| Battle Grounds Scotland Ltd |
| Registered number: |
SC610983 |
| Balance Sheet |
| as at 31 October 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
19,667 |
|
|
25,800 |
| Tangible assets |
4 |
|
|
95,197 |
|
|
107,510 |
|
|
|
|
114,864 |
|
|
133,310 |
|
| Current assets |
| Stocks |
|
|
4,052 |
|
|
6,207 |
| Debtors |
5 |
|
202 |
|
|
3,806 |
| Cash at bank and in hand |
|
|
8,219 |
|
|
11,163 |
|
|
|
12,473 |
|
|
21,176 |
|
| Creditors: amounts falling due within one year |
6 |
|
(18,484) |
|
|
(34,325) |
|
| Net current liabilities |
|
|
|
(6,011) |
|
|
(13,149) |
|
| Total assets less current liabilities |
|
|
|
108,853 |
|
|
120,161 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(117,141) |
|
|
(118,390) |
|
| Provisions for liabilities |
|
|
|
(19,039) |
|
|
(17,326) |
|
|
| Net liabilities |
|
|
|
(27,327) |
|
|
(15,555) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(27,427) |
|
|
(15,655) |
|
| Shareholders' funds |
|
|
|
(27,327) |
|
|
(15,555) |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| 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. |
| 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. |
|
|
|
|
| Julita Cruickshank |
| Director |
| Approved by the board on 14 October 2026 |
|
| Battle Grounds Scotland Ltd |
| Notes to the Accounts |
| for the year ended 31 October 2025 |
|
|
| 1 |
Accounting policies |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
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: |
|
|
Freehold buildings |
over 50 years |
|
Leasehold land and buildings |
over the lease term |
|
Plant and machinery |
over 5 years |
|
Fixtures, fittings, tools and equipment |
over 5 years |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
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. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
8 |
|
8 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 November 2024 |
61,921 |
|
At 31 October 2025 |
61,921 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 November 2024 |
36,121 |
|
Provided during the year |
6,133 |
|
At 31 October 2025 |
42,254 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 October 2025 |
19,667 |
|
At 31 October 2024 |
25,800 |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years. |
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
Land and buildings |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 November 2024 |
47,650 |
|
153,196 |
|
200,846 |
|
Additions |
- |
|
35,619 |
|
35,619 |
|
Disposals |
- |
|
(23,333) |
|
(23,333) |
|
At 31 October 2025 |
47,650 |
|
165,482 |
|
213,132 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 November 2024 |
23,715 |
|
69,621 |
|
93,336 |
|
Charge for the year |
4,765 |
|
24,209 |
|
28,974 |
|
On disposals |
- |
|
(4,375) |
|
(4,375) |
|
At 31 October 2025 |
28,480 |
|
89,455 |
|
117,935 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 October 2025 |
19,170 |
|
76,027 |
|
95,197 |
|
At 31 October 2024 |
23,935 |
|
83,575 |
|
107,510 |
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
- |
|
3,518 |
|
Other debtors |
202 |
|
288 |
|
|
|
|
|
|
202 |
|
3,806 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
- |
|
16,204 |
|
Trade creditors |
2,600 |
|
- |
|
Directors Current account |
|
|
|
|
- |
|
4,182 |
|
Taxation and social security costs |
9,281 |
|
5,507 |
|
Other creditors |
6,603 |
|
8,432 |
|
|
|
|
|
|
18,484 |
|
34,325 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
117,141 |
|
118,390 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Other information |
|
|
Battle Grounds Scotland Ltd is a private company limited by shares and incorporated in Scotland . Its registered office is: |
|
Boghead |
|
Tough |
|
Alford |
|
Aberdeenshire |
|
AB33 8EL |