ABC Private Nursery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC499880

		31 October 2024		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,995		26,113

			21,995		26,113
CURRENT ASSETS
Debtors	5	-		214
Cash at bank and in hand		37,219		92,545

		37,219		92,759
Creditors: Amounts Falling Due Within One Year	6	(46,077 )		(105,807 )

NET CURRENT ASSETS (LIABILITIES)			(8,858 )		(13,048 )

TOTAL ASSETS LESS CURRENT LIABILITIES			13,137		13,065

Creditors: Amounts Falling Due After More Than One Year	7		(6,368 )		(12,389 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,141 )		-

NET ASSETS			5,628		676

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			5,528		576

SHAREHOLDERS' FUNDS			5,628		676

Page 1

Page 2

ABC Private Nursery Limited

Balance Sheet (continued)

As At 31 October 2024

For the period ending 31 October 2024 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 Donna Fisher

Director

14/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

ABC Private Nursery Limited is a private company, limited by shares, incorporated in Scotland, registered number SC499880 . The registered office is 1 Beveridge Square, Livingston, Scotland, EH54 6QF.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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:

Plant & Machinery	25% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 28 (2024: 26)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	1,686	58,688	14,242	1,449	76,065
Additions	-	-	1,725	-	1,725
Disposals	-	(1,200 )	(4,085 )	(449 )	(5,734 )

As at 31 October 2024	1,686	57,488	11,882	1,000	72,056

Depreciation
As at 1 April 2024	616	33,695	14,242	1,399	49,952
Provided during the period	208	5,540	66	29	5,843
Disposals	-	(1,200 )	(4,085 )	(449 )	(5,734 )

As at 31 October 2024	824	38,035	10,223	979	50,061

...CONTINUED

Page 3

Page 4

ABC Private Nursery Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 31 October 2024

Net Book Value
As at 31 October 2024	862	19,453	1,659	21	21,995

As at 1 April 2024	1,070	24,993	-	50	26,113

5. Debtors

	31 October 2024	31 March 2024
	£	£
Due within one year
Other debtors	-	214

6. Creditors: Amounts Falling Due Within One Year

	31 October 2024	31 March 2024
	£	£
Trade creditors	-	120
Bank loans and overdrafts	10,000	10,000
Other creditors	4,758	75,833
Taxation and social security	31,319	19,854

	46,077	105,807

7. Creditors: Amounts Falling Due After More Than One Year

	31 October 2024	31 March 2024
	£	£
Bank loans	6,368	12,389

8. Share Capital

	31 October 2024	31 March 2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

10. Controlling Party

During the period 58% of the shares were acquired by Grange Holdings DCF Ltd, giving Donna Fisher 100% control directly or indirectly.