FAIRFULL BUILDERS AND LANDSCAPING LIMITED

FAIRFULL BUILDERS AND LANDSCAPING LIMITED
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

FAIRFULL BUILDERS AND LANDSCAPING LIMITED Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Turner Accountancy Ltd. 31 December 2025 .................................................... Turner Accountancy Ltd. 101 Park Street Motherwell ML1 1PF 14 September 2026 1

FAIRFULL BUILDERS AND LANDSCAPING LIMITED
Accountants' Report
For the year ended 31 December 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Turner Accountancy Ltd.
31 December 2025

....................................................

Turner Accountancy Ltd.
101 Park Street

Motherwell
ML1 1PF
14 September 2026

1

FAIRFULL BUILDERS AND LANDSCAPING LIMITED
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	76,264	73,229
		76,264	73,229
Current assets
Debtors		116,837	8,304
Cash at bank and in hand		149,739	195,573
		266,576	203,877
Creditors: amount falling due within one year		(246,833)	(237,298)
Net current assets		19,743	(33,421)

Total assets less current liabilities		96,007	39,808
Provisions for liabilities		(19,066)	(17,989)
Net assets		76,941	21,819

Capital and reserves
Called up share capital		100	100
Profit and loss account		76,841	21,719
Shareholders' funds		76,941	21,819

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 14 September 2026 and were signed on its behalf by:

-------------------------------
Ian Fairfull
Director

2

FAIRFULL BUILDERS AND LANDSCAPING LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

FAIRFULL BUILDERS AND LANDSCAPING LIMITED is a private company, limited by shares, registered in Scotland, registration number SC792176, registration address 8B EARLS GATE, BOTHWELL GLASGOW, G71 8BP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Motor Vehicles	20% Reducing Balance
Computer Equipment	20% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 8 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 January 2025	16,650	72,750	1,097	90,497
Additions	1,082	22,350	916	24,348
Disposals	-	(4,000)	-	(4,000)
At 31 December 2025	17,732	91,100	2,013	110,845
Depreciation
At 01 January 2025	2,498	14,550	916	17,964
Charge for year	2,285	15,470	(338)	17,417
On disposals	-	(800)	-	(800)
At 31 December 2025	4,783	29,220	578	34,581
Net book values
Closing balance as at 31 December 2025	12,949	61,880	1,435	76,264
Opening balance as at 01 January 2025	14,152	58,200	877	73,229

3

Registered Number: SC792176
Scotland
FAIRFULL BUILDERS AND LANDSCAPING LIMITED

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025