Company Registration No. SC228625 (Scotland)
Building Blocks Flexible Child Care Limited
Unaudited accounts
for the year ended 31 March 2025
Building Blocks Flexible Child Care Limited
Unaudited accounts
Contents
Building Blocks Flexible Child Care Limited
Company Information
for the year ended 31 March 2025
Directors
Claire Louise Walls
Scott Gerard Walls
Secretary
John William Durie
Company Number
SC228625 (Scotland)
Registered Office
1 INNOVA WAY
ROSYTH-EUROPARC
ROSYTH
FIFE
KY11 2US
Building Blocks Flexible Child Care Limited
Statement of financial position
as at 31 March 2025
Tangible assets
59,085
44,484
Cash at bank and in hand
304,844
678,027
Creditors: amounts falling due within one year
(160,566)
(132,357)
Net current assets
1,148,977
1,019,744
Total assets less current liabilities
1,208,062
1,064,228
Creditors: amounts falling due after more than one year
(6,669)
(24,100)
Net assets
1,201,393
1,040,128
Called up share capital
1,000
1,000
Profit and loss account
1,200,393
1,039,128
Shareholders' funds
1,201,393
1,040,128
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. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by
Scott Gerard Walls
Director
Company Registration No. SC228625
Building Blocks Flexible Child Care Limited
Notes to the Accounts
for the year ended 31 March 2025
Building Blocks Flexible Child Care Limited is a private company, limited by shares, registered in Scotland, registration number SC228625. The registered office is 1 INNOVA WAY, ROSYTH-EUROPARC, ROSYTH, FIFE, KY11 2US.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% Straight line
Motor vehicles
25% Reducing balance
Fixtures & fittings
20% Reducing balance
Computer equipment
33% Straight line
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Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
7,620
24,094
80,490
22,495
134,699
Additions
9,090
-
18,887
3,074
31,051
At 31 March 2025
16,710
24,094
99,377
25,569
165,750
At 1 April 2024
1,270
4,630
66,644
17,671
90,215
Charge for the year
684
4,866
4,658
6,242
16,450
At 31 March 2025
1,954
9,496
71,302
23,913
106,665
At 31 March 2025
14,756
14,598
28,075
1,656
59,085
At 31 March 2024
6,350
19,464
13,846
4,824
44,484
Building Blocks Flexible Child Care Limited
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
Accrued income and prepayments
14,970
15,943
Other debtors
989,729
458,131
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
12,230
10,000
Obligations under finance leases and hire purchase contracts
4,999
4,999
Taxes and social security
74,729
53,888
Other creditors
2,719
6,231
Loans from directors
18,734
15,664
There are no fixed repayment terms and no interest is charged on the amounts due to the director, Claire Louise Walls.
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Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
6,669
11,665
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
9
Operating lease commitments
2025
2024
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than one year and not later than five years
-
74,020
CFN 2019 Ltd owns 100% of the issued ordinary share capital.
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Average number of employees
During the year the average number of employees was 28 (2024: 28).