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REGISTERED NUMBER: SC304455 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2024

FOR

ANKERVILLE NURSERY (ALNESS) LTD

ANKERVILLE NURSERY (ALNESS) LTD (REGISTERED NUMBER: SC304455)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANKERVILLE NURSERY (ALNESS) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTORS: Mrs. C Macrae
D Macrae
Miss F Macrae





SECRETARY: Mr. D Macrae





REGISTERED OFFICE: 10 Knockbreck Street
Tain
Ross-Shire
IV19 1BJ





REGISTERED NUMBER: SC304455 (Scotland)





ACCOUNTANTS: Goldwells Ltd
10 Knockbreck Street
Tain
Ross-Shire
IV19 1BJ

ANKERVILLE NURSERY (ALNESS) LTD (REGISTERED NUMBER: SC304455)

BALANCE SHEET
31ST JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 5,170 5,170
Tangible assets 5 955,917 968,896
961,087 974,066

CURRENT ASSETS
Debtors 6 380,559 263,655
Cash at bank and in hand 49,784 78,419
430,343 342,074
CREDITORS
Amounts falling due within one year 7 144,594 94,183
NET CURRENT ASSETS 285,749 247,891
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,246,836

1,221,957

CREDITORS
Amounts falling due after more than one
year

8

25,228

45,375
NET ASSETS 1,221,608 1,176,582

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,221,606 1,176,580
SHAREHOLDERS' FUNDS 1,221,608 1,176,582

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

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

The directors acknowledge their 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.

ANKERVILLE NURSERY (ALNESS) LTD (REGISTERED NUMBER: SC304455)

BALANCE SHEET - continued
31ST JULY 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.

The financial statements were approved by the Board of Directors and authorised for issue on 18th April 2025 and were signed on its behalf by:





Mrs. C Macrae - Director


ANKERVILLE NURSERY (ALNESS) LTD (REGISTERED NUMBER: SC304455)

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

1. STATUTORY INFORMATION

Ankerville Nursery (Alness) 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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 76 (2023 - 82 ) .

ANKERVILLE NURSERY (ALNESS) LTD (REGISTERED NUMBER: SC304455)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st August 2023
and 31st July 2024 5,170
NET BOOK VALUE
At 31st July 2024 5,170
At 31st July 2023 5,170

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st August 2023 845,240 308,537 1,153,777
Additions - 20,787 20,787
At 31st July 2024 845,240 329,324 1,174,564
DEPRECIATION
At 1st August 2023 - 184,881 184,881
Charge for year - 33,766 33,766
At 31st July 2024 - 218,647 218,647
NET BOOK VALUE
At 31st July 2024 845,240 110,677 955,917
At 31st July 2023 845,240 123,656 968,896

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 11,112 15,729
Other debtors 369,447 247,926
380,559 263,655

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 17,039 17,634
Amounts owed to participating interests 24,164 -
Taxation and social security 77,599 53,739
Other creditors 25,792 22,810
144,594 94,183

ANKERVILLE NURSERY (ALNESS) LTD (REGISTERED NUMBER: SC304455)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 25,228 45,375