1 July 2023 false No description of principal activity Taxfiler 2024.6 SC344634business:PrivateLimitedCompanyLtd2023-07-012024-06-30 SC3446342023-06-30 SC3446342023-07-012024-06-30 SC344634business:AuditExemptWithAccountantsReport2023-07-012024-06-30 SC344634business:FilletedAccounts2023-07-012024-06-30 SC3446342024-06-30 SC344634business:Director12023-07-012024-06-30 SC344634business:CompanySecretary12023-07-012024-06-30 SC344634business:RegisteredOffice2023-07-012024-06-30 SC3446342023-06-30 SC344634core:WithinOneYear2024-06-30 SC344634core:WithinOneYear2023-06-30 SC344634core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC344634core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC344634core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC344634core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC344634core:PreviouslyStatedAmount2024-06-30 SC344634core:PreviouslyStatedAmount2023-06-30 SC344634business:SmallEntities2023-07-012024-06-30 SC344634countries:Scotland2023-07-012024-06-30 SC344634core:LandBuildings2023-07-012024-06-30 SC344634core:FurnitureFittings2023-07-012024-06-30 SC344634core:ComputerEquipment2023-07-012024-06-30 SC344634core:Goodwill2023-06-30 SC344634core:Goodwill2024-06-30 SC344634core:LandBuildings2023-06-30 SC344634core:PlantMachinery2023-06-30 SC344634core:FurnitureFittings2023-06-30 SC344634core:LandBuildings2024-06-30 SC344634core:PlantMachinery2024-06-30 SC344634core:FurnitureFittings2024-06-30 SC344634core:PlantMachinery2023-07-012024-06-30 SC344634business:OrdinaryShareClass12023-07-012024-06-30 SC344634business:OrdinaryShareClass12022-07-012023-06-30 SC3446342022-07-012023-06-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC344634 (Scotland)
Camperdown Childrens Nursery Limited Unaudited accounts for the year ended 30 June 2024
Camperdown Childrens Nursery Limited Unaudited accounts Contents
Page
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Camperdown Childrens Nursery Limited Company Information for the year ended 30 June 2024
Director
Laura Dunning
Secretary
Laura Dunning
Company Number
SC344634 (Scotland)
Registered Office
CAMPERDOWN CHILDRENS NURSERY LTD 159A HIGH STREET PRESTONPANS EH32 9AY
Accountants
JWD Accounting and Tax Services
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Camperdown Childrens Nursery Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
161,200 
164,499 
Current assets
Debtors
300,009 
300,009 
Cash at bank and in hand
161,186 
223,818 
461,195 
523,827 
Creditors: amounts falling due within one year
(9,904)
(22,103)
Net current assets
451,291 
501,724 
Net assets
612,491 
666,223 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
612,490 
666,222 
Shareholders' funds
612,491 
666,223 
For the year ending 30 June 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 18 February 2025 and were signed on its behalf by
Laura Dunning Director Company Registration No. SC344634
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Camperdown Childrens Nursery Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Camperdown Childrens Nursery Limited is a private company, limited by shares, registered in Scotland, registration number SC344634. The registered office is CAMPERDOWN CHILDRENS NURSERY LTD, 159A HIGH STREET, PRESTONPANS, EH32 9AY.
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
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 July 2023
35,000 
At 30 June 2024
35,000 
Amortisation
At 1 July 2023
35,000 
At 30 June 2024
35,000 
Net book value
At 30 June 2024
- 
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Camperdown Childrens Nursery Limited Notes to the Accounts for the year ended 30 June 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
182,530 
5,548 
9,503 
197,581 
At 30 June 2024
182,530 
5,548 
9,503 
197,581 
Depreciation
At 1 July 2023
18,744 
5,548 
8,790 
33,082 
Charge for the year
3,121 
- 
178 
3,299 
At 30 June 2024
21,865 
5,548 
8,968 
36,381 
Net book value
At 30 June 2024
160,665 
- 
535 
161,200 
At 30 June 2023
163,786 
- 
713 
164,499 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
300,009 
300,009 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
7,135 
18,326 
Other creditors
(170)
297 
Accruals
2,939 
3,480 
9,904 
22,103 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
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 £300,000 (2023: £300,000). This amount is included within other debtors at note 6.
10
Average number of employees
During the year the average number of employees was 9 (2023: 9).
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