1 December 2023 false No description of principal activity Taxfiler 2024.6 SC490387business:PrivateLimitedCompanyLtd2023-12-012024-11-30 SC4903872023-11-30 SC4903872023-12-012024-11-30 SC490387business:AuditExemptWithAccountantsReport2023-12-012024-11-30 SC490387business:FilletedAccounts2023-12-012024-11-30 SC4903872024-11-30 SC490387business:Director12023-12-012024-11-30 SC490387business:Director22023-12-012024-11-30 SC490387business:RegisteredOffice2023-12-012024-11-30 SC4903872023-11-30 SC490387core:WithinOneYear2024-11-30 SC490387core:WithinOneYear2023-11-30 SC490387core:AfterOneYear2024-11-30 SC490387core:AfterOneYear2023-11-30 SC490387core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 SC490387core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC490387core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC490387core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC490387core:PreviouslyStatedAmount2024-11-30 SC490387core:PreviouslyStatedAmount2023-11-30 SC490387business:SmallEntities2023-12-012024-11-30 SC490387countries:Scotland2023-12-012024-11-30 SC490387core:PlantMachinery2023-12-012024-11-30 SC490387core:PlantMachinery2023-11-30 SC490387core:PlantMachinery2024-11-30 SC490387business:OrdinaryShareClass12023-12-012024-11-30 SC490387business:OrdinaryShareClass12022-12-012023-11-30 SC490387business:OrdinaryShareClass22023-12-012024-11-30 SC490387business:OrdinaryShareClass22022-12-012023-11-30 SC490387business:OrdinaryShareClass32023-12-012024-11-30 SC490387business:OrdinaryShareClass32022-12-012023-11-30 SC490387business:AllOrdinaryShares2023-12-012024-11-30 SC490387business:AllOrdinaryShares2022-12-012023-11-30 SC4903872022-12-012023-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC490387 (Scotland)
Preschool Academy (Scotland) Ltd Unaudited accounts for the year ended 30 November 2024
Preschool Academy (Scotland) Ltd Unaudited accounts Contents
Page
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Preschool Academy (Scotland) Ltd Company Information for the year ended 30 November 2024
Directors
Mary Anderson Claire Anderson
Company Number
SC490387 (Scotland)
Registered Office
C/O Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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Preschool Academy (Scotland) Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
18,962 
23,358 
Current assets
Debtors
14,649 
21,627 
Cash at bank and in hand
- 
6,250 
14,649 
27,877 
Creditors: amounts falling due within one year
(13,142)
(17,795)
Net current assets
1,507 
10,082 
Total assets less current liabilities
20,469 
33,440 
Creditors: amounts falling due after more than one year
(20,192)
(33,426)
Net assets
277 
14 
Capital and reserves
Called up share capital
3 
2 
Profit and loss account
274 
12 
Shareholders' funds
277 
14 
For the year ending 30 November 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 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 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 of Directors and authorised for issue on 7 March 2025 and were signed on its behalf by
Mary Anderson Director Company Registration No. SC490387
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Preschool Academy (Scotland) Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Preschool Academy (Scotland) Ltd is a private company, limited by shares, registered in Scotland, registration number SC490387. The registered office is C/O Scottish Tax Bureau, 94 Hope Street, Glasgow, G2 6PH.
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:
Plant & machinery
25% reduce balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2023
47,767 
Additions
4,180 
Disposals
(5,347)
At 30 November 2024
46,600 
Depreciation
At 1 December 2023
24,409 
Charge for the year
6,884 
On disposals
(3,655)
At 30 November 2024
27,638 
Net book value
At 30 November 2024
18,962 
At 30 November 2023
23,358 
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Preschool Academy (Scotland) Ltd Notes to the Accounts for the year ended 30 November 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
14,649 
21,627 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
14,002 
10,648 
Obligations under finance leases and hire purchase contracts
6,143 
6,143 
Trade creditors
3,293 
2,333 
Taxes and social security
33,107 
62,751 
Loans from directors
(43,403)
(64,080)
13,142 
17,795 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,716 
16,797 
Obligations under finance leases and hire purchase contracts
13,476 
16,629 
20,192 
33,426 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
1 A Ordinary Shares of £1 each
1 
1 
1 B Ordinary Shares of £1 each
1 
1 
3 
3 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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