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Unaudited Financial Statements for the Year Ended 31 August 2024

for

Glenbervie Kindergarden Ltd.

Glenbervie Kindergarden Ltd. (Registered number: SC375047)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Glenbervie Kindergarden Ltd.

Company Information
for the Year Ended 31 August 2024







DIRECTOR: Mrs H S Bell





REGISTERED OFFICE: 2 Melville Street
Falkirk
FK1 1HZ





REGISTERED NUMBER: SC375047 (Scotland)





ACCOUNTANTS: Ian Macfarlane Limited
Chartered Accountants
2 Melville Street
Falkirk
FK1 1HZ

Glenbervie Kindergarden Ltd. (Registered number: SC375047)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 232,710 257,748
232,710 257,748

CURRENT ASSETS
Debtors 6 17,670 39,883
Cash at bank and in hand 271,821 224,207
289,491 264,090
CREDITORS
Amounts falling due within one year 7 240,861 215,912
NET CURRENT ASSETS 48,630 48,178
TOTAL ASSETS LESS CURRENT
LIABILITIES

281,340

305,926

CREDITORS
Amounts falling due after more than one year 8 20,000 50,000
NET ASSETS 261,340 255,926

CAPITAL AND RESERVES
Called up share capital 10 200 200
Share premium 149,940 149,940
Retained earnings 111,200 105,786
SHAREHOLDERS' FUNDS 261,340 255,926

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Glenbervie Kindergarden Ltd. (Registered number: SC375047)

Balance Sheet - continued
31 August 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

1 the director and authorised for issue on 12 March 2025 and were signed by:





Mrs H S Bell - Director


Glenbervie Kindergarden Ltd. (Registered number: SC375047)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Glenbervie Kindergarden Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 5% on reducing balance
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Glenbervie Kindergarden Ltd. (Registered number: SC375047)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 85 (2023 - 91 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 210,000
AMORTISATION
At 1 September 2023
and 31 August 2024 210,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 231,077 214,170 445,247
DEPRECIATION
At 1 September 2023 90,452 97,047 187,499
Charge for year 7,031 18,007 25,038
At 31 August 2024 97,483 115,054 212,537
NET BOOK VALUE
At 31 August 2024 133,594 99,116 232,710
At 31 August 2023 140,625 117,123 257,748

Glenbervie Kindergarden Ltd. (Registered number: SC375047)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 3,733 1,069
Other debtors 13,937 38,814
17,670 39,883

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 30,000 30,000
Trade creditors 2,178 2,290
Taxation and social security 80,727 73,649
Other creditors 127,956 109,973
240,861 215,912

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 20,000 50,000

9. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Bank loans 50,000 80,000

The company's bankers hold a bond and floating charge over the company's assets.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
70 Ordinary "A" £1 70 70
70 Ordinary "B" £1 70 70
60 Ordinary "C" £1 60 60
200 200