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REGISTERED NUMBER: SC258918 (Scotland)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Heathpark Nursery Ltd

Heathpark Nursery Ltd (Registered number: SC258918)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Heathpark Nursery Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Mrs L M Grant
S J Grant





REGISTERED OFFICE: 98 Lasswade Road
Edinburgh
Lanarkshire
EH16 6SU





REGISTERED NUMBER: SC258918 (Scotland)





ACCOUNTANTS: J S Accounting Services Limited
13-15 Morningside Drive
EDINBURGH
EH10 5LZ

Heathpark Nursery Ltd (Registered number: SC258918)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 8,166 13,130

CURRENT ASSETS
Debtors 5 648,683 458,460
Cash at bank and in hand 124,236 109,148
772,919 567,608
CREDITORS
Amounts falling due within one year 6 91,290 59,289
NET CURRENT ASSETS 681,629 508,319
TOTAL ASSETS LESS CURRENT
LIABILITIES

689,795

521,449

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 689,793 521,447
689,795 521,449

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 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.

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 23 May 2025 and were signed on its behalf by:





Mrs L M Grant - Director


Heathpark Nursery Ltd (Registered number: SC258918)

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

1. STATUTORY INFORMATION

Heathpark Nursery 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.

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

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 16 (2023 - 15 ) .

Heathpark Nursery Ltd (Registered number: SC258918)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 163,073
Additions 3,124
At 31 August 2024 166,197
DEPRECIATION
At 1 September 2023 149,943
Charge for year 8,088
At 31 August 2024 158,031
NET BOOK VALUE
At 31 August 2024 8,166
At 31 August 2023 13,130

5. DEBTORS
31.8.24 31.8.23
£    £   
Amounts falling due within one year:
Trade debtors 1 1

Amounts falling due after more than one year:
Amounts owed by group undertakings 648,682 458,459

Aggregate amounts 648,683 458,460

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 28,854 29,162
Taxation and social security 61,601 29,565
Other creditors 835 562
91,290 59,289