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Company registration number: SC205489
First Nursery Limited
Unaudited filleted financial statements
31 March 2024
First Nursery Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
First Nursery Limited
Directors and other information
Directors Mrs Marjorie Robson
Mrs Margot Smolenska
Secretary Mrs M Robson
Company number SC205489
Registered office Kingsland Square
Peebles
EH45 8EZ
Business address Kingsland Square
Peebles
EH45 8EZ
Accountants Ian J Brown and Company
4 Lothian Street
Dalkeith
Edinburgh
EH22 1DS
First Nursery Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of First Nursery Limited
Year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of First Nursery Limited for the year ended 31 March 2024 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of First Nursery Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of First Nursery Limited and state those matters that we have agreed to state to the board of directors of First Nursery Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than First Nursery Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that First Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of First Nursery Limited. You consider that First Nursery Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of First Nursery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Ian J Brown and Company
Chartered Accountant
4 Lothian Street
Dalkeith
Edinburgh
EH22 1DS
26 August 2024
First Nursery Limited
Statement of financial position
31 March 2024
2024 2023
£ £ £ £
Fixed assets 139,094 146,229
_______ _______
Current assets 94,699 114,095
Prepayments and accrued income 1,466 -
_______ _______
96,165 114,095
Creditors: amounts falling due within one year ( 54,491) ( 84,083)
_______ _______
Net current assets 41,674 30,012
_______ _______
Total assets less current liabilities 180,768 176,241
Accruals and deferred income ( 33,040) ( 31,393)
_______ _______
Net assets 147,728 144,848
_______ _______
Capital and reserves 147,728 144,848
_______ _______
Notes to the financial statements
First Nursery Limited
Year ended 31 March 2024
1. Employee numbers
The average number of persons employed by the company during the year amounted to 25 (2023: 20 ).
2. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2024
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mrs Marjorie Robson ( 51,001) 50,955 ( 46)
Mrs Margot Smolenska ( 61) 61 -
_______ _______ _______
( 51,062) 51,016 ( 46)
_______ _______ _______
2023
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mrs Marjorie Robson ( 55,501) 4,500 ( 51,001)
Mrs Margot Smolenska ( 61) - ( 61)
_______ _______ _______
( 55,562) 4,500 ( 51,062)
_______ _______ _______
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 26 August 2024 , and are signed on behalf of the board by:
Mrs Marjorie Robson
Director
Company registration number: SC205489
The company is a private company limited by shares, registered in Scotland.