ALANMART DAY CARE LTD.


Director	FIVEY, Marion Hagan


Company Secretary	FIVEY, Stephanie Claire


Registered Address	6b Muirhead Road
	Stenhousemuir
	FK5 4HZ


Registered Number	SC253015 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		368,068		323,796
			368,068		323,796
Current assets
Debtors		36,272		30,742
Cash at bank and on hand		164		762
		36,436		31,504
Creditors amounts falling due within one year		(109,214)		(36,262)
Net current assets (liabilities)			(72,778)		(4,758)
Total assets less current liabilities			295,290		319,038
Creditors amounts falling due after one year			(37,333)		(64,020)
Net assets			257,957		255,018
Capital and reserves
Called up share capital			100		100
Revaluation reserve			83,003		33,003
Profit and loss account			174,854		221,915
Shareholders' funds			257,957		255,018

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 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 and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 8 September 2025, and are signed on its behalf by:

FIVEY, Marion Hagan
Director
Registered Company No. SC253015

ALANMART DAY CARE LTD.

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Fixtures and fittings	15
	Vehicles	5
	Office Equipment	33

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		13

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	15,000
	At 31 March 25	15,000
	Amortisation and impairment
	At 01 April 24	15,000
	At 31 March 25	15,000
	Net book value
	At 31 March 25	-
	At 31 March 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	456,991
	Additions	12,030
	Revaluations	50,000
	At 31 March 25	519,021
	Depreciation and impairment
	At 01 April 24	133,195
	Charge for year	17,758
	At 31 March 25	150,953
	Net book value
	At 31 March 25	368,068
	At 31 March 24	323,796