Keith Play Centre Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC323212

KEITH PLAY CENTRE LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2026

KEITH PLAY CENTRE LTD

FINANCIAL STATEMENTS

PERIOD FROM 1 AUGUST 2025 TO 31 MARCH 2026

Contents	Page

Officers and professional advisers	1

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position and the notes to the financial statements	3

KEITH PLAY CENTRE LTD

OFFICERS AND PROFESSIONAL ADVISERS

Director	C Harding

Registered office	Keith Sports & Community Centre
	Banff Road
	Keith
	Moray
	AB55 5GT

Accountants	Ritsons
	Chartered Accountants
	26-30 Marine Place
	Buckie
	Moray
	AB56 1UT

KEITH PLAY CENTRE LTD

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KEITH PLAY CENTRE LTD

PERIOD FROM 1 AUGUST 2025 TO 31 MARCH 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Keith Play Centre Ltd for the period ended 31 March 2026, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Keith Play Centre Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of Keith Play Centre Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Keith Play Centre Ltd and its director for our work or for this report.

It is your duty to ensure that Keith Play Centre Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Keith Play Centre Ltd. You consider that Keith Play Centre Ltd is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of Keith Play Centre Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ritsons Chartered Accountants

26-30 Marine Place Buckie Moray AB56 1UT

15 April 2026

KEITH PLAY CENTRE LTD

STATEMENT OF FINANCIAL POSITION

31 March 2026

	Period from
	1 Aug 25 to	Year to
	31 Mar 26	31 Jul 25
	£	£
Fixed assets	-	27,472
	----	--------

Current assets	33,044	117,772
Prepayments and accrued income	-	1,067
	--------	---------
	33,044	118,839

Creditors: amounts falling due within one year	6,755	523
	--------	---------
NET CURRENT ASSETS	26,289	118,316
	--------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES	26,289	145,788

Accruals and deferred income	1,500	900
	--------	---------
	24,789	144,888
	--------	---------

Capital and reserves	24,789	144,888
	--------	---------

Notes to the financial statements

1. Employee numbers

The average number of persons employed by the company during the period amounted to 6 (2025: 9 ).

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

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

These financial statements were approved by the board of directors and authorised for issue on 15 April 2026 , and are signed on behalf of the board by:

C Harding
Director

Company registration number: SC323212

The company is a private company limited by shares, registered in Scotland.