Registration number: SC258918

Heathpark Nursery Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 4

Heathpark Nursery Ltd

Company Information

Directors

Mrs Lyndsay Margaret Grant Mr Stephen J Grant

Company secretary

Mr Stephen J Grant

Registered office

98 Lasswade Road Edinburgh Lanarkshire EH16 6SU

Accountants

JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

Heathpark Nursery Ltd

(Registration number: SC258918)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets		2,205	8,166
Current assets
Debtors	3	615,932	648,682
Cash at bank and in hand		405,257	124,237
		1,021,189	772,919
Creditors: Amounts falling due within one year	4	(132,856)	(91,291)
Net current assets		888,333	681,628
Net assets		890,538	689,794
Capital and reserves
Called up share capital		2	2
Retained earnings		890,536	689,792
Shareholders' funds		890,538	689,794

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 May 2026 and signed on its behalf by:
 

......................................... Mrs Lyndsay Margaret Grant Director

Heathpark Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 17 (2024 - 16).

3

Debtors

	Note	2025 £	2024 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest		615,932	648,682
		615,932	648,682

Heathpark Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	37,784	28,854
Taxation and social security	94,114	61,601
Other creditors	958	836
	132,856	91,291