Bishopbriggs Out Of School Care Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC319978 (Scotland)

BISHOPBRIGGS OUT OF SCHOOL CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G D McGinty

Mrs J McGinty

SECRETARY:

G D McGinty

REGISTERED OFFICE:

Unit 11, Springfield Works

Emerson Road

Bishopbriggs

Glasgow

G64 1QE

REGISTERED NUMBER:

SC319978 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Tangible assets

4

46,602

1,650

CURRENT ASSETS

Debtors

5

657,186

651,466

Cash at bank

187,055

172,972

844,241

824,438

CREDITORS

Amounts falling due within one year

6

78,597

79,692

NET CURRENT ASSETS

765,644

744,746

TOTAL ASSETS LESS CURRENT
LIABILITIES

812,246

746,396

CREDITORS

Amounts falling due after more than one
year

7

35,816

-

NET ASSETS

776,430

746,396

CAPITAL AND RESERVES

Called up share capital

173

Capital redemption reserve

17

Retained earnings

776,240

746,206

SHAREHOLDERS' FUNDS

776,430

746,396

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

G D McGinty - Director

1.	STATUTORY INFORMATION

Bishopbriggs Out Of School Care Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the amounts due in respect of the provision of out of school care services for the year to which the financial statements relate.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on cost and 10% on cost

Government grants

Government grants in respect of revenue expenditure are credited to the profit and loss account in the period to which they relate.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for employees and makes pension contributions to the personal pension schemes of the company's directors. Contributions payable to these pension schemes are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 43 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

11,507

Additions

50,496

At 31 July 2025

62,003

DEPRECIATION

At 1 August 2024

9,857

Charge for year

5,544

At 31 July 2025

15,401

NET BOOK VALUE

At 31 July 2025

46,602

At 31 July 2024

1,650

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

7,196

10,294

Other debtors

648,510

641,172

Tax recoverable

1,480

-

657,186

651,466

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Finance leases

2,220

-

Trade creditors

3,808

2,306

Taxation and social security

34,855

38,521

Other creditors

37,714

38,865

78,597

79,692

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.7.25

31.7.24

£

Finance leases

35,816

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

Finance leases

38,036

-

Finance lease liabilities are secured over the assets to which they relate.

9.	OTHER FINANCIAL COMMITMENTS

At 31 July 2025 the company was committed to making total payments under non-cancellable operating leases of £26,320 (2024, £36,044).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 31 July 2025 the company had provided the directors with loans totalling £10,406 (2024, £255). Interest was charged on these loans at the official rate of interest. There are no fixed repayment terms for these loans which are included in other debtors.

11.	RELATED PARTY DISCLOSURES

At 31 July 2025 the company had provided a related party, as a result of common control, with an interest free loan of £630,500 (2024, £630,500). There are no fixed repayment terms for this loan which is included in other debtors.