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Company Registration No. SC344634 (Scotland)
Camperdown Childrens Nursery Limited Unaudited accounts for the year ended 30 June 2025
Camperdown Childrens Nursery Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Camperdown Childrens Nursery Limited Company Information for the year ended 30 June 2025
Director
Laura Dunning
Secretary
Laura Dunning
Company Number
SC344634 (Scotland)
Registered Office
CAMPERDOWN CHILDRENS NURSERY LTD 159A HIGH STREET PRESTONPANS EH32 9AY
Accountants
JWD Accounting and Tax Services
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Camperdown Childrens Nursery Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
157,943
161,200
Current assets
Debtors
6
300,009
300,009
Cash at bank and in hand
112,243
161,186
412,252
461,195
Creditors: amounts falling due within one year
7
(4,815)
(9,904)
Net current assets
407,437
451,291
Net assets
565,380
612,491
Capital and reserves
Called up share capital
8
1
1
Profit and loss account
565,379
612,490
Shareholders' funds
565,380
612,491
For the year ending 30 June 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 her 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 12 March 2026 and were signed on its behalf by
Laura Dunning Director Company Registration No. SC344634
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Camperdown Childrens Nursery Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Camperdown Childrens Nursery Limited is a private company, limited by shares, registered in Scotland, registration number SC344634. The registered office is CAMPERDOWN CHILDRENS NURSERY LTD, 159A HIGH STREET, PRESTONPANS, EH32 9AY.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
2% Straight line
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024
35,000
At 30 June 2025
35,000
Amortisation
At 1 July 2024
35,000
At 30 June 2025
35,000
Net book value
At 30 June 2025
-
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Camperdown Childrens Nursery Limited Notes to the Accounts for the year ended 30 June 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
182,530
5,548
9,503
197,581
At 30 June 2025
182,530
5,548
9,503
197,581
Depreciation
At 1 July 2024
21,865
5,548
8,968
36,381
Charge for the year
3,123
-
134
3,257
At 30 June 2025
24,988
5,548
9,102
39,638
Net book value
At 30 June 2025
157,542
-
401
157,943
At 30 June 2024
160,665
-
535
161,200
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
300,009
300,009
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
2,608
7,135
Other creditors
(131)
(170)
Accruals
2,338
2,939
4,815
9,904
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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