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
Camperdown Childrens Nursery Limited
Company Information
for the year ended 30 June 2024
Company Number
SC344634 (Scotland)
Registered Office
CAMPERDOWN CHILDRENS NURSERY LTD
159A HIGH STREET
PRESTONPANS
EH32 9AY
Accountants
JWD Accounting and Tax Services
Camperdown Childrens Nursery Limited
Statement of financial position
as at 30 June 2024
Tangible assets
161,200
164,499
Cash at bank and in hand
161,186
223,818
Creditors: amounts falling due within one year
(9,904)
(22,103)
Net current assets
451,291
501,724
Net assets
612,491
666,223
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
Camperdown Childrens Nursery Limited
Notes to the Accounts
for the year ended 30 June 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 (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
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
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
At 30 June 2024
160,665
-
535
161,200
At 30 June 2023
163,786
-
713
164,499
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
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).