IRIS Accounts Production v26.1.10.61 SC092307 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC092307 2024-12-31 SC092307 2025-12-31 SC092307 2025-01-01 2025-12-31 SC092307 2023-12-31 SC092307 2024-01-01 2024-12-31 SC092307 2024-12-31 SC092307 ns15:Scotland 2025-01-01 2025-12-31 SC092307 ns14:PoundSterling 2025-01-01 2025-12-31 SC092307 ns10:Director1 2025-01-01 2025-12-31 SC092307 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC092307 ns10:SmallEntities 2025-01-01 2025-12-31 SC092307 ns10:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC092307 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC092307 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC092307 ns10:FullAccounts 2025-01-01 2025-12-31 SC092307 1 2025-01-01 2025-12-31 SC092307 ns10:Director2 2025-01-01 2025-12-31 SC092307 ns10:Director3 2025-01-01 2025-12-31 SC092307 ns10:Director5 2025-01-01 2025-12-31 SC092307 ns10:Director6 2025-01-01 2025-12-31 SC092307 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC092307 ns5:CurrentFinancialInstruments 2025-12-31 SC092307 ns5:CurrentFinancialInstruments 2024-12-31 SC092307 ns5:Non-currentFinancialInstruments 2025-12-31 SC092307 ns5:Non-currentFinancialInstruments 2024-12-31 SC092307 ns5:ShareCapital 2025-12-31 SC092307 ns5:ShareCapital 2024-12-31 SC092307 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC092307 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC092307 ns5:NetGoodwill 2025-01-01 2025-12-31 SC092307 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 SC092307 ns5:LandBuildings 2025-01-01 2025-12-31 SC092307 ns5:PlantMachinery 2025-01-01 2025-12-31 SC092307 ns5:NetGoodwill 2024-12-31 SC092307 ns5:NetGoodwill 2025-12-31 SC092307 ns5:NetGoodwill 2024-12-31 SC092307 ns5:LandBuildings 2024-12-31 SC092307 ns5:PlantMachinery 2024-12-31 SC092307 ns5:LandBuildings 2025-12-31 SC092307 ns5:PlantMachinery 2025-12-31 SC092307 ns5:LandBuildings 2024-12-31 SC092307 ns5:PlantMachinery 2024-12-31 SC092307 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-31 SC092307 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-01-01 2025-12-31 SC092307 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-12-31 SC092307 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-31 SC092307 ns5:CostValuation 2024-12-31 SC092307 ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 SC092307 ns5:CostValuation 2025-12-31 SC092307 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 SC092307 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: SC092307 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

GP Plantscape Limited

| GP Plantscape Limited (Registered number: SC092307) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 10 |

| GP Plantscape Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | J Gilchrist

| J T Gilchrist

| Mrs A C Gilchrist

| A D Bell

| Ms L Bruce

| REGISTERED OFFICE: | The Pleasance

| Kirkfieldbank

| Lanark

| ML11 9TG

| REGISTERED NUMBER: | SC092307 (Scotland)

| ACCOUNTANTS: | Sharles Ltd

| Chartered Accountants

| 29 Brandon Street

| Hamilton

| ML3 6DA

| GP Plantscape Limited (Registered number: SC092307) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | 15,150 |  |

Tangible assets | 6 | 1,540,852 |  | 1,233,720 |  |

Investments | 7 | 63,755 |  | 64,785 |  |

1,604,607 |  | 1,313,655 |  |

CURRENT ASSETS

Stocks | 338,960 |  | 317,087 |  |

Debtors | 8 | 1,655,050 |  | 1,726,496 |  |

Cash at bank and in hand | 1,063,653 |  | 933,200 |  |

3,057,663 |  | 2,976,783 |  |

CREDITORS

Amounts falling due within one year | 9 | 928,019 |  | 962,307 |  |

NET CURRENT ASSETS | 2,129,644 |  | 2,014,476 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,734,251 |  | 3,328,131 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (29,093 | ) | (34,665 | ) |

PROVISIONS FOR LIABILITIES | (289,571 | ) | (208,228 | ) |

NET ASSETS | 3,415,587 |  | 3,085,238 |  |

CAPITAL AND RESERVES

Called up share capital | 100,000 |  | 100,000 |  |

Retained earnings | 3,315,587 |  | 2,985,238 |  |

SHAREHOLDERS' FUNDS | 3,415,587 |  | 3,085,238 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

| GP Plantscape Limited (Registered number: SC092307) |

Balance Sheet - continued

31 December 2025

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

J T Gilchrist - Director

| GP Plantscape Limited (Registered number: SC092307) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| GP Plantscape 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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. There were no material departures from that standard.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about GP Plantscape Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover is derived from interior and exterior landscaping services supplied by the company.

| Turnover is measured at the fair value of interior and exterior landscaping services supplied, net of discounts and excluding value added tax, and is recognised at the point that the company obtains the right to consideration.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Land and buildings | - | at varying rates on cost

| Plant and machinery etc | - | 25% on reducing balance, 20% on reducing balance, 10% on cost and at varying rates on cost

| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment loss.

| At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Expenditure of £2,000 or more on individual tangible fixed assets is capitalised at cost. Expenditure on assets below this threshold is charged directly to the income statement in the period it is incurred.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| GP Plantscape Limited (Registered number: SC092307) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to the income statement as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

| When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amounts of stocks recognised as an expense in the period in which the reversal occurs.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation in each period.

