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REGISTERED NUMBER: SC667027 (Scotland)





















Unaudited Financial Statements

For The Year Ended 31 July 2023

for

Dornal Childcare Limited

Dornal Childcare Limited (Registered number: SC667027)






Contents of the Financial Statements
For The Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dornal Childcare Limited

Company Information
For The Year Ended 31 July 2023







DIRECTORS: A P Govan
Ms S P Govan





SECRETARY: Ms A Mcgrath





REGISTERED OFFICE: Primrose City Nursery, City Park, 358
Alexandra Parade
United Kingdom
Glasgow
G31 3AU





REGISTERED NUMBER: SC667027 (Scotland)





ACCOUNTANTS: Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH

Dornal Childcare Limited (Registered number: SC667027)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 81,834 14,454

CURRENT ASSETS
Debtors 5 8,663 15,349
Cash at bank 281,750 179,202
290,413 194,551
CREDITORS
Amounts falling due within one year 6 95,784 91,035
NET CURRENT ASSETS 194,629 103,516
TOTAL ASSETS LESS CURRENT
LIABILITIES

276,463

117,970

PROVISIONS FOR LIABILITIES 7 14,932 -
NET ASSETS 261,531 117,970

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 261,530 117,969
261,531 117,970

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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.

Dornal Childcare Limited (Registered number: SC667027)

Balance Sheet - continued
31 July 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 February 2024 and were signed on its behalf by:





A P Govan - Director


Dornal Childcare Limited (Registered number: SC667027)

Notes to the Financial Statements
For The Year Ended 31 July 2023

1. STATUTORY INFORMATION

Dornal Childcare Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Financial instruments
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances
Cash and bank balances are measured at the transaction price.

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

Dornal Childcare Limited (Registered number: SC667027)

Notes to the Financial Statements - continued
For The Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 27 (2022 - 11 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2022 15,567 - 3,484 19,051
Additions - 90,418 4,554 94,972
At 31 July 2023 15,567 90,418 8,038 114,023
DEPRECIATION
At 1 August 2022 3,411 - 1,186 4,597
Charge for year 2,335 22,605 2,652 27,592
At 31 July 2023 5,746 22,605 3,838 32,189
NET BOOK VALUE
At 31 July 2023 9,821 67,813 4,200 81,834
At 31 July 2022 12,156 - 2,298 14,454

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 2,530 -
Other debtors 6,133 15,349
8,663 15,349

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 8,220 -
Taxation and social security 29,265 26,766
Other creditors 58,299 64,269
95,784 91,035

Dornal Childcare Limited (Registered number: SC667027)

Notes to the Financial Statements - continued
For The Year Ended 31 July 2023

7. PROVISIONS FOR LIABILITIES
31.7.23 31.7.22
£    £   
Deferred tax 14,932 -

Deferred
tax
£   
Provided during year 14,932
Balance at 31 July 2023 14,932