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ACORN PARK NURSERY LIMITED

Registered Number
SC114653
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

ACORN PARK NURSERY LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

MACDONALD, Mary
MCDONALD, Vari Anne

Company Secretary

MCDONALD, Andrew Steel

Registered Address

Beresford House
6 Claremont Terrace
Glasgow
G3 7XR

Registered Number

SC114653 (Scotland)
ACORN PARK NURSERY LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3274,098280,956
274,098280,956
Current assets
Debtors28,30919,039
Cash at bank and on hand410,586253,596
438,895272,635
Creditors amounts falling due within one year(116,399)(95,554)
Net current assets (liabilities)322,496177,081
Total assets less current liabilities596,594458,037
Creditors amounts falling due after one year(29,125)(39,125)
Provisions for liabilities(3,909)(5,212)
Net assets563,560413,700
Capital and reserves
Called up share capital100100
Profit and loss account563,460413,600
Shareholders' funds563,560413,700
The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2024, and are signed on its behalf by:
MCDONALD, Vari Anne
Director
Registered Company No. SC114653
ACORN PARK NURSERY LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
Acorn Park Nursery Limited is a private company limited by shares and registered in Scotland registration number SC114653. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities. There were no material departures from that standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in £ sterling and this is the functional currency of the company.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20232022
Average number of employees during the year5448
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 22382,634
At 30 November 23382,634
Depreciation and impairment
At 01 December 22101,678
Charge for year6,858
At 30 November 23108,536
Net book value
At 30 November 23274,098
At 30 November 22280,956