Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31No description of principal activity2023-08-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1717falsetruefalse SC330672 2023-08-01 2024-07-31 SC330672 2022-08-01 2023-07-31 SC330672 2024-07-31 SC330672 2023-07-31 SC330672 c:CompanySecretary1 2023-08-01 2024-07-31 SC330672 c:Director1 2023-08-01 2024-07-31 SC330672 c:Director2 2023-08-01 2024-07-31 SC330672 c:RegisteredOffice 2023-08-01 2024-07-31 SC330672 d:Buildings 2023-08-01 2024-07-31 SC330672 d:Buildings 2024-07-31 SC330672 d:Buildings 2023-07-31 SC330672 d:Buildings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC330672 d:MotorVehicles 2023-08-01 2024-07-31 SC330672 d:MotorVehicles 2024-07-31 SC330672 d:MotorVehicles 2023-07-31 SC330672 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC330672 d:FurnitureFittings 2023-08-01 2024-07-31 SC330672 d:FurnitureFittings 2024-07-31 SC330672 d:FurnitureFittings 2023-07-31 SC330672 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC330672 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC330672 d:CurrentFinancialInstruments 2024-07-31 SC330672 d:CurrentFinancialInstruments 2023-07-31 SC330672 d:Non-currentFinancialInstruments 2024-07-31 SC330672 d:Non-currentFinancialInstruments 2023-07-31 SC330672 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 SC330672 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 SC330672 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 SC330672 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 SC330672 d:ShareCapital 2024-07-31 SC330672 d:ShareCapital 2023-07-31 SC330672 d:RetainedEarningsAccumulatedLosses 2024-07-31 SC330672 d:RetainedEarningsAccumulatedLosses 2023-07-31 SC330672 c:OrdinaryShareClass1 2023-08-01 2024-07-31 SC330672 c:OrdinaryShareClass1 2024-07-31 SC330672 c:OrdinaryShareClass1 2023-07-31 SC330672 c:FRS102 2023-08-01 2024-07-31 SC330672 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 SC330672 c:FullAccounts 2023-08-01 2024-07-31 SC330672 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC330672 2 2023-08-01 2024-07-31 SC330672 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC330672










LITTLE BEEHIVE NURSERY (MONTROSE) LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

 
LITTLE BEEHIVE NURSERY (MONTROSE) LTD
 

COMPANY INFORMATION


Directors
Mrs J Martin 
Mrs C Cunningham 




Company secretary
Mrs C Cunningham



Registered number
SC330672



Registered office
F1 The Granary Business Centre
Coal Road

Cupar

Fife

KY15 5YQ




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
LITTLE BEEHIVE NURSERY (MONTROSE) LTD
 

CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6

 
LITTLE BEEHIVE NURSERY (MONTROSE) LTD
REGISTERED NUMBER: SC330672

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
321,898
324,387

  
321,898
324,387

Current assets
  

Debtors: amounts falling due within one year
 5 
94,878
82,609

Cash at bank and in hand
  
28,104
69,995

  
122,982
152,604

Creditors: amounts falling due within one year
 6 
(55,331)
(58,200)

Net current assets
  
 
 
67,651
 
 
94,404

Total assets less current liabilities
  
389,549
418,791

Creditors: amounts falling due after more than one year
 7 
(38,073)
(64,909)

  

Net assets
  
351,476
353,882


Capital and reserves
  

Called up share capital 
 8 
2
2

Profit and loss account
  
351,474
353,880

  
351,476
353,882


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 March 2025.




Mrs J Martin
Director

Page 1

 
LITTLE BEEHIVE NURSERY (MONTROSE) LTD
REGISTERED NUMBER: SC330672

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
LITTLE BEEHIVE NURSERY (MONTROSE) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Little Beehive Nursery (Montrose) Limited is a private company, limited by shares, domiciled in Scotland with registration number SC330672. The registeres office is F1 The Granary Business Centre, Coal Road, Fife, KY15 5YQ. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
LITTLE BEEHIVE NURSERY (MONTROSE) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Freehold property
-
Not depreciated
Motor vehicles
-
20%
Fixtures and fittings
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
LITTLE BEEHIVE NURSERY (MONTROSE) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
17
17


4.


Tangible fixed assets





Freehold property
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 August 2023
311,940
15,500
16,085
343,525



At 31 July 2024

311,940
15,500
16,085
343,525



Depreciation


At 1 August 2023
-
7,144
11,994
19,138


Charge for the year on owned assets
-
1,671
818
2,489



At 31 July 2024

-
8,815
12,812
21,627



Net book value



At 31 July 2024
311,940
6,685
3,273
321,898



At 31 July 2023
311,940
8,356
4,091
324,387


5.


Debtors

2024
2023
£
£


Trade debtors
12,813
4,903

Amounts owed by group undertakings
68,226
71,960

Other debtors
11,152
5,746

Prepayments and accrued income
2,687
-

94,878
82,609


Page 5

 
LITTLE BEEHIVE NURSERY (MONTROSE) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
26,324
26,341

Trade creditors
-
604

Other taxation and social security
16,758
29,420

Other creditors
324
-

Accruals and deferred income
11,925
1,835

55,331
58,200


The following liabilities were secured:




Details of security provided:

The bank loan is secured by a bond and floating charge over the property and all the assets of the Company. 


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
38,073
64,909

38,073
64,909


The following liabilities were secured:




Details of security provided:

The bank loan is secured by a bond and floating charge over the property and all the assets of the Company. 


8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1.00 each
2
2



Page 6