A B C CHILDREN'S SERVICES LIMITED

Company Registration Number:
SC229641 (Scotland)

Unaudited statutory accounts for the year ended 31 October 2023

Period of accounts

Start date: 1 November 2022

End date: 31 October 2023

A B C CHILDREN'S SERVICES LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2023

Balance sheet
Additional notes
Balance sheet notes

A B C CHILDREN'S SERVICES LIMITED

Balance sheet

As at 31 October 2023

Notes 2023 2022


£

£
Fixed assets
Tangible assets: 3 47,811 53,261
Total fixed assets: 47,811 53,261
Current assets
Debtors: 4 111,737 60,832
Cash at bank and in hand: 11,147 56,004
Total current assets: 122,884 116,836
Creditors: amounts falling due within one year: 5 ( 32,537 ) ( 39,366 )
Net current assets (liabilities): 90,347 77,470
Total assets less current liabilities: 138,158 130,731
Provision for liabilities: ( 4,753 ) ( 5,428 )
Total net assets (liabilities): 133,405 125,303
Capital and reserves
Called up share capital: 12 12
Profit and loss account: 133,393 125,291
Total Shareholders' funds: 133,405 125,303

The notes form part of these financial statements

A B C CHILDREN'S SERVICES LIMITED

Balance sheet statements

For the year ending 31 October 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 21 August 2024
and signed on behalf of the board by:

Name: Mr Arthur McLean
Status: Director

The notes form part of these financial statements

A B C CHILDREN'S SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

    Tangible fixed assets depreciation policy

    Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Asset class Depreciation method and rate Tenants improvements 10% reducing balance Fixtures, fittings & equipment 15% reducing balance

A B C CHILDREN'S SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 27 20

A B C CHILDREN'S SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 November 2022 160,255 37,274 197,529
Additions 216 216
Disposals
Revaluations
Transfers
At 31 October 2023 160,255 37,490 197,745
Depreciation
At 1 November 2022 115,566 28,702 144,268
Charge for year 4,469 1,197 5,666
On disposals
Other adjustments
At 31 October 2023 120,035 29,899 149,934
Net book value
At 31 October 2023 40,220 7,591 47,811
At 31 October 2022 44,689 8,572 53,261

A B C CHILDREN'S SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

4. Debtors

2023 2022
£ £
Trade debtors 12,316 11,209
Other debtors 99,421 49,623
Total 111,737 60,832

A B C CHILDREN'S SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

5. Creditors: amounts falling due within one year note

2023 2022
£ £
Trade creditors 21,481 19,454
Taxation and social security 4,109 13,079
Accruals and deferred income 6,507 5,816
Other creditors 440 1,017
Total 32,537 39,366