Company registration number SC240278 (Scotland)
NATIVE WOODLAND LIMITED
Unaudited Financial Statements
for the Year Ended 31 March 2026
NATIVE WOODLAND LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
480
Tangible assets
4
10,516
11,211
10,516
11,691
Current assets
Stocks
-
19,800
Debtors
5
584,512
339,056
Investments
6
107,812
104,087
Cash at bank and in hand
307,316
492,696
999,640
955,639
Creditors: amounts falling due within one year
7
(262,236)
(252,585)
Net current assets
737,404
703,054
Total assets less current liabilities
747,920
714,745
Provisions for liabilities
(2,629)
(2,803)
Net assets
745,291
711,942
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
745,191
711,842
Total equity
745,291
711,942
NATIVE WOODLAND LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial 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.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 29 July 2026 and are signed on its behalf by:
Mrs E Leedam
Director
Company registration number SC240278 (Scotland)
NATIVE WOODLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Native Woodland Limited is a private company limited by shares incorporated in Scotland. The registered office is Malcolm Forbes, Forbes Estate Office, Alford, Aberdeenshite, AB33 8BL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Development costs
20% straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

NATIVE WOODLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
20% reducing balance
Plant and equipment
20% reducing balance
Fixtures and fittings
15% reducing balance
Computers
20% reducing balance
Motor vehicles
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

NATIVE WOODLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
- 5 -
1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

NATIVE WOODLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
- 6 -
1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
5
5
3
Intangible fixed assets
Other
£
Cost
At 1 April 2025 and 31 March 2026
12,000
Amortisation and impairment
At 1 April 2025
11,520
Amortisation charged for the year
480
At 31 March 2026
12,000
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
480
NATIVE WOODLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
4
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2025
57,848
240
6,057
11,268
14,250
89,663
Additions
-
0
745
-
0
1,452
-
0
2,197
At 31 March 2026
57,848
985
6,057
12,720
14,250
91,860
Depreciation and impairment
At 1 April 2025
57,162
229
5,221
7,425
8,413
78,450
Depreciation charged in the year
686
126
122
793
1,167
2,894
At 31 March 2026
57,848
355
5,343
8,218
9,580
81,344
Carrying amount
At 31 March 2026
-
0
630
714
4,502
4,670
10,516
At 31 March 2025
686
10
835
3,843
5,837
11,211
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
30,205
45,007
Amounts owed by group undertakings and undertakings in which the company has a participating interest
500,228
248,728
Other debtors
54,079
45,321
584,512
339,056
6
Current asset investments
2026
2025
£
£
Other investments
107,812
104,087
NATIVE WOODLAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
16,210
33,821
Taxation and social security
43,509
18,669
Other creditors
202,517
200,095
262,236
252,585
2026-03-31 2025-04-01 false false false 29 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Miss R E Leedam Mr J R A Leedam Ms E Leedam SC240278 2025-04-01 2026-03-31 SC240278 2026-03-31 SC240278 2025-03-31 SC240278 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 SC240278 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 SC240278 core:LeaseholdImprovements 2026-03-31 SC240278 core:PlantMachinery 2026-03-31 SC240278 core:FurnitureFittings 2026-03-31 SC240278 core:ComputerEquipment 2026-03-31 SC240278 core:MotorVehicles 2026-03-31 SC240278 core:LeaseholdImprovements 2025-03-31 SC240278 core:PlantMachinery 2025-03-31 SC240278 core:FurnitureFittings 2025-03-31 SC240278 core:ComputerEquipment 2025-03-31 SC240278 core:MotorVehicles 2025-03-31 SC240278 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 SC240278 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 SC240278 core:CurrentFinancialInstruments 2026-03-31 SC240278 core:CurrentFinancialInstruments 2025-03-31 SC240278 core:ShareCapital 2026-03-31 SC240278 core:ShareCapital 2025-03-31 SC240278 core:RetainedEarningsAccumulatedLosses 2026-03-31 SC240278 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC240278 bus:Director3 2025-04-01 2026-03-31 SC240278 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 SC240278 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 SC240278 core:LeaseholdImprovements 2025-04-01 2026-03-31 SC240278 core:PlantMachinery 2025-04-01 2026-03-31 SC240278 core:FurnitureFittings 2025-04-01 2026-03-31 SC240278 core:ComputerEquipment 2025-04-01 2026-03-31 SC240278 core:MotorVehicles 2025-04-01 2026-03-31 SC240278 2024-04-01 2025-03-31 SC240278 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 SC240278 core:LeaseholdImprovements 2025-03-31 SC240278 core:PlantMachinery 2025-03-31 SC240278 core:FurnitureFittings 2025-03-31 SC240278 core:ComputerEquipment 2025-03-31 SC240278 core:MotorVehicles 2025-03-31 SC240278 2025-03-31 SC240278 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC240278 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC240278 bus:FRS102 2025-04-01 2026-03-31 SC240278 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC240278 bus:Director1 2025-04-01 2026-03-31 SC240278 bus:Director2 2025-04-01 2026-03-31 SC240278 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP