2023-04-012024-03-312024-03-31falseSC489340THE BROOMHILL NURSERY (ABERDEEN) LIMITED2024-11-2785100iso4217:GBPxbrli:pureSC4893402023-04-01SC4893402024-03-31SC4893402023-04-012024-03-31SC4893402022-04-01SC4893402023-03-31SC4893402022-04-012023-03-31SC489340bus:SmallEntities2023-04-012024-03-31SC489340bus:AuditExempt-NoAccountantsReport2023-04-012024-03-31SC489340bus:FullAccounts2023-04-012024-03-31SC489340bus:PrivateLimitedCompanyLtd2023-04-012024-03-31SC489340core:WithinOneYear2024-03-31SC489340core:AfterOneYear2024-03-31SC489340core:WithinOneYear2023-03-31SC489340core:AfterOneYear2023-03-31SC489340core:ShareCapital2024-03-31SC489340core:SharePremium2024-03-31SC489340core:RevaluationReserve2024-03-31SC489340core:OtherReservesSubtotal2024-03-31SC489340core:RetainedEarningsAccumulatedLosses2024-03-31SC489340core:ShareCapital2023-03-31SC489340core:SharePremium2023-03-31SC489340core:RevaluationReserve2023-03-31SC489340core:OtherReservesSubtotal2023-03-31SC489340core:RetainedEarningsAccumulatedLosses2023-03-31SC489340core:LandBuildings2024-03-31SC489340core:PlantMachinery2024-03-31SC489340core:Vehicles2024-03-31SC489340core:FurnitureFittings2024-03-31SC489340core:OfficeEquipment2024-03-31SC489340core:NetGoodwill2024-03-31SC489340core:IntangibleAssetsOtherThanGoodwill2024-03-31SC489340core:ListedExchangeTraded2024-03-31SC489340core:UnlistedNon-exchangeTraded2024-03-31SC489340core:LandBuildings2023-03-31SC489340core:PlantMachinery2023-03-31SC489340core:Vehicles2023-03-31SC489340core:FurnitureFittings2023-03-31SC489340core:OfficeEquipment2023-03-31SC489340core:NetGoodwill2023-03-31SC489340core:IntangibleAssetsOtherThanGoodwill2023-03-31SC489340core:ListedExchangeTraded2023-03-31SC489340core:UnlistedNon-exchangeTraded2023-03-31SC489340core:LandBuildings2023-04-012024-03-31SC489340core:PlantMachinery2023-04-012024-03-31SC489340core:Vehicles2023-04-012024-03-31SC489340core:FurnitureFittings2023-04-012024-03-31SC489340core:OfficeEquipment2023-04-012024-03-31SC489340core:NetGoodwill2023-04-012024-03-31SC489340core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31SC489340core:ListedExchangeTraded2023-04-012024-03-31SC489340core:UnlistedNon-exchangeTraded2023-04-012024-03-31SC489340core:MoreThanFiveYears2023-04-012024-03-31SC489340core:Non-currentFinancialInstruments2024-03-31SC489340core:Non-currentFinancialInstruments2023-03-31SC489340dpl:CostSales2023-04-012024-03-31SC489340dpl:DistributionCosts2023-04-012024-03-31SC489340core:LandBuildings2023-04-012024-03-31SC489340core:PlantMachinery2023-04-012024-03-31SC489340core:Vehicles2023-04-012024-03-31SC489340core:FurnitureFittings2023-04-012024-03-31SC489340core:OfficeEquipment2023-04-012024-03-31SC489340dpl:AdministrativeExpenses2023-04-012024-03-31SC489340core:NetGoodwill2023-04-012024-03-31SC489340core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31SC489340dpl:GroupUndertakings2023-04-012024-03-31SC489340dpl:ParticipatingInterests2023-04-012024-03-31SC489340dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-31SC489340core:ListedExchangeTraded2023-04-012024-03-31SC489340dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-31SC489340core:UnlistedNon-exchangeTraded2023-04-012024-03-31SC489340dpl:CostSales2022-04-012023-03-31SC489340dpl:DistributionCosts2022-04-012023-03-31SC489340core:LandBuildings2022-04-012023-03-31SC489340core:PlantMachinery2022-04-012023-03-31SC489340core:Vehicles2022-04-012023-03-31SC489340core:FurnitureFittings2022-04-012023-03-31SC489340core:OfficeEquipment2022-04-012023-03-31SC489340dpl:AdministrativeExpenses2022-04-012023-03-31SC489340core:NetGoodwill2022-04-012023-03-31SC489340core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31SC489340dpl:GroupUndertakings2022-04-012023-03-31SC489340dpl:ParticipatingInterests2022-04-012023-03-31SC489340dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-31SC489340core:ListedExchangeTraded2022-04-012023-03-31SC489340dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-31SC489340core:UnlistedNon-exchangeTraded2022-04-012023-03-31SC489340core:NetGoodwill2024-03-31SC489340core:IntangibleAssetsOtherThanGoodwill2024-03-31SC489340core:LandBuildings2024-03-31SC489340core:PlantMachinery2024-03-31SC489340core:Vehicles2024-03-31SC489340core:FurnitureFittings2024-03-31SC489340core:OfficeEquipment2024-03-31SC489340core:AfterOneYear2024-03-31SC489340core:WithinOneYear2024-03-31SC489340core:ListedExchangeTraded2024-03-31SC489340core:UnlistedNon-exchangeTraded2024-03-31SC489340core:ShareCapital2024-03-31SC489340core:SharePremium2024-03-31SC489340core:RevaluationReserve2024-03-31SC489340core:OtherReservesSubtotal2024-03-31SC489340core:RetainedEarningsAccumulatedLosses2024-03-31SC489340core:NetGoodwill2023-03-31SC489340core:IntangibleAssetsOtherThanGoodwill2023-03-31SC489340core:LandBuildings2023-03-31SC489340core:PlantMachinery2023-03-31SC489340core:Vehicles2023-03-31SC489340core:FurnitureFittings2023-03-31SC489340core:OfficeEquipment2023-03-31SC489340core:AfterOneYear2023-03-31SC489340core:WithinOneYear2023-03-31SC489340core:Liste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THE BROOMHILL NURSERY (ABERDEEN) LIMITED

