2022-04-012023-03-312023-03-31falseSC489340THE BROOMHILL NURSERY (ABERDEEN) 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THE BROOMHILL NURSERY (ABERDEEN) LIMITED

Registered Number
SC489340
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2023

THE BROOMHILL NURSERY (ABERDEEN) LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

MAXWELL, Susan Phyllis

Registered Address

36 Fonthill Road
Aberdeen
AB11 6UJ

Registered Number

SC489340 (Scotland)
THE BROOMHILL NURSERY (ABERDEEN) LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5178,86288,442
178,86288,442
Current assets
Debtors6413,495374,572
Cash at bank and on hand445,477383,316
858,972757,888
Creditors amounts falling due within one year7(398,873)(231,338)
Net current assets (liabilities)460,099526,550
Total assets less current liabilities638,961614,992
Creditors amounts falling due after one year8(4,101)(229,192)
Net assets634,860385,800
Capital and reserves
Called up share capital11
Profit and loss account634,859385,799
Shareholders' funds634,860385,800
The financial statements were approved and authorised for issue by the Director on 5 October 2023, and are signed on its behalf by:
MAXWELL, Susan Phyllis
Director
Registered Company No. SC489340
THE BROOMHILL NURSERY (ABERDEEN) LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings4
Plant and machinery4
Fixtures and fittings4
Vehicles4
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year3842
5.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 April 2263,55486,90256,359112,655319,470
Additions69,1361,06862,224-132,428
Disposals--(45,928)-(45,928)
At 31 March 23132,69087,97072,655112,655405,970
Depreciation and impairment
At 01 April 2227,73679,07321,481102,738231,028
Charge for year6,35535013,4721,73721,914
On disposals--(25,834)-(25,834)
At 31 March 2334,09179,4239,119104,475227,108
Net book value
At 31 March 2398,5998,54763,5368,180178,862
At 31 March 2235,8187,82934,8789,91788,442
6.Debtors

2023

2022

££
Trade debtors / trade receivables404,371367,548
Other debtors2-
Prepayments and accrued income9,1227,024
Total413,495374,572
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables286,935201,569
Amounts owed to related parties14,9268,249
Taxation and social security35,49221,519
Finance lease and HP contracts61,520-
Other creditors-1
Total398,873231,338
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts4,101229,192
Total4,101229,192