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement on a straight line basis.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 60 (2024 - 56 ) .

| GP Plantscape Limited (Registered number: SC092307) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 198,125 |  |

| AMORTISATION

| At 1 January 2025 | 182,975 |  |

| Charge for year | 15,150 |  |

| At 31 December 2025 | 198,125 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 15,150 |  |

6. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 376,000 |  | 2,363,950 |  | 2,739,950 |  |

| Additions | - |  | 667,650 |  | 667,650 |  |

| Disposals | - |  | (361,634 | ) | (361,634 | ) |

| At 31 December 2025 | 376,000 |  | 2,669,966 |  | 3,045,966 |  |

| DEPRECIATION

| At 1 January 2025 | 30,080 |  | 1,476,150 |  | 1,506,230 |  |

| Charge for year | 6,016 |  | 232,956 |  | 238,972 |  |

| Eliminated on disposal | - |  | (240,088 | ) | (240,088 | ) |

| At 31 December 2025 | 36,096 |  | 1,469,018 |  | 1,505,114 |  |

| NET BOOK VALUE

| At 31 December 2025 | 339,904 |  | 1,200,948 |  | 1,540,852 |  |

| At 31 December 2024 | 345,920 |  | 887,800 |  | 1,233,720 |  |

| GP Plantscape Limited (Registered number: SC092307) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | TANGIBLE FIXED ASSETS - continued

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

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 170,884 |  |

| Disposals | (119,990 | ) |

| At 31 December 2025 | 50,894 |  |

| DEPRECIATION

| At 1 January 2025 | 70,045 |  |

| Charge for year | 17,783 |  |

| Eliminated on disposal | (69,534 | ) |

| At 31 December 2025 | 18,294 |  |

| NET BOOK VALUE

| At 31 December 2025 | 32,600 |  |

| At 31 December 2024 | 100,839 |  |

7. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025 | 64,785 |  |

| Impairments | (1,030 | ) |

| At 31 December 2025 | 63,755 |  |

| NET BOOK VALUE

| At 31 December 2025 | 63,755 |  |

| At 31 December 2024 | 64,785 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 784,605 |  | 813,696 |  |

| Amounts owed by group undertakings | 717,018 |  | 725,524 |  |

| Other debtors | 153,427 |  | 187,276 |  |

1,655,050 |  | 1,726,496 |  |

| GP Plantscape Limited (Registered number: SC092307) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 5,573 |  | 7,345 |  |

| Trade creditors | 389,888 |  | 446,252 |  |

| Taxation and social security | 350,171 |  | 329,679 |  |

| Other creditors | 182,387 |  | 179,031 |  |

928,019 |  | 962,307 |  |

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 29,093 |  | 34,665 |  |

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase | 34,665 |  | 42,010 |  |

| The hire purchase and lease contracts are secured against the assets concerned.

| GP Plantscape Limited (Registered number: SC092307) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

12. | RELATED PARTY DISCLOSURES

| Pleasance Landscapes Ltd

| Parent Company

| During the year, the company paid a dividend of £313,770 (2024: £206,000) and advanced a loan of £68,024 (2024: £116,181) to Pleasance Landscapes Ltd. At the year end, the balance due to the company was £717.018 (2024: £724,994).

| Greenscene Environmental Ltd

| A fellow subsidiary company

| During the year, the balance due from Greenscene Environmental Ltd was written off £530 (2024: £nil) and paid a dividend of £nil (2024: £nil) to the company. At the year end, the balance due to the company was £Nil (2024: £530).

| GM4X Ltd

| A fellow subsidiary company.

| During the year, the company charged GM4X Ltd a management fee of £19,700 (2024: £20,072). GM4X Ltd made repayments of £19,700 (2024: £20,072). At the year end, the balance due to the company was £nil (2024: £nil).

| Cairn Solutions Ltd

| A fellow subsidiary company

| During the year, the company charged Cairn Solutions Ltd a management fee of £39,333 (2024: £19,333). Cairn Solutions Ltd made repayments of £39,333 (2024: £19,333). At the year end, the balance due to the company was £nil (2024: £nil).

| There are no fixed repayment terms and no interest was charged.

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Pleasance Landscapes Ltd, a company incorporated in Scotland. The company's registered office isThe Pleasance, Kirkfieldbank, Lanark, ML11 9TG.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

GP Plantscape Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GP Plantscape Limited for the year ended 31 December 2025 which comprise the Profit & Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of GP Plantscape Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of GP Plantscape Limited and state those matters that we have agreed to state to the Board of Directors of GP Plantscape Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that GP Plantscape Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of GP Plantscape Limited. You consider that GP Plantscape Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of GP Plantscape Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sharles Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

14 August 2026