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REGISTERED NUMBER: SC461109 (Scotland)




















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

CADZOW NURSERY SCHOOL LIMITED

CADZOW NURSERY SCHOOL LIMITED (REGISTERED NUMBER: SC461109)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CADZOW NURSERY SCHOOL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: Mr William Hyslop





SECRETARY: Mrs Fiona Hyslop





REGISTERED OFFICE: 7 Manse Avenue
Bothwell
G71 8PQ





REGISTERED NUMBER: SC461109 (Scotland)





ACCOUNTANTS: Feely & Company, Chartered Accountants
165 Main Street
Wishaw
Lanarkshire
ML2 7AU

CADZOW NURSERY SCHOOL LIMITED (REGISTERED NUMBER: SC461109)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,294,790 896,229

CURRENT ASSETS
Debtors 5 2,000 7,500
Cash at bank and in hand 111,915 155,313
113,915 162,813
CREDITORS
Amounts falling due within one year 6 111,178 75,713
NET CURRENT ASSETS 2,737 87,100
TOTAL ASSETS LESS CURRENT LIABILITIES 1,297,527 983,329

CREDITORS
Amounts falling due after more than one year 7 533,712 351,251
NET ASSETS 763,815 632,078

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 763,715 631,978
SHAREHOLDERS' FUNDS 763,815 632,078

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 23 September 2024 and were signed by:





Mr William Hyslop - Director


CADZOW NURSERY SCHOOL LIMITED (REGISTERED NUMBER: SC461109)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Cadzow Nursery School 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 represents net sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance and 2% on reducing balance

At each balance sheet date, the company reviews the carrying amount of the tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

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.

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.

Basic financial instruments
Basic financial instruments, including short term trade and other debtors due to be settled within one year, are accounted for at their transaction price.

Trade and other debtors are reviewed for impairment (e.g. bad debts) at the end of each accounting period.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2022 - 41 ) .

CADZOW NURSERY SCHOOL LIMITED (REGISTERED NUMBER: SC461109)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2022 687,086 285,937 973,023
Additions 493,796 22,164 515,960
Disposals (94,510 ) - (94,510 )
At 30 September 2023 1,086,372 308,101 1,394,473
DEPRECIATION
At 1 October 2022 - 76,794 76,794
Charge for year - 22,889 22,889
At 30 September 2023 - 99,683 99,683
NET BOOK VALUE
At 30 September 2023 1,086,372 208,418 1,294,790
At 30 September 2022 687,086 209,143 896,229

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 2,000 7,500

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 26,714 25,238
Taxation and social security 55,884 40,688
Other creditors 28,580 9,787
111,178 75,713

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 533,712 351,251

Amounts falling due in more than five years:

Repayable by instalments
Loan Account 1 217,388 -
Loan Account 2 156,582 176,024
6C Auchingramont Rd - Mortgage 132,296 137,945
506,266 313,969