REGISTERED NUMBER: SC298267 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

H.C.C.P. Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H A Ballantyne

Mrs D E Ballantyne

Mr C A Ballantyne

Mr F H Ballantyne

REGISTERED OFFICE:

Meadow Farm Cottage

The Meadows

Huntly

Aberdeenshire

AB54 4UJ

REGISTERED NUMBER:

SC298267 (Scotland)

ACCOUNTANTS:

SBP

Accountants

Glebefield House

21 Links Terrace

Peterhead

Aberdeenshire

AB42 2XA

FIXED ASSETS

Intangible assets

4

1,300

1,300

Tangible assets

5

56,612

50,277

57,912

51,577

CURRENT ASSETS

Stocks

55,375

57,400

Debtors

6

62,075

98,014

Cash at bank and in hand

99,206

35,850

216,656

191,264

CREDITORS

Amounts falling due within one year

7

83,808

68,992

NET CURRENT ASSETS

132,848

122,272

TOTAL ASSETS LESS CURRENT LIABILITIES

190,760

173,849

CREDITORS

Amounts falling due after more than one year

8

-

(4,401

)

PROVISIONS FOR LIABILITIES

(9,525

)

(8,243

)

NET ASSETS

181,235

161,205

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

181,231

161,201

SHAREHOLDERS' FUNDS

181,235

161,205

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2026 and were signed on its behalf by:

Mr H A Ballantyne - Director

Mrs D E Ballantyne - Director

1.	STATUTORY INFORMATION

H.C.C.P. Ltd. 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers. Revenue is recognised at the point of sale of goods and the point services are provided.

Intangible assets

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006 has been amortised over a period of 10 years on a straight line basis. The Goodwill is now fully written off and no amortisation applies.

Other intangible assets

Intangible assets are initially measured at cost. After initial recognition, it would be normal policy for intangible assets to be measured at cost less any accumulated amortisation and any accumulated impairment losses.

Other intangible assets comprises a cherished vehicle registration number and it is the directors view that this asset will not diminish in value and no amortisation is charged.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Caravans for hire

-

10% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

96,270

1,300

97,570

AMORTISATION

At 1 January 2025

and 31 December 2025

96,270

-

96,270

NET BOOK VALUE

At 31 December 2025

-

1,300

1,300

At 31 December 2024

-

1,300

1,300

5.	TANGIBLE FIXED ASSETS

Fixtures

Caravans

Plant and

and

for hire

machinery

fittings

£

£

£

COST

At 1 January 2025

29,360

93,070

19,023

Additions

-

537

805

Reclassification/transfer

13,775

-

-

At 31 December 2025

43,135

93,607

19,828

DEPRECIATION

At 1 January 2025

22,183

71,121

13,066

Charge for year

2,435

4,497

1,353

Reclassification/transfer

(3,396

)

-

-

At 31 December 2025

21,222

75,618

14,419

NET BOOK VALUE

At 31 December 2025

21,913

17,989

5,409

At 31 December 2024

7,177

21,949

5,957

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

39,770

4,144

185,367

Additions

-

-

1,342

Reclassification/transfer

-

-

13,775

At 31 December 2025

39,770

4,144

200,484

DEPRECIATION

At 1 January 2025

24,959

3,761

135,090

Charge for year

3,702

191

12,178

Reclassification/transfer

-

-

(3,396

)

At 31 December 2025

28,661

3,952

143,872

NET BOOK VALUE

At 31 December 2025

11,109

192

56,612

At 31 December 2024

14,811

383

50,277

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

62,075

98,014

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

4,401

10,400

Trade creditors

22,235

36,793

Taxation and social security

11,026

10,889

Other creditors

46,146

10,910

83,808

68,992

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

4,401

9.	SECURED DEBTS

A Bond & Floating Charge exists in favour of The Royal Bank of Scotland PLC, over the company's property and assets, for all sums due or to become due.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mr H A Ballantyne

Balance outstanding at start of year

55,623

(15,436

)

Amounts advanced

8,506

72,176

Amounts repaid

(29,003

)

(1,117

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

35,126

55,623

Mrs D E Ballantyne

Balance outstanding at start of year

21,176

(32,806

)

Amounts advanced

31

54,839

Amounts repaid

(28,813

)

(857

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(7,606

)

21,176

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the Directors.