1 March 2023 false No description of principal activity Taxfiler 2024.6 SC337959business:PrivateLimitedCompanyLtd2023-03-012024-02-29 SC3379592023-02-28 SC3379592023-03-012024-02-29 SC337959business:AuditExemptWithAccountantsReport2023-03-012024-02-29 SC337959business:FilletedAccounts2023-03-012024-02-29 SC3379592024-02-29 SC337959business:Director12023-03-012024-02-29 SC337959business:RegisteredOffice2023-03-012024-02-29 SC3379592023-02-28 SC337959core:WithinOneYear2024-02-29 SC337959core:WithinOneYear2023-02-28 SC337959core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 SC337959core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC337959core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 SC337959core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC337959core:PreviouslyStatedAmount2024-02-29 SC337959core:PreviouslyStatedAmount2023-02-28 SC337959business:SmallEntities2023-03-012024-02-29 SC337959countries:Scotland2023-03-012024-02-29 SC337959core:LandBuildings2023-03-012024-02-29 SC337959core:PlantMachinery2023-03-012024-02-29 SC337959core:FurnitureFittings2023-03-012024-02-29 SC337959core:LandBuildings2023-02-28 SC337959core:PlantMachinery2023-02-28 SC337959core:FurnitureFittings2023-02-28 SC337959core:LandBuildings2024-02-29 SC337959core:PlantMachinery2024-02-29 SC337959core:FurnitureFittings2024-02-29 SC337959business:OrdinaryShareClass12023-03-012024-02-29 SC337959business:OrdinaryShareClass12022-03-012023-02-28 SC3379592022-03-012023-02-28 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC337959 (Scotland)
Childsplay Childrens Nursery Limited Unaudited accounts for the year ended 29 February 2024
Childsplay Childrens Nursery Limited Unaudited accounts Contents
Page
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Childsplay Childrens Nursery Limited Company Information for the year ended 29 February 2024
Director
Laura Dunning
Company Number
SC337959 (Scotland)
Registered Office
8 FALCON ROAD EDINBURGH MIDLOTHIAN EH10 4AH
Accountants
JWD Accounting and Tax Services
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Childsplay Childrens Nursery Limited Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
54,409 
56,395 
Current assets
Debtors
568,670 
318,670 
Cash at bank and in hand
77,952 
254,059 
646,622 
572,729 
Creditors: amounts falling due within one year
(49,546)
(54,550)
Net current assets
597,076 
518,179 
Net assets
651,485 
574,574 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
651,484 
574,573 
Shareholders' funds
651,485 
574,574 
For the year ending 29 February 2024 the company was entitled to exemption from audit 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 November 2024 and were signed on its behalf by
Laura Dunning Director Company Registration No. SC337959
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Childsplay Childrens Nursery Limited Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
Childsplay Childrens Nursery Limited is a private company, limited by shares, registered in Scotland, registration number SC337959. The registered office is 8 FALCON ROAD, EDINBURGH, MIDLOTHIAN, EH10 4AH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight line
Plant & machinery
25% Reducing balance
Fixtures & fittings
25% Reducing balance
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
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Childsplay Childrens Nursery Limited Notes to the Accounts for the year ended 29 February 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2023
59,320 
15,975 
37,141 
112,436 
Additions
- 
663 
- 
663 
At 29 February 2024
59,320 
16,638 
37,141 
113,099 
Depreciation
At 1 March 2023
8,109 
13,271 
34,661 
56,041 
Charge for the year
1,186 
842 
621 
2,649 
At 29 February 2024
9,295 
14,113 
35,282 
58,690 
Net book value
At 29 February 2024
50,025 
2,525 
1,859 
54,409 
At 28 February 2023
51,211 
2,704 
2,480 
56,395 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
568,670 
318,670 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
43,598 
49,040 
Other creditors
1,868 
1,620 
Accruals
4,080 
3,890 
49,546 
54,550 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Transactions with related parties
The company is related to LMJA Holdings Ltd (SC517895) because both companies are wholly owned and controlled by the director, Laura Dunning. The amount due from LMJA Holdings Ltd at the year end is £568,670 (2023: £318,670). This amount is included within other debtors at note 5.
9
Average number of employees
During the year the average number of employees was 25 (2023: 26).
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