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# RED SQUIRREL MONTESSORIE NURSERY LIMITED

## Company Registration Number:
SC505059 (Scotland)

## Unaudited statutory accounts for the year ended 31 May 2025

## Period of accounts

## Start date: 1 June 2024

## End date: 31 May 2025

# RED SQUIRREL MONTESSORIE NURSERY LIMITED

## Contents of the Financial Statements

for the Period Ended 31 May 2025

Balance sheet |
Additional notes |
Balance sheet notes |

# RED SQUIRREL MONTESSORIE NURSERY LIMITED

## Balance sheet

As at 31 May 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 21,928 | 27,207
Total fixed assets: |  | 21,928 | 27,207
Current assets
Stocks: | 4 | 2,400 | 2,400
Debtors: | 5 | 141,327 | 141,275
Cash at bank and in hand: |  | 52,613 | 2,314
Total current assets: |  | 196,340 | 145,989
Creditors: amounts falling due within one year: | 6 | ( 108,900 ) | ( 99,074 )
Net current assets (liabilities): |  | 87,440 | 46,915
Total assets less current liabilities: |  | 109,368 | 74,122
Creditors: amounts falling due after more than one year: | 7 |  | ( 6,541 )
Provision for liabilities: |  | ( 815 ) | ( 2,245 )
Total net assets (liabilities): |  | 108,553 | 65,336
Capital and reserves
Called up share capital: |  | 1,000 | 1,000
Profit and loss account: |  | 107,553 | 64,336
Total Shareholders' funds: |  | 108,553 | 65,336

The notes form part of these financial statements

# RED SQUIRREL MONTESSORIE NURSERY LIMITED

## Balance sheet statements

For the year ending 31 May 2025 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 23 February 2026
and signed on behalf of the board by:

Name: Susan Swaine
Status: Director

The notes form part of these financial statements

# RED SQUIRREL MONTESSORIE NURSERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

  Tangible fixed assets depreciation policy

  Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Furniture and fittings 25% reducing balance Motor vehicles 25% reducing balance

  Valuation information and policy

  Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss

# RED SQUIRREL MONTESSORIE NURSERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 22 | 25

# RED SQUIRREL MONTESSORIE NURSERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 June 2024 |  |  | 18,793 |  | 45,536 | 64,329
Additions |  |  | 2,031 |  |  | 2,031
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 May 2025 |  |  | 20,824 |  | 45,536 | 66,360
Depreciation |  |  |  |  |  |
At 1 June 2024 |  |  | 10,796 |  | 26,326 | 37,122
Charge for year |  |  | 2,507 |  | 4,803 | 7,310
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 May 2025 |  |  | 13,303 |  | 31,129 | 44,432
Net book value |  |  |  |  |  |
At 31 May 2025 |  |  | 7,521 |  | 14,407 | 21,928
At 31 May 2024 |  |  | 7,997 |  | 19,210 | 27,207

# RED SQUIRREL MONTESSORIE NURSERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 4. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 2,400 | 2,400
Total | 2,400 | 2,400

# RED SQUIRREL MONTESSORIE NURSERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 19,991 | 23,315
Other debtors | 121,336 | 117,960
Total | 141,327 | 141,275

# RED SQUIRREL MONTESSORIE NURSERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 6,000 | 6,000
Amounts due under finance leases and hire purchase contracts |  | 1,198
Taxation and social security | 77,962 | 76,342
Accruals and deferred income | 20,194 | 14,004
Other creditors | 4,744 | 1,530
Total | 108,900 | 99,074

# RED SQUIRREL MONTESSORIE NURSERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 7. Creditors: amounts falling due after more than one year note

|  | 2024
--- | --- | ---
|  | £
Bank loans and overdrafts |  | 6,541
Total |  | 6,541