Registered Number
SC489340
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

THE BROOMHILL NURSERY (ABERDEEN) LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

MAXWELL, Susan Phyllis

Registered Address

36 Fonthill Road
Aberdeen
AB11 6UJ

Registered Number

SC489340 (Scotland)
THE BROOMHILL NURSERY (ABERDEEN) LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3175,944178,862
175,944178,862
Current assets
Stocks41,5001,500
Debtors636,514426,921
Cash at bank and on hand398,190445,477
1,036,204873,898
Creditors amounts falling due within one year5(408,872)(383,948)
Net current assets (liabilities)627,332489,950
Total assets less current liabilities803,276668,812
Creditors amounts falling due after one year6-(4,101)
Net assets803,276664,711
Capital and reserves
Called up share capital11
Profit and loss account803,275664,710
Shareholders' funds803,276664,711
The financial statements were approved and authorised for issue by the Director on 27 November 2024, and are signed on its behalf by:
MAXWELL, Susan Phyllis
Director
Registered Company No. SC489340
THE BROOMHILL NURSERY (ABERDEEN) LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings10-
Plant and machinery10-
Fixtures and fittings15-
Vehicles-25
Office Equipment25-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year3838
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 April 23132,69087,97072,655112,655405,970
Additions59,8852,129--62,014
Disposals(33,427)-(10,431)-(43,858)
At 31 March 24159,14890,09962,224112,655424,126
Depreciation and impairment
At 01 April 2334,08979,4229,121104,476227,108
Charge for year11,54345616,2071,34429,550
On disposals--(8,476)-(8,476)
At 31 March 2445,63279,87816,852105,820248,182
Net book value
At 31 March 24113,51610,22145,3726,835175,944
At 31 March 2398,6018,54863,5348,179178,862
4.Stocks

2024

2023

££
Other stocks1,5001,500
Total1,5001,500
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,6478,288
Taxation and social security76,84552,756
Finance lease and HP contracts53,08661,520
Other creditors271,294261,384
Total408,872383,948
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.
6.Creditors: amounts due after one year

2024

2023

££
Other creditors-4,101
Total-4,101
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts-4,101