REGISTERED NUMBER: SC257782 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Container Parks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I Shankie

REGISTERED OFFICE:

30 Cogan Street

Barrhead

Glasgow

East Renfrewshire

G78 1EJ

REGISTERED NUMBER:

SC257782 (Scotland)

ACCOUNTANTS:

C A I Morton & Co

Chartered Accountants

2 Kingscliffe Avenue

Glasgow

G44 4JW

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

3,212,541

2,632,169

Investments

6

1,006,600

1,006,600

4,219,142

3,638,770

CURRENT ASSETS

Debtors

7

918,199

870,121

Cash at bank and in hand

384,349

1,954,409

1,302,548

2,824,530

CREDITORS

Amounts falling due within one year

8

1,195,715

1,242,733

NET CURRENT ASSETS

106,833

1,581,797

TOTAL ASSETS LESS CURRENT LIABILITIES

4,325,975

5,220,567

CREDITORS

Amounts falling due after more than one year

9

20,848

-

NET ASSETS

4,305,127

5,220,567

CAPITAL AND RESERVES

Called up share capital

75

100

Capital redemption reserve

25

-

Other reserves

786,569

786,569

Retained earnings

3,518,458

4,433,898

4,305,127

5,220,567

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 director acknowledges his 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 director and authorised for issue on 27 July 2026 and were signed by:

I Shankie - Director

1.	STATUTORY INFORMATION

Container Parks 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of four years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 cost and 10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

65,429

AMORTISATION

At 1 November 2024

and 31 October 2025

65,428

NET BOOK VALUE

At 31 October 2025

1

At 31 October 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

1,122,851

2,568,839

3,691,690

Additions

606,925

111,444

718,369

At 31 October 2025

1,729,776

2,680,283

4,410,059

DEPRECIATION

At 1 November 2024

153,900

905,621

1,059,521

Charge for year

34,593

103,404

137,997

At 31 October 2025

188,493

1,009,025

1,197,518

NET BOOK VALUE

At 31 October 2025

1,541,283

1,671,258

3,212,541

At 31 October 2024

968,951

1,663,218

2,632,169

6.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

1,005,000

1,600

1,006,600

NET BOOK VALUE

At 31 October 2025

1,005,000

1,600

1,006,600

At 31 October 2024

1,005,000

1,600

1,006,600

7.

DEBTORS

31.10.25

31.10.24

£

£

Amounts falling due within one year:

Trade debtors

339,341

321,434

Other debtors

578,433

548,262

917,774

869,696

Amounts falling due after more than one year:

Other debtors

425

425

Aggregate amounts

918,199

870,121

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

13,167

-

Trade creditors

293,457

145,040

Taxation and social security

143,580

214,176

Other creditors

745,511

883,517

1,195,715

1,242,733

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

20,848

-