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Carli's Kindergarten Limited

Registered Number
SC290076
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2024

Carli's Kindergarten Limited
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Millar, Agnes Campbell
Millar, Christopher Brash
Millar, Gayle

Company Secretary

MILLAR, Agnes Campbell

Registered Address

2a Meadows Drive
Erskine
PA8 7ED

Registered Number

SC290076 (Scotland)
Carli's Kindergarten Limited
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3259,417293,525
Investments4100100
259,517293,625
Current assets
Debtors539,62832,060
Cash at bank and on hand13,2718,835
52,89940,895
Creditors amounts falling due within one year6(129,730)(125,788)
Net current assets (liabilities)(76,831)(84,893)
Total assets less current liabilities182,686208,732
Creditors amounts falling due after one year7(104,780)(132,371)
Net assets77,90676,361
Capital and reserves
Called up share capital900900
Profit and loss account77,00675,461
Shareholders' funds77,90676,361
The financial statements were approved and authorised for issue by the Board of Directors on 20 March 2025, and are signed on its behalf by:
Millar, Christopher Brash
Director
Registered Company No. SC290076
Carli's Kindergarten Limited
Notes to the Financial Statements
for the year ended 30 June 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 FRS102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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 Section1A Small Entities and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,value added tax and other sales taxes.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-15
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
Investments
Investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals or impairment losses are recognised immediately in the profit and loss account.
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.
2.Average number of employees

20242023
Average number of employees during the year6557
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 23670,884
Additions26,688
At 30 June 24697,572
Depreciation and impairment
At 01 July 23377,359
Charge for year60,796
At 30 June 24438,155
Net book value
At 30 June 24259,417
At 30 June 23293,525
4.Fixed asset investments

Total

£
Cost or valuation
At 01 July 23100
At 30 June 24100
Net book value
At 30 June 24100
At 30 June 23100
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables37,20131,147
Prepayments and accrued income2,427913
Total39,62832,060
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,1434,344
Bank borrowings and overdrafts26,44430,288
Taxation and social security26,66816,228
Finance lease and HP contracts5,7455,745
Other creditors62,00165,373
Accrued liabilities and deferred income3,7293,810
Total129,730125,788
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts81,76294,966
Other creditors23,01837,405
Total104,780132,371
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts7,18212,926