Company registration number SC280045 (Scotland)
SPARKLERS PRIVATE NURSERY LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
SPARKLERS PRIVATE NURSERY LTD.
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
SPARKLERS PRIVATE NURSERY LTD.
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
33,502
39,071
Current assets
Debtors
4
19,432
17,640
Cash at bank and in hand
7,371
17,038
26,803
34,678
Creditors: amounts falling due within one year
5
(137,168)
(125,227)
Net current liabilities
(110,365)
(90,549)
Total assets less current liabilities
(76,863)
(51,478)
Creditors: amounts falling due after more than one year
6
(174,406)
(213,417)
Net liabilities
(251,269)
(264,895)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(251,369)
(264,995)
Total equity
(251,269)
(264,895)

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 February 2026 and are signed on its behalf by:
Mrs R White
Director
Company registration number SC280045 (Scotland)
SPARKLERS PRIVATE NURSERY LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Sparklers Private Nursery Ltd. is a private company limited by shares incorporated in Scotland. The registered office is 90 Mitchell Street, Glasgow, Scotland, G1 3NQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

During the period to 31 August 2025, the company made a profit of £13,626 (2025: £50,303) and it's total liabilities exceeded its assets by £251,269 (2025: £264,895)

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on a straight line bais
Plant and equipment
10% on a straight line basis
Fixtures and fittings
15% on a straight line basis
Computers
33% on a straight line basis
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

SPARKLERS PRIVATE NURSERY LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
26
30
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 September 2024 and 31 August 2025
38,222
93,864
132,086
Depreciation and impairment
At 1 September 2024
15,474
77,541
93,015
Depreciation charged in the year
2,867
2,702
5,569
At 31 August 2025
18,341
80,243
98,584
Carrying amount
At 31 August 2025
19,881
13,621
33,502
At 31 August 2024
22,748
16,323
39,071
SPARKLERS PRIVATE NURSERY LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
19,432
4,307
Other debtors
-
0
13,333
19,432
17,640
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
56,654
51,968
Trade creditors
3,904
208
Taxation and social security
15,532
9,905
Other creditors
61,078
63,146
137,168
125,227
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
15,555
21,133
Other creditors
158,851
192,284
174,406
213,417
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