REGISTERED NUMBER: SC307647 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

FIRST CLASS DAY NURSERY (PETERHEAD)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Kerry Ann McKechnie

Mrs June Taylor

SECRETARY:

Mrs Kerry Ann McKechnie

REGISTERED OFFICE:

25 Windmill Street

Peterhead

Aberdeenshire

AB42 1LH

REGISTERED NUMBER:

SC307647 (Scotland)

ACCOUNTANTS:

Goldwells

Goldwells House

Grange Road

Peterhead

Aberdeenshire

AB42 1WN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,252

5,702

5,252

5,702

CURRENT ASSETS

Stocks

10,000

11,000

Debtors

6

-

5,931

Cash at bank

58,381

35,212

68,381

52,143

CREDITORS

Amounts falling due within one year

7

19,807

13,121

NET CURRENT ASSETS

48,574

39,022

TOTAL ASSETS LESS CURRENT LIABILITIES

53,826

44,724

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

53,824

44,722

SHAREHOLDERS' FUNDS

53,826

44,724

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th May 2026 and were signed on its behalf by:

Mrs June Taylor - Director

1.	STATUTORY INFORMATION

First Class Day Nursery (Peterhead) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 net invoiced sales of goods, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Current or deferred 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.

Hire purchase and leasing commitments

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. Contributions payable to the company's pension scheme 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 13 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 30th September 2025

65,501

AMORTISATION

At 1st October 2024

and 30th September 2025

65,501

NET BOOK VALUE

At 30th September 2025

-

At 30th September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st October 2024

934

12,357

25,337

620

39,248

Additions

-

435

-

369

804

Disposals

(395

)

-

-

(70

)

(465

)

At 30th September 2025

539

12,792

25,337

919

39,587

DEPRECIATION

At 1st October 2024

714

8,898

23,659

275

33,546

Charge for year

55

551

419

148

1,173

Eliminated on disposal

(323

)

-

-

(61

)

(384

)

At 30th September 2025

446

9,449

24,078

362

34,335

NET BOOK VALUE

At 30th September 2025

93

3,343

1,259

557

5,252

At 30th September 2024

220

3,459

1,678

345

5,702

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,611

Other debtors

-

1,000

Prepayments

-

1,320

-

5,931

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

14,020

8,595

Social security and other taxes

3,879

2,361

Other creditors

1,883

2,101

Directors' current accounts

25

64

19,807

13,121

The loan from the director is interest free with no fixed terms of repayment.