SUMMERS NURSERY LIMITED

Company Registration Number:
SC252989 (Scotland)

Unaudited abridged accounts for the year ended 30 September 2024

Period of accounts

Start date: 01 October 2023

End date: 30 September 2024

SUMMERS NURSERY LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2024

Balance sheet
Notes

SUMMERS NURSERY LIMITED

Balance sheet

As at 30 September 2024


Notes
2024
2023


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 114,740 126,119
Tangible assets: 4 67,268 68,397
Investments:   0 0
Total fixed assets: 182,008 194,516
Current assets
Stocks: 3,400 3,400
Debtors: 5 521,891 366,931
Cash at bank and in hand: 414,827 772,870
Investments:   0 0
Total current assets: 940,118 1,143,201
Creditors: amounts falling due within one year: 6 (510,001) (559,241)
Net current assets (liabilities): 430,117 583,960
Total assets less current liabilities: 612,125 778,476
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Total net assets (liabilities): 612,125 778,476
Capital and reserves
Called up share capital: 4,353 4,353
Share premium account: 99,648 99,648
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: 508,124 674,475
Shareholders funds: 612,125 778,476

The notes form part of these financial statements

SUMMERS NURSERY LIMITED

Balance sheet statements

For the year ending 30 September 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 August 2025
and signed on behalf of the board by:

Name: James Young
Status: Director

The notes form part of these financial statements

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Tangible fixed assets and depreciation policy

Tangible Fixed Assets are depreciated over their useful lives

Intangible fixed assets and amortisation policy

INtangible Fixed Assets represent purchased goodwill which is amortized over 25 year

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

2. Employees

2024 2023
Average number of employees during the period 95 98

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

3. Intangible Assets

Total
Cost £
At 01 October 2023 284,480
Additions 0
Disposals 0
Revaluations 0
Transfers 0
At 30 September 2024 284,480
Amortisation
At 01 October 2023 158,361
Charge for year 11,379
On disposals 0
Other adjustments 0
At 30 September 2024 169,740
Net book value
At 30 September 2024 114,740
At 30 September 2023 126,119

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

4. Tangible Assets

Total
Cost £
At 01 October 2023 543,705
Additions 9,596
Disposals 0
Revaluations 0
Transfers 0
At 30 September 2024 553,301
Depreciation
At 01 October 2023 475,308
Charge for year 10,725
On disposals 0
Other adjustments 0
At 30 September 2024 486,033
Net book value
At 30 September 2024 67,268
At 30 September 2023 68,397

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

5. Debtors

2024 2023
££
Debtors due after more than one year: 0 0

Sales ledger control 257,645 Rental deposit 3,667 Prepaid expenses 35,580 Loan to directors 225,000

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

6. Creditors: amounts falling due within one year note

Wages lie week 34,367 Pensions due 6,962 Corporation tax 141,687 PAYE/NIC 28.030 Deferred income 224,243 Trade creditors 13,060 Accruals 61,552

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

7. Loans to directors

Name of director receiving advance or credit: James & Jacqueline Young
Description of the loan: Advance
£
Balance at 01 October 2023 225,000
Advances or credits made: 15,000
Advances or credits repaid: 15,000
Balance at 30 September 2024 225,000