1 April 2024 v2025.59.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBPSC3640232024-04-012025-03-31SC3640232025-03-31SC3640232024-03-31SC364023core:WithinOneYear2025-03-31SC364023core:WithinOneYear2024-03-31SC364023core:ShareCapital2025-03-31SC364023core:ShareCapital2024-03-31SC364023core:RetainedEarningsAccumulatedLosses2025-03-31SC364023core:RetainedEarningsAccumulatedLosses2024-03-31SC364023bus:Director12024-04-012025-03-31SC364023bus:Director22024-04-012025-03-31SC364023bus:RegisteredOffice2024-04-012025-03-31SC364023core:FurnitureFittings2024-04-012025-03-31SC364023core:LandBuildings2024-04-012025-03-31SC3640232023-04-012024-03-31SC364023core:LandBuildings2024-04-01SC364023core:PlantMachinery2024-04-01SC3640232024-04-01SC364023core:PlantMachinery2024-04-012025-03-31SC364023core:LandBuildings2025-03-31SC364023core:PlantMachinery2025-03-31SC364023core:LandBuildings2024-03-31SC364023core:PlantMachinery2024-03-31SC36402312024-04-012025-03-31SC364023countries:Scotland2024-04-012025-03-31SC364023bus:AuditExemptWithAccountantsReport2024-04-012025-03-31SC364023bus:PrivateLimitedCompanyLtd2024-04-012025-03-31SC364023bus:SmallEntities2024-04-012025-03-31SC364023bus:FullAccounts2024-04-012025-03-31
Company registration number:
SC364023
Bright Starts Nursery (Thornliebank) Ltd
Unaudited Filleted Financial Statements for the year ended
31 March 2025
Bright Starts Nursery (Thornliebank) Ltd
Statement of Financial Position
31 March 2025
20252024
Note££
Fixed assets    
Tangible assets 5
187,354
 
10,209
 
Current assets    
Debtors 6
245,000
 
116,176
 
Cash at bank and in hand
38,807
 
5,278
 
283,807
 
121,454
 
Creditors: amounts falling due within one year 7
(427,112
 )
(763,614
 )
Net current liabilities
(143,305
 )
(642,160
 )
Total assets less current liabilities 44,049   (631,951 )
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
44,047
 
(631,953
 )
Shareholders funds/(deficit)
44,049
 
(631,951
 )
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.
Directors' 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 directors acknowledge 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
17 September 2025
, and are signed on behalf of the board by:
A Ali
A Mohammed
DirectorDirector
Company registration number:
SC364023
Bright Starts Nursery (Thornliebank) Ltd
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
8 Spiersbridge Way
,
Thornliebank
,
Glasgow
,
G46 8NG
, Scotland.

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 services supplied exclusive of vat

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
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
15% straight line
Land and buildings
Leasehold improvements 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
15
(2024:
30.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 April 2024
125,197
 
46,228
 
171,425
 
Additions
48,140
 
167,735
 
215,875
 
At
31 March 2025
173,337
 
213,963
 
387,300
 
Depreciation      
At
1 April 2024
122,817
 
38,399
 
161,216
 
Charge
17,334
 
21,396
 
38,730
 
At
31 March 2025
140,151
 
59,795
 
199,946
 
Carrying amount      
At
31 March 2025
33,186
 
154,168
 
187,354
 
At 31 March 2024
2,380
 
7,829
 
10,209
 

6 Debtors

20252024
££
Trade debtors -  
689
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
245,000
 
80,265
 
Other debtors -  
35,222
 
245,000
 
116,176
 

7 Creditors: amounts falling due within one year

20252024
££
Trade creditors -  
62,709
 
Amounts owed to group undertakings and undertakings in which the company has a participating interest
43,540
 
652,284
 
Taxation and social security
4,796
  -  
Other creditors
378,776
 
48,621
 
427,112
 
763,614
 

8 Change of company name

On 3 September 2025 the Company changed its name from Enchanted Forest Limited to Bright Starts Nursery (Thornliebank) Ltd