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Company registration number:
SC399796
APPIN NURSERY & CRECHE LIMITED
Unaudited Filleted Financial Statements for the year ended
31 March 2025
APPIN NURSERY & CRECHE LIMITED
Report to the board of directors on the preparation of the unaudited statutory financial statements of APPIN NURSERY & CRECHE LIMITED
Year ended
31 March 2025
As described on the statement of financial position, the Board of Directors of
APPIN NURSERY & CRECHE LIMITED
are responsible for the preparation of the
financial statements
for the year ended
31 March 2025
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
NKA Chartered Certified Accountants
4 Lynedoch Place
Glasgow
G3 6AB
United Kingdom
Date:
12 September 2025
APPIN NURSERY & CRECHE LIMITED
Statement of Financial Position
31 March 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 17,608 |  | 20,052 |
Current assets |  |  |  |  |
Debtors | 6 | 109 |  | 141 |
Cash at bank and in hand |  | 701 |  | - |
|  | 810 |  | 141 |
Creditors: amounts falling due within one year | 7 | (17,530 | ) | (19,776 | )
Net current liabilities |  | (16,720 | ) | (19,635 | )
Total assets less current liabilities |  | 888 |  | 417 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 788 |  | 317 |
Shareholders funds |  | 888 |  | 417 |

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.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
12 September 2025
, and are signed on behalf of the board by:

Mrs Anisha Mahammed
Director

Company registration number:
SC399796
APPIN NURSERY & CRECHE LIMITED
Notes to the Financial Statements
Year ended
31 March 2025

## 1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
6 Halbeath Road
,
Dunfermline
,
Fife
,
KY12 7QX
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied.

## Current tax

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 assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures and fittings | 10% straight line
Office equipment | 15% straight line

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## 4 Average number of employees

The average number of persons employed by the company during the year was
34
(2024:
32
).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 April 2024 | 178,776 |
Additions | 2,311 |
At 31 March 2025 | 181,087 |
Depreciation |  |
At 1 April 2024 | 158,724 |
Charge | 4,755 |
At 31 March 2025 | 163,479 |
Carrying amount |  |
At 31 March 2025 | 17,608 |
At 31 March 2024 | 20,052 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 109 |  | 141 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | - |  | 5,747 |
Taxation and social security | 9,830 |  | 3,484 |
Other creditors | 7,700 |  | 10,545 |
| 17,530 |  | 19,776 |