Acorah Software Products - Accounts Production 16.4.660 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC313550 Mrs Gillian McFadyen Mrs Jacqueline Donaldson Mrs Jacqueline Donaldson Mrs Jacqueline Donaldson and Mrs Gillian McFadyen true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC313550 2024-03-31 SC313550 2025-03-31 SC313550 2024-04-01 2025-03-31 SC313550 frs-core:CurrentFinancialInstruments 2025-03-31 SC313550 frs-core:Non-currentFinancialInstruments 2025-03-31 SC313550 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC313550 frs-core:FurnitureFittings 2025-03-31 SC313550 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC313550 frs-core:FurnitureFittings 2024-03-31 SC313550 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC313550 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC313550 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC313550 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC313550 frs-core:PlantMachinery 2025-03-31 SC313550 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC313550 frs-core:PlantMachinery 2024-03-31 SC313550 frs-core:ShareCapital 2025-03-31 SC313550 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC313550 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC313550 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC313550 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC313550 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC313550 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC313550 1 2024-04-01 2025-03-31 SC313550 frs-bus:Director1 2024-04-01 2025-03-31 SC313550 frs-bus:Director1 2024-03-31 SC313550 frs-bus:Director1 2025-03-31 SC313550 frs-bus:Director2 2024-04-01 2025-03-31 SC313550 frs-bus:Director2 2024-03-31 SC313550 frs-bus:Director2 2025-03-31 SC313550 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 SC313550 frs-core:CurrentFinancialInstruments 1 2025-03-31 SC313550 frs-countries:Scotland 2024-04-01 2025-03-31 SC313550 2023-03-31 SC313550 2024-03-31 SC313550 2023-04-01 2024-03-31 SC313550 frs-core:CurrentFinancialInstruments 2024-03-31 SC313550 frs-core:Non-currentFinancialInstruments 2024-03-31 SC313550 frs-core:ShareCapital 2024-03-31 SC313550 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC313550 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: SC313550
Scallywags Children's Nursery (Carnoustie) Ltd.
Financial Statements
For The Year Ended 31 March 2025
Gillespie's Fife
Scallywags Children's Nursery (Carnoustie) Ltd.
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—5

Page 1
Scallywags Children's Nursery (Carnoustie) Ltd.
Accountants' Report
For The Year Ended 31 March 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Scallywags Children's Nursery (Carnoustie) Ltd. for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Scallywags Children's Nursery (Carnoustie) Ltd. for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Scallywags Children's Nursery (Carnoustie) Ltd. , as a body, in accordance with the terms of our engagement letter dated 31 March 2015. Our work has been undertaken solely to prepare for your approval the accounts of Scallywags Children's Nursery (Carnoustie) Ltd. and state those matters that we have agreed to state to the directors of Scallywags Children's Nursery (Carnoustie) Ltd. , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scallywags Children's Nursery (Carnoustie) Ltd. and its directors, as a body, for our work or for this report.
It is your duty to ensure that Scallywags Children's Nursery (Carnoustie) Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Scallywags Children's Nursery (Carnoustie) Ltd. . You consider that Scallywags Children's Nursery (Carnoustie) Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Scallywags Children's Nursery (Carnoustie) Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

4th September 2025

Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Scallywags Children's Nursery (Carnoustie) Ltd.
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC313550

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 84,249 |  | 86,915
|  |  | 84,249 |  | 86,915
CURRENT ASSETS
Debtors | 5 | 55,734 |  | 79,598 |
Cash at bank and in hand |  | 2,766 |  | 4,427 |
|  | 58,500 |  | 84,025 |
Creditors: Amounts Falling Due Within One Year | 6 | (30,661 ) |  | (33,102 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 27,839 |  | 50,923
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 112,088 |  | 137,838
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (9,907 )
NET ASSETS |  |  | 112,088 |  | 127,931
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 112,086 |  | 127,929
SHAREHOLDERS' FUNDS |  |  | 112,088 |  | 127,931

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Gillian McFadyen Director | Mrs Jacqueline Donaldson Director
4th September 2025

The notes on pages 3 to 5 form part of these financial statements.
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Scallywags Children's Nursery (Carnoustie) Ltd.
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Scallywags Children's Nursery (Carnoustie) Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC313550 . The registered office is Taymouth Terrace, Carnoustie, DD7 7JW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% straight line
Plant & Machinery | 20% Reducing balance
Motor Vehicles | 20% Reducing balance
Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 25% Reducing balance

2.4. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Scallywags Children's Nursery (Carnoustie) Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 24 |  | 24
| 24 |  | 24

4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 April 2024 | 100,000 | 12,697 | 18,089 | 130,786
Additions | - | - | 564 | 564
As at 31 March 2025 | 100,000 | 12,697 | 18,653 | 131,350
Depreciation
As at 1 April 2024 | 18,000 | 9,933 | 15,938 | 43,871
Provided during the period | 2,000 | 552 | 678 | 3,230
As at 31 March 2025 | 20,000 | 10,485 | 16,616 | 47,101
Net Book Value
As at 31 March 2025 | 80,000 | 2,212 | 2,037 | 84,249
As at 1 April 2024 | 82,000 | 2,764 | 2,151 | 86,915

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 23,389 |  | 26,760
Prepayments and accrued income | 1,248 |  | 1,215
Directors' loan accounts | 31,097 |  | 51,623
| 55,734 |  | 79,598

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,995 |  | 2,294
Bank loans and overdrafts | 9,086 |  | 10,500
Corporation tax | 8,896 |  | 11,255
PAYE & NIC | 3,026 |  | 4,848
Other creditors | 725 |  | 1,348
Pension creditor | 1,193 |  | 1,297
Accruals and deferred income | 1,740 |  | 1,560
| 30,661 |  | 33,102

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Scallywags Children's Nursery (Carnoustie) Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 9,907

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Gillian McFadyen | 22,981 | 20,802 | (23,000 ) | - | 16,783
Ms Jacqueline Donaldson | 28,642 | 10,372 | (28,700 ) | - | 14,314

The above loan is unsecured, interest free and repayable on demand.
10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 51,700 |  | 37,500

Interim dividends of £31,200 were declared on 21 July 2025.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Jacqueline Donaldson and Mrs Gillian McFadyen by virtue of their ownership of 100% of the issued share capital in the company.
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