HEATHER MORTON LTD

Company Registration Number:
SC460467 (Scotland)

Unaudited statutory accounts for the year ended 31 October 2024

Period of accounts

Start date: 1 November 2023

End date: 31 October 2024

HEATHER MORTON LTD

Contents of the Financial Statements

for the Period Ended 31 October 2024

Directors report
Balance sheet
Additional notes
Balance sheet notes

HEATHER MORTON LTD

Directors' report period ended 31 October 2024

The directors present their report with the financial statements of the company for the period ended 31 October 2024

Principal activities of the company

children's nursery



Directors

The director shown below has held office during the whole of the period from
1 November 2023 to 31 October 2024

Heather Morton


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
21 March 2025

And signed on behalf of the board by:
Name: Heather Morton
Status: Director

HEATHER MORTON LTD

Balance sheet

As at 31 October 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 0 654
Total fixed assets: 0 654
Current assets
Debtors: 4 3,167
Cash at bank and in hand: 51,995 57,009
Total current assets: 51,995 60,176
Creditors: amounts falling due within one year: 5 ( 4,488 ) ( 7,393 )
Net current assets (liabilities): 47,507 52,783
Total assets less current liabilities: 47,507 53,437
Total net assets (liabilities): 47,507 53,437
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 47,407 53,337
Total Shareholders' funds: 47,507 53,437

The notes form part of these financial statements

HEATHER MORTON LTD

Balance sheet statements

For the year ending 31 October 2024 the company was entitled to exemption 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 21 March 2025
and signed on behalf of the board by:

Name: Heather Morton
Status: Director

The notes form part of these financial statements

HEATHER MORTON LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied.

    Other accounting policies

    Corporation Tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Inventories Inventories have been valued at the lower of cost and net realisable value estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion. Going concern After reviewing the forecasts and projections, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing it financial statements.

HEATHER MORTON LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 6 6

HEATHER MORTON LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 November 2023 2,129 2,129
Additions
Disposals ( 2,129 ) ( 2,129 )
Revaluations
Transfers
At 31 October 2024 0 0
Depreciation
At 1 November 2023 1,475 1,475
Charge for year
On disposals ( 1,475 ) ( 1,475 )
Other adjustments
At 31 October 2024 0 0
Net book value
At 31 October 2024 0 0
At 31 October 2023 654 654

HEATHER MORTON LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

4. Debtors

2024 2023
£ £
Trade debtors 3,167
Total   3,167

HEATHER MORTON LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Taxation and social security 3,688 6,593
Accruals and deferred income 800 800
Total 4,488 7,393