2025-04-01 SC560918 2026-03-31 SC560918 2025-04-01 2026-03-31 SC560918 2025-03-31 SC560918 2024-04-01 2025-03-31 SC560918 uk-core:WithinOneYear 2025-03-31 SC560918 uk-core:WithinOneYear 2026-03-31 SC560918 uk-core:AfterOneYear 2025-03-31 SC560918 uk-core:AfterOneYear 2026-03-31 SC560918 uk-core:ShareCapital 2026-03-31 SC560918 uk-core:ShareCapital 2025-03-31 SC560918 uk-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC560918 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC560918 uk-bus:Director1 2025-04-01 2026-03-31 SC560918 uk-core:NetGoodwill 2025-04-01 2026-03-31 SC560918 uk-core:PlantMachinery 2025-04-01 2026-03-31 SC560918 uk-core:ComputerEquipment 2025-04-01 2026-03-31 SC560918 uk-core:CommercialMotorVehicles 2025-04-01 2026-03-31 SC560918 uk-core:Goodwill 2025-03-31 SC560918 uk-core:Goodwill 2026-03-31 SC560918 uk-core:Goodwill 2025-04-01 2026-03-31 SC560918 uk-core:ComputerEquipment 2025-03-31 SC560918 uk-core:CommercialMotorVehicles 2025-03-31 SC560918 uk-core:PlantMachinery 2025-03-31 SC560918 uk-core:PlantMachinery 2026-03-31 SC560918 uk-core:CommercialMotorVehicles 2026-03-31 SC560918 uk-core:ComputerEquipment 2026-03-31 SC560918 uk-core:WithinOneYear 2026-03-31 SC560918 uk-core:WithinOneYear 2025-03-31 SC560918 uk-core:AfterOneYear uk-core:Secured 2026-03-31 SC560918 uk-core:AfterOneYear uk-core:Secured 2025-03-31 iso4217:GBP xbrli:pure SC560918 uk-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC560918 uk-bus:FRS102 2025-04-01 2026-03-31 SC560918 uk-bus:FilletedAccounts 2025-04-01 2026-03-31 SC560918 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31

Its Bed And Pine Limited

Registered Number:SC 560918

For the year ended 31 March 2026
Scotland
Unaudited Financial Statements

2
For the year ended 31 March 2026
Its Bed And Pine Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3

Registered Number :

SC560918

As at 31 March 2026

Its Bed And Pine Limited
Statement of Financial Position

£

£

2025
2026

Notes

Fixed assets

Intangible assets

3,300
6,600
2

Property, plant and equipment

26,683
17,477
3
29,983
24,077

Current assets

Inventories

89,421
67,491
4

Trade and other receivables

14,474
8,478
5
167,768

Cash and cash equivalents

143,049
219,018
271,663

Trade and other payables: amounts falling due within one
year

(144,976)
(109,696)
6
126,687
109,322
Net current assets

Total assets less current liabilities

139,305
150,764

Trade and other payables: amounts falling due after more
than one year

(1,293)
(15,545)
7
(5,069)
-

Provisions for liabilities

118,691
Net assets
149,471

Capital and reserves

Called up share capital

100
100

Retained earnings

118,591
149,371
118,691
149,471
Shareholders' funds

For the year ended 31 March 2026 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

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 proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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4

Registered Number :

SC560918

For the year ended 31 March 2026
Its Bed And Pine Limited
Statement of Financial Position Continued

Mr D Mackenzie Director

These financial statements were approved and authorised for issue by the Board on 23 June 2026 and were signed by:

The notes form part of these financial statements

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5
For the year ended 31 March 2026
Its Bed And Pine Limited
Notes to the Financial Statements
Statutory Information

Its Bed And Pine Limited is a private limited company, limited by shares, domiciled in Scotland, registration number
SC 560918.

Registered address:

20 Wallsgreen Road
Cardenden
Lochgelly
Scotland
KY5 0JF

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A 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 costs convention as
modified by the revaluation of certain assets.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in April 2017, is being amortised evenly over its estimated useful life of 10 years.

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25.00% Reducing balance

25.00% Reducing balance

Office Equipment

25.00% Reducing balance

Motor Vehicles
Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

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6
For the year ended 31 March 2026
Its Bed And Pine Limited
Notes to the Financial Statements Continued

2. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 April 2025

33,000

At 31 March 2026

33,000

Amortisation

At 01 April 2025

26,400
3,300
Charge for year

At 31 March 2026

29,700

Net book value

At 31 March 2026

3,300

At 31 March 2025

6,600

3. Property, plant and equipment

Total

Office
Equipment

Motor Vehicles

Plant and
Machinery

£

£

£

£

Cost or
valuation

At 01 April 2025

62,312
3,632
40,695
17,985
21,181
-
17,000
4,181

Additions

-
(13,695)
-

Disposals

(13,695)

At 31 March 2026

22,166
44,000
3,632
69,798

Provision for depreciation and impairment

At 01 April 2025

44,835
1,563
28,866
14,406
Charge for year
8,890
516
6,436
1,938
(10,610)
-
(10,610)
-

On disposal

At 31 March 2026

43,115
2,079
24,692
16,344

At 31 March 2026

Net book value

5,822
19,308
1,553
26,683

At 31 March 2025

3,579
11,829
2,069
17,477

4. Inventories

2025
2026

£

£

Stocks

67,491
89,421

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7
For the year ended 31 March 2026
Its Bed And Pine Limited
Notes to the Financial Statements Continued

5. Trade and other receivables

2025
2026

£

£

Trade debtors

4,625
10,716

Other debtors

3,853
3,758
14,474
8,478

6. Trade and other payables: amounts falling due within one year

2025
2026

£

£

Bank loans and overdraft

1,000
6,000

Trade creditors

42,824
52,466

Taxation and social security

27,463
33,428

Other creditors

38,409
53,082
109,696
144,976

7. Trade and other payables: amounts falling due after more than one year

2025
2026

£

£

Bank loans and overdraft

-
1,000

Other creditors

15,545
293
15,545
1,293

8. Average number of persons employed

During the year the average number of employees was 7 (2025 : 8)
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