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Registration number: SC288750

Croileagan Nurseries Limited

Annual Report and Unaudited Financial Statements

for the Period from 1 October 2021 to 21 March 2022

 

Croileagan Nurseries Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Croileagan Nurseries Limited

Company Information

Directors

Mr S M Booty

Ms C E Wilson

Registered office

 

6A Featherhall Avenue
Edinburgh
EH12 7TQ

 

Croileagan Nurseries Limited

(Registration number: SC288750)
Balance Sheet as at 21 March 2022

Note

2022
£

2021
£

Creditors: Amounts falling due within one year

4

(1,752)

(1,752)

Capital and reserves

 

Called up share capital

5

100

100

Retained earnings

(1,852)

(1,852)

Shareholders' deficit

 

(1,752)

(1,752)

For the financial period ending 21 March 2022 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 period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the Sections 386 and 387 of the Companies Act 2006 with respect to accounting records and the preparation of the 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.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 30 August 2022 and signed on its behalf by:
 

.........................................
Ms C E Wilson
Director

 

Croileagan Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2021 to 21 March 2022

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
6A Featherhall Avenue
Edinburgh
EH12 7TQ

These financial statements were authorised for issue by the Board on 30 August 2022.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material departures from that standard.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration derived from that of property rentals.Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

Tax

The tax expense for the period comprises tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

 

Croileagan Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2021 to 21 March 2022

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period was 0 (2021 - 0).

4

Creditors

Creditors: amounts falling due within one year

2022
£

2021
£

Due within one year

Other creditors

1,752

1,752

5

Share capital

Allotted, called up and fully paid shares

 

2022

2021

 

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

         
 

Croileagan Nurseries Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2021 to 21 March 2022

6

Related party transactions

Wee Gems Ltd.
(Fellow subsidiary)
During the year the above operated a loan account with the company. There are no repayment terms and no interest is due on the balance. At the balance sheet date the amount due to Wee Gems Broxburn Ltd was £1,371 (2021 - £1,371).

Wee Gems Livingston Ltd.
(Fellow subsidiary)
During the year the above operated a loan account with the company. There are no repayment terms and no interest is due on the balance. At the balance sheet date the amount due to Wee Gems Livingston Ltd was £380 (2021 - £380).

Wee Gems Corstorphine Ltd.
(Fellow subsidiary)
During the year the above operated a loan account with the company. There are no repayment terms and no interest is due on the balance. At the balance sheet date the amount due to Wee Gems Corstorphine Ltd. was £1 (2021 - £1).

 

7

Parent and ultimate parent undertaking

The ultimate controlling party is Cresswell Nurseries Limited .