Urquhart Groundworks Ltd - Filleted accounts

Registered number

SC606509

Urquhart Groundworks Ltd

Unaudited Filleted Accounts

31 August 2025

Urquhart Groundworks Ltd
Registered number:		SC606509
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		28,107			36,931

Current assets
Debtors	4	31,159			31,159
Cash at bank and in hand		1,334			3,012
		32,493			34,171

Creditors: amounts falling due within one year	5	(32,850)			(22,970)

Net current (liabilities)/assets			(357)			11,201

Total assets less current liabilities			27,750			48,132

Creditors: amounts falling due after more than one year	6		(6,750)			(12,603)

Provisions for liabilities			(5,340)			(7,017)


Net assets			15,660			28,512

Capital and reserves
Called up share capital			1			1
Profit and loss account			15,659			28,511

Shareholder's funds			15,660			28,512

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




N Urquhart
Director
Approved by the board on 31 August 2026

Urquhart Groundworks Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Government grants
	Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. Government grants relating to turnover are recognised as income over the periods when the related costs are incurred

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Computer Equipment	33% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Computer Equipment		Plant & Machinery		Total
£			£		£
	Cost
	At 1 September 2024	459		70,138		70,597
	Additions	-		550		550
	At 31 August 2025	459		70,688		71,147

	Depreciation
	At 1 September 2024	415		33,251		33,666
	Charge for the year	15		9,359		9,374
	At 31 August 2025	430		42,610		43,040

	Net book value
	At 31 August 2025	29		28,078		28,107
	At 31 August 2024	44		36,887		36,931


4	Debtors			2025		2024
£					£

	Trade debtors			1,298		1,298
	Other debtors			29,861		29,861
				31,159		31,159


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			1,354		1,765
	Obligations under finance lease and hire purchase contracts			4,500		4,500
	Trade creditors			369		131
	Taxation and social security costs			11,835		9,926
	Other creditors			14,792		6,648
				32,850		22,970


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		1,353
	Obligations under finance lease and hire purchase contracts			6,750		11,250
				6,750		12,603


7	Other information

	Urquhart Groundworks Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
	Dalgrambich Cottage
	Croy
	Inverness
	IV2 5PR