1 March 2023 false No description of principal activity Taxfiler 2024.6 SC620888business:PrivateLimitedCompanyLtd2023-03-012024-02-29 SC6208882023-02-28 SC6208882023-03-012024-02-29 SC620888business:AuditExemptWithAccountantsReport2023-03-012024-02-29 SC620888business:AbridgedAccounts2023-03-012024-02-29 SC6208882024-02-29 SC620888business:Director12023-03-012024-02-29 SC620888business:Director22023-03-012024-02-29 SC620888business:RegisteredOffice2023-03-012024-02-29 SC6208882023-02-28 SC620888core:WithinOneYear2024-02-29 SC620888core:WithinOneYear2023-02-28 SC620888core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 SC620888core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC620888core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 SC620888core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC620888core:PreviouslyStatedAmount2024-02-29 SC620888core:PreviouslyStatedAmount2023-02-28 SC620888business:SmallEntities2023-03-012024-02-29 SC620888countries:Scotland2023-03-012024-02-29 SC620888core:PlantMachinery2023-03-012024-02-29 SC620888business:Director212023-03-012024-02-29 SC620888business:Director212023-02-28 SC620888business:Director212024-02-29 SC6208882022-03-012023-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC620888 (Scotland)
Stepping Stones Nursery Dunbar Limited Unaudited accounts for the year ended 29 February 2024
Stepping Stones Nursery Dunbar Limited Unaudited accounts Contents
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Stepping Stones Nursery Dunbar Limited Company Information for the year ended 29 February 2024
Directors
Mr S Stewart Mrs S Stewart
Company Number
SC620888 (Scotland)
Registered Office
23 Queen's Place Dunbar East Lothian EH42 1YA Scotland
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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Stepping Stones Nursery Dunbar Limited Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,430 
8,462 
Current assets
Debtors
9,611 
3,396 
Cash at bank and in hand
5,365 
7,099 
14,976 
10,495 
Creditors: amounts falling due within one year
(19,978)
(17,213)
Net current liabilities
(5,002)
(6,718)
Net assets
1,428 
1,744 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,328 
1,644 
Shareholders' funds
1,428 
1,744 
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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 16 November 2024 and were signed on its behalf by
Mr S Stewart Director Company Registration No. SC620888
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Stepping Stones Nursery Dunbar Limited Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
Stepping Stones Nursery Dunbar Limited is a private company, limited by shares, registered in Scotland, registration number SC620888. The registered office is 23 Queen's Place, Dunbar, East Lothian, EH42 1YA, Scotland.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 March 2023
19,644 
Additions
2,394 
At 29 February 2024
22,038 
Depreciation
At 1 March 2023
11,182 
Charge for the year
4,426 
At 29 February 2024
15,608 
Net book value
At 29 February 2024
6,430 
At 28 February 2023
8,462 
5
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mrs S Stewart
Directors Loan
3,396 
48,700 
42,485 
9,611 
3,396 
48,700 
42,485 
9,611 
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Stepping Stones Nursery Dunbar Limited Notes to the Accounts for the year ended 29 February 2024
6
Transactions with related parties
The company was under the control of Mr S Stewart throughout the current and previous year. Mr S Stewart is a director and majority shareholder. At the start of the year the Mr S Stewart owed the company an amount of £3,396. During the year various amounts were advanced to the company by Mr S Stewart and the company repaid various amounts to him. At the balance sheet date Mr S Stewart owed the company an amount of £9,611. This amount is included in other debtors due within one year. No interest was charged on this loan, this money was repaid to the company after the balance sheet date. Mr S Stewart charged the company rent for the business premises, this was charged at open market value in the amount of £14,000.
7
Average number of employees
During the year the average number of employees was 11 (2023: 9).
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