REGISTERED NUMBER: SC228553 (Scotland)

Abridged Financial Statements for the Year Ended 28 February 2026

for

Ken Edgar Play Area Specialist Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Edgar

Mrs M J Edgar

P D Edgar

SECRETARY:

Mrs M J Edgar

REGISTERED OFFICE:

Sunnyside Farm Cottage

Kilmarnock

Ayrshire

KA3 6HU

REGISTERED NUMBER:

SC228553 (Scotland)

ACCOUNTANT:

Alan Carmichael C.A.

1/2

69 Clouston Street

Glasgow

G20 8QW

FIXED ASSETS

Tangible assets

4

69,461

58,352

Investment property

5

306,723

436,463

376,184

494,815

CURRENT ASSETS

Stocks

21,658

-

Debtors

45,865

54,015

Investments

65,885

64,817

Cash at bank

329,824

157,323

463,232

276,155

CREDITORS

Amounts falling due within one year

47,423

22,922

NET CURRENT ASSETS

415,809

253,233

TOTAL ASSETS LESS CURRENT LIABILITIES

791,993

748,048

PROVISIONS FOR LIABILITIES

17,365

9,187

NET ASSETS

774,628

738,861

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

774,529

738,762

SHAREHOLDERS' FUNDS

774,628

738,861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 21 July 2026 and were signed on its behalf by:

K Edgar - Director

1.	STATUTORY INFORMATION

Ken Edgar Play Area Specialist Limited 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.

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.

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

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 10 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

129,042

Additions

40,799

Disposals

(31,194

)

At 28 February 2026

138,647

DEPRECIATION

At 1 March 2025

70,690

Charge for year

19,820

Eliminated on disposal

(21,324

)

At 28 February 2026

69,186

NET BOOK VALUE

At 28 February 2026

69,461

At 28 February 2025

58,352

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

436,463

Disposals

(129,740

)

At 28 February 2026

306,723

NET BOOK VALUE

At 28 February 2026

306,723

At 28 February 2025

436,463

6.	ULTIMATE CONTROLLING PARTY

The controlling party is K Edgar.

The ultimate controlling party is K Edgar.