Company Registration No. SC091469 (Scotland)
Morar Lodge Nursing Home Limited
Unaudited accounts
for the year ended 31 March 2025
Morar Lodge Nursing Home Limited
Unaudited accounts
Contents
Morar Lodge Nursing Home Limited
Company Information
for the year ended 31 March 2025
Director
HEBSUR, Badarinath
Company Number
SC091469 (Scotland)
Registered Office
54/58 Glasgow Street
Helensburgh
G84 9NS
United Kingdom
Morar Lodge Nursing Home Limited
Statement of financial position
as at 31 March 2025
Tangible assets
526,459
529,687
Cash at bank and in hand
99,599
7,899
Creditors: amounts falling due within one year
(30,481)
(133,019)
Net current (liabilities)/assets
(13,582)
256,576
Total assets less current liabilities
512,877
786,263
Provisions for liabilities
Deferred tax
(48,615)
(51,257)
Other provisions
(89,500)
(12,000)
Net assets
374,762
723,006
Called up share capital
100
100
Revaluation reserve
59,821
64,042
Profit and loss account
314,841
658,864
Shareholders' funds
374,762
723,006
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 director acknowledges his 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 and authorised for issue on 29 December 2025 and were signed on its behalf by
HEBSUR, Badarinath
Director
Company Registration No. SC091469
Morar Lodge Nursing Home Limited
Notes to the Accounts
for the year ended 31 March 2025
Morar Lodge Nursing Home Limited is a private company, limited by shares, registered in Scotland, registration number SC091469. The registered office is 54/58 Glasgow Street, Helensburgh, G84 9NS, United Kingdom.
2
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.
Tangible fixed assets and depreciation
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Land & buildings
2% straight line
Plant & machinery
15% reducing balance
Motor vehicles
25% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Under FRS102 deferred taxation is provided on the temporary diference arising from the revaluation. A deferred tax charge of £34,000 arose on transition to FRS 102.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Morar Lodge Nursing Home Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
868,102
442,768
-
1,310,870
Additions
-
1,298
32,989
34,287
At 31 March 2025
868,102
444,066
32,989
1,345,157
At 1 April 2024
438,487
342,696
-
781,183
Charge for the year
17,362
15,205
4,948
37,515
At 31 March 2025
455,849
357,901
4,948
818,698
At 31 March 2025
412,253
86,165
28,041
526,459
At 31 March 2024
429,615
100,072
-
529,687
Amounts falling due within one year
Trade debtors
5,612
27,438
Amounts due from group undertakings etc.
-
347,258
Accrued income and prepayments
(98,330)
-
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
12,229
20,602
Amounts owed to group undertakings and other participating interests
-
75,000
Taxes and social security
7,960
34,884
Other creditors
10,292
2,533
7
Average number of employees
During the year the average number of employees was 39 (2024: 39).