1 April 2024 v2025.65.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBPSC6082112024-04-012025-03-31SC6082112025-03-31SC6082112024-03-31SC608211core:WithinOneYear2025-03-31SC608211core:WithinOneYear2024-03-31SC608211core:ShareCapital2025-03-31SC608211core:ShareCapital2024-03-31SC608211core:RetainedEarningsAccumulatedLosses2025-03-31SC608211core:RetainedEarningsAccumulatedLosses2024-03-31SC608211bus:Director12024-04-012025-03-31SC608211bus:Director22024-04-012025-03-31SC608211bus:RegisteredOffice2024-04-012025-03-31SC608211core:LandBuildings2024-04-012025-03-31SC608211core:OfficeEquipment2024-04-012025-03-31SC608211core:FurnitureFittingsToolsEquipment2024-04-012025-03-31SC6082112023-04-012024-03-31SC608211core:LandBuildings2024-04-01SC608211core:PlantMachinery2024-04-01SC6082112024-04-01SC608211core:PlantMachinery2024-04-012025-03-31SC608211core:LandBuildings2025-03-31SC608211core:PlantMachinery2025-03-31SC608211core:LandBuildings2024-03-31SC608211core:PlantMachinery2024-03-31SC60821112024-04-012025-03-31SC608211countries:Scotland2024-04-012025-03-31SC608211bus:AuditExemptWithAccountantsReport2024-04-012025-03-31SC608211bus:PrivateLimitedCompanyLtd2024-04-012025-03-31SC608211bus:SmallEntities2024-04-012025-03-31SC608211bus:FullAccounts2024-04-012025-03-31
Company registration number:
SC608211
Bright Starts Nursery (Perth) Ltd
Unaudited Filleted Financial Statements for the year ended
31 March 2025
Bright Starts Nursery (Perth) Ltd
Statement of Financial Position
31 March 2025
20252024
Note££
Fixed assets    
Tangible assets 5
510,179
 
472,996
 
Current assets    
Debtors 6
70,000
  -  
Cash at bank and in hand
12,141
 
2,261
 
82,141
 
2,261
 
Creditors: amounts falling due within one year 7
(180,276
 )
(179,408
 )
Net current liabilities
(98,135
 )
(177,147
 )
Total assets less current liabilities 412,044   295,849  
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
412,042
 
295,847
 
Shareholders funds
412,044
 
295,849
 
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
8 October 2025
, and are signed on behalf of the board by:
Kashif Sheikh
Anisha Mohammed
DirectorDirector
Company registration number:
SC608211
Bright Starts Nursery (Perth) 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
4 Whitefriars Crescent
,
Perth
,
PH2 0PA
, 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 services supplied, net of discounts.

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:
Land and buildings
0%
Office equipment
15% straight line
Fixtures, fittings and equipment
15% stratight 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
56
(2024:
51.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 April 2024
350,000
 
221,113
 
571,113
 
Additions -  
82,764
 
82,764
 
At
31 March 2025
350,000
 
303,877
 
653,877
 
Depreciation      
At
1 April 2024
 -  
98,117
 
98,117
 
Charge -  
45,581
 
45,581
 
At
31 March 2025
 -  
143,698
 
143,698
 
Carrying amount      
At
31 March 2025
350,000
 
160,179
 
510,179
 
At 31 March 2024
350,000
 
122,996
 
472,996
 

6 Debtors

20252024
££
Amounts owed by group undertakings and undertakings in which the company has a participating interest
70,000
  -  

7 Creditors: amounts falling due within one year

20252024
££
Amounts owed to group undertakings and undertakings in which the company has a participating interest
100,000
 
15,000
 
Taxation and social security
23,393
 
33,880
 
Other creditors
56,883
 
130,528
 
180,276
 
179,408