REGISTERED NUMBER: SC679116 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ANT LAND & PLAYSCAPES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Boyd

A Boyd

REGISTERED OFFICE:

Tankerha

Flat 1

79 London Road

Kilmarnock

Ayrshire

KA3 7BT

REGISTERED NUMBER:

SC679116 (Scotland)

ACCOUNTANTS:

Henry Brown & Co

Chartered Accountants

26 Portland Road

Kilmarnock

Ayrshire

KA1 2EB

FIXED ASSETS

Tangible assets

4

79,757

44,975

CURRENT ASSETS

Debtors

5

66,610

80,412

Cash at bank and in hand

72,930

81,497

139,540

161,909

CREDITORS

Amounts falling due within one year

6

53,476

80,944

NET CURRENT ASSETS

86,064

80,965

TOTAL ASSETS LESS CURRENT LIABILITIES

165,821

125,940

CREDITORS

Amounts falling due after more than one year

7

(24,933

)

(20,254

)

PROVISIONS FOR LIABILITIES

(19,939

)

(11,244

)

NET ASSETS

120,949

94,442

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

120,945

94,438

120,949

94,442

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 1 July 2026 and were signed on its behalf by:

A Boyd - Director

1.	STATUTORY INFORMATION

Ant Land & Playscapes Ltd 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.

The financial statements relate to a single company.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

1,746

86,954

88,700

Additions

916

47,276

48,192

At 31 October 2025

2,662

134,230

136,892

DEPRECIATION

At 1 November 2024

585

43,140

43,725

Charge for year

481

12,929

13,410

At 31 October 2025

1,066

56,069

57,135

NET BOOK VALUE

At 31 October 2025

1,596

78,161

79,757

At 31 October 2024

1,161

43,814

44,975

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

Motor

vehicles

£

COST

At 1 November 2024

76,954

Additions

47,276

Transfer to ownership

(29,390

)

At 31 October 2025

94,840

DEPRECIATION

At 1 November 2024

37,789

Charge for year

11,767

Transfer to ownership

(20,295

)

At 31 October 2025

29,261

NET BOOK VALUE

At 31 October 2025

65,579

At 31 October 2024

39,165

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

64,610

70,918

Other debtors

2,000

9,494

66,610

80,412

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

13,938

12,923

Trade creditors

16,468

22,265

Taxation and social security

15,260

30,669

Other creditors

7,810

15,087

53,476

80,944

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

24,933

20,254

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

A Boyd

Balance outstanding at start of year

3,002

-

Amounts advanced

-

3,002

Amounts repaid

(3,002

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,002