IRIS Accounts Production v24.3.2.46 SC594361 director 1.5.23 30.4.24 30.4.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC5943612023-04-30SC5943612024-04-30SC5943612023-05-012024-04-30SC5943612022-04-30SC5943612022-05-012023-04-30SC5943612023-04-30SC594361ns15:Scotland2023-05-012024-04-30SC594361ns14:PoundSterling2023-05-012024-04-30SC594361ns10:Director12023-05-012024-04-30SC594361ns10:PrivateLimitedCompanyLtd2023-05-012024-04-30SC594361ns10:SmallEntities2023-05-012024-04-30SC594361ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-30SC594361ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-30SC594361ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-30SC594361ns10:FullAccounts2023-05-012024-04-30SC594361ns10:OrdinaryShareClass12023-05-012024-04-30SC594361ns10:RegisteredOffice2023-05-012024-04-30SC594361ns5:CurrentFinancialInstruments2024-04-30SC594361ns5:CurrentFinancialInstruments2023-04-30SC594361ns5:Non-currentFinancialInstruments2024-04-30SC594361ns5:Non-currentFinancialInstruments2023-04-30SC594361ns5:ShareCapital2024-04-30SC594361ns5:ShareCapital2023-04-30SC594361ns5:RetainedEarningsAccumulatedLosses2024-04-30SC594361ns5:RetainedEarningsAccumulatedLosses2023-04-30SC594361ns5:PlantMachinery2023-05-012024-04-30SC594361ns5:PlantMachinery2023-04-30SC594361ns5:PlantMachinery2024-04-30SC594361ns5:PlantMachinery2023-04-30SC594361ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-30SC594361ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-30SC594361ns10:OrdinaryShareClass12024-04-30SC594361ns5:RetainedEarningsAccumulatedLosses2023-04-30SC594361ns5:RetainedEarningsAccumulatedLosses2023-05-012024-04-30
REGISTERED NUMBER: SC594361 (Scotland)















Messy Nessy Playcentre Ltd

Financial Statements For The Year Ended 30 April 2024






Messy Nessy Playcentre Ltd (Registered number: SC594361)






Contents of the Financial Statements
For The Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Messy Nessy Playcentre Ltd

Company Information
For The Year Ended 30 April 2024







DIRECTOR: Mrs F K Carlisle





REGISTERED OFFICE: 2 Rotterdam Street
Thurso
United Kingdom
KW14 8AA





REGISTERED NUMBER: SC594361 (Scotland)





ACCOUNTANTS: The Long Partnership
Chartered Accountants
Chartered Tax Advisers
1 Sir John's Square
Thurso
Caithness
KW14 7AN

Messy Nessy Playcentre Ltd (Registered number: SC594361)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,064 14,852

CURRENT ASSETS
Stocks 500 640
Debtors 5 1,538 5
Cash at bank 580 7,731
2,618 8,376
CREDITORS
Amounts falling due within one year 6 53,437 48,834
NET CURRENT LIABILITIES (50,819 ) (40,458 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(39,755

)

(25,606

)

CREDITORS
Amounts falling due after more than one
year

7

14,245

24,319
NET LIABILITIES (54,000 ) (49,925 )

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 (54,002 ) (49,927 )
SHAREHOLDERS' FUNDS (54,000 ) (49,925 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Messy Nessy Playcentre Ltd (Registered number: SC594361)

Balance Sheet - continued
30 April 2024


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 14 January 2025 and were signed by:





Mrs F K Carlisle - Director


Messy Nessy Playcentre Ltd (Registered number: SC594361)

Notes to the Financial Statements
For The Year Ended 30 April 2024

1. STATUTORY INFORMATION

Messy Nessy Playcentre Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 33% on reducing balance and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 8 ) .

Messy Nessy Playcentre Ltd (Registered number: SC594361)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 May 2023
and 30 April 2024 30,583
DEPRECIATION
At 1 May 2023 15,731
Charge for year 3,788
At 30 April 2024 19,519
NET BOOK VALUE
At 30 April 2024 11,064
At 30 April 2023 14,852

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 1,538 5

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 3,037 12,381
Taxation and social security 26,336 13,239
Other creditors 24,064 23,214
53,437 48,834

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 13,139 14,078
Other creditors 1,106 10,241
14,245 24,319

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary £1 2 2

Messy Nessy Playcentre Ltd (Registered number: SC594361)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2024

9. RESERVES
Retained
earnings
£   

At 1 May 2023 (49,927 )
Deficit for the year (4,075 )
At 30 April 2024 (54,002 )

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs F K Carlisle.

11. GOING CONCERN

The company's balance sheet shows a deficit of £54,000. The director will continue to give support to the company to enable it to carry on its trading activities.