474		101,774
						249,150		262,014


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					81,684		51,990


7	Loans from directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£

	Key management personel	98,717		(30,415)		-		68,302

		98,717		(30,415)		-		68,302

	The loans are interest free and have no fixed repayment terms.
	These amounts are included in other creditors

8	Other information

	Ampersand Landscape Construction Specialist Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	Midlothian Innovation Centre
	Pentlandfield
	Roslin
	Midlothian
	EH25 9RE