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BREADWINNERS NURSERY CATERING LTD LTD

Registered Number
SC663461
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2025

BREADWINNERS NURSERY CATERING LTD LTD
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors

HOUSTON, Ann
HOUSTON, Brian Gerard

Registered Address

Unit 9 Moffat Street
Glasgow
G5 0PD

Registered Number

SC663461 (Scotland)
BREADWINNERS NURSERY CATERING LTD LTD
Balance Sheet as at
30 June 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets344,66050,488
44,66050,488
Current assets
Debtors24,37938,212
Cash at bank and on hand45,90261,377
70,28199,589
Creditors amounts falling due within one year4(112,326)(75,655)
Net current assets (liabilities)(42,045)23,934
Total assets less current liabilities2,61574,422
Net assets2,61574,422
Capital and reserves
Called up share capital1010
Profit and loss account2,60574,412
Shareholders' funds2,61574,422
The financial statements were approved and authorised for issue by the Board of Directors on 28 July 2025, and are signed on its behalf by:
HOUSTON, Brian Gerard
Director
Registered Company No. SC663461
BREADWINNERS NURSERY CATERING LTD LTD
Notes to the Financial Statements
for the year ended 30 June 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings4
Plant and machinery4
Vehicles5
Office Equipment3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20252024
Average number of employees during the year2726
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 July 2413,42743,90330,96539988,694
Additions-16,762--16,762
At 30 June 2513,42760,66530,965399105,456
Depreciation and impairment
At 01 July 242,94520,94514,11620038,206
Charge for year2,68613,5786,19313322,590
At 30 June 255,63134,52320,30933360,796
Net book value
At 30 June 257,79626,14210,6566644,660
At 30 June 2410,48222,95816,84919950,488
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables8,8137,976
Bank borrowings and overdrafts13-
Taxation and social security13,77311,513
Other creditors82,87636,943
Accrued liabilities and deferred income6,85119,223
Total112,32675,655
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.