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HEDGEHOGS NURSERY LIMITED

Registered Number
SC294498
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2024

HEDGEHOGS NURSERY LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

Patricia Esune Kean
Robert Stevenson Kean

Registered Address

Crompton Road
Southfield Industrial Estate
Glenrothes
KY6 2SF

Registered Number

SC294498 (Scotland)
HEDGEHOGS NURSERY LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets316,70122,224
16,70122,224
Current assets
Stocks3,000-
Debtors43,3054,563
Cash at bank and on hand41,61253,604
47,91758,167
Creditors amounts falling due within one year5(6,695)(13,381)
Net current assets (liabilities)41,22244,786
Total assets less current liabilities57,92367,010
Creditors amounts falling due after one year6(86,272)(34,750)
Provisions for liabilities(3,173)(4,223)
Net assets(31,522)28,037
Capital and reserves
Called up share capital22
Profit and loss account(31,524)28,035
Shareholders' funds(31,522)28,037
The financial statements were approved and authorised for issue by the Board of Directors on 19 June 2024, and are signed on its behalf by:
Robert Stevenson Kean
Director
Registered Company No. SC294498
HEDGEHOGS NURSERY LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
Hedgehogs Nursery 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.
Statement of compliance
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.
Going concern
The financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the directors who have confirmed that they will continue to support the company as required.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Employee benefits
The company makes contributions into personal pension funds of certain employees. Contributions payable are charged to the profit and loss account in the year they are payable.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-10
Fixtures and fittings20-
Vehicles25-
Office Equipment-3
Stocks and work in progress
Stocks are valued at lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost comprises all direct expenditure incurred in bringing stock to its current condition and location.
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 February 2361,76744,1101586,608112,643
Additions960--7541,714
At 31 January 2462,72744,1101587,362114,357
Depreciation and impairment
At 01 February 2354,39431,6401464,23990,419
Charge for year2,4203,11721,6987,237
At 31 January 2456,81434,7571485,93797,656
Net book value
At 31 January 245,9139,353101,42516,701
At 31 January 237,37312,470122,36922,224
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3434
Other debtors2,8514,383
Prepayments and accrued income420146
Total3,3054,563
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,1387,808
Taxation and social security-3,248
Other creditors27-
Accrued liabilities and deferred income1,5302,325
Total6,69513,381
6.Creditors: amounts due after one year

2024

2023

££
Other creditors86,27234,750
Total86,27234,750