Company registration number SC703190 (Scotland)
SM FORESTRY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
SM FORESTRY LTD
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

The director presents his annual report and financial statements for the year ended 31 July 2025.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr S Milne

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies' exemption.

On behalf of the board
Mr S Milne
Director
15 July 2026
SM FORESTRY LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 2 -
2025
2024
£
£
£
£
Fixed assets
153,032
143,689
Current assets
190,098
167,606
Creditors: amounts falling due within one year
(212,044)
(170,312)
Net current liabilities
(21,946)
(2,706)
Total assets less current liabilities
131,086
140,983
Creditors: amounts falling due after more than one year
(41,957)
(60,154)
Accruals and deferred income
(13,645)
(19,112)
Net assets
75,484
61,717
Capital and reserves
75,484
61,717
Notes to the financial statements
1
Director's benefits: advances, credit and guarantees

The company advanced the director £141,177 during the year to 31 July 2025. Of this amount £116,672 was repaid during the period. There was a balance outstanding at 31 July 2025 amounting to £53,878.48 (2024 £29,373). Interest was charged at the official HMRC rate.

2
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
1
1

SM Forestry Ltd is a private company limited by shares incorporated in Scotland. The registered office is Easter Ballinluig of Dunfallandy, Pitlochry, Scotland, PH16 5NA.

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

• The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

SM FORESTRY LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
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The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 15 July 2026
Mr S Milne
Director
Company registration number SC703190 (Scotland)
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