REGISTERED NUMBER: SC235287 (Scotland)

Financial Statements for the Year Ended 31 August 2025

for

Forward Steps Nursery Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Elaine Brash

Janice Keenan

SECRETARY:

Elaine Brash

REGISTERED OFFICE:

59 Northgate Road

Glasgow

G21 3QT

REGISTERED NUMBER:

SC235287 (Scotland)

ACCOUNTANTS:

NKA Chartered Certified Accountants

4 Lynedoch Place

Glasgow

G3 6AB

FIXED ASSETS

Tangible assets

4

11,003

13,290

CURRENT ASSETS

Debtors

5

2,102

1,040

Cash at bank

55,856

122,595

57,958

123,635

CREDITORS

Amounts falling due within one year

6

9,916

29,059

NET CURRENT ASSETS

48,042

94,576

TOTAL ASSETS LESS CURRENT LIABILITIES

59,045

107,866

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

59,043

107,864

SHAREHOLDERS' FUNDS

59,045

107,866

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 28 May 2026 and were signed on its behalf by:

Janice Keenan - Director

Elaine Brash - Director

1.	STATUTORY INFORMATION

Forward Steps Nursery Ltd. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Tenants improvements

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred 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 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.

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 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Tenants

Plant and

and

Computer

improvements

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

35,348

11,566

22,753

15,582

85,249

Additions

-

534

-

-

534

At 31 August 2025

35,348

12,100

22,753

15,582

85,783

DEPRECIATION

At 1 September 2024

34,603

9,649

18,471

9,236

71,959

Charge for year

186

-

1,070

1,565

2,821

At 31 August 2025

34,789

9,649

19,541

10,801

74,780

NET BOOK VALUE

At 31 August 2025

559

2,451

3,212

4,781

11,003

At 31 August 2024

745

1,917

4,282

6,346

13,290

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

2,102

1,040

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Tax

3,730

22,011

Social security and other taxes

-

638

Other creditors

607

681

Directors' current accounts

5,579

5,729

9,916

29,059