TRANSPAN (SCOTLAND) LIMITED

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Johnston Carmichael LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements. The company made a profit before tax during the year of £44k (2024 - £12K) and had a net current liability position at the year end of £646k (2024 - £434k) which includes an intercompany creditor of £8.9 million. The directors of The Harbro Group Ltd., the immediate parent company, have confirmed that the group will continue to provide any required support to the company and accordingly the directors have prepared the accounts on the going concern basis.”

Significant events

• “On 9 January 2025, 100% of the share capital of The Harbro Group Ltd was acquired by CC Agritech II Limited, a wholly owned subsidiary of CC Agritech Limited. As part of the acquisition arrangements, legal title to the shares of the company was transferred to Kroll Trustee Services Limited as security in connection with the acqusition of The Harbro Group Limited.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  -41.7%

  £108,000 → £63,000

• Net assets

  +1.8%

  £739,000 → £752,000

• Employees

  +7.6%

  66 → 71

• Profit before tax

  +266.7%

  £12,000 → £44,000

• Wages

  +8.5%

  £2,764,000 → £3,000,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers