Company Registration No. SC235192 (Scotland)
Gleniffer Nursery Limited
Unaudited accounts
for the year ended 31 August 2025
Gleniffer Nursery Limited
Unaudited accounts
Contents
Gleniffer Nursery Limited
Company Information
for the year ended 31 August 2025
Directors
Sitwat Salman Choudry
Nobeela Khalid
Company Number
SC235192 (Scotland)
Registered Office
13 Corrie Crescent
Newton Mearns
Glasgow
G77 5XP
Scotland
Accountants
AMS Accounting Services Ltd
Chartered Certified Accountants
13 Corrie Crescent
Newton Mearns
Glasgow
United Kingdom
G77 5XP
Gleniffer Nursery Limited
Statement of financial position
as at 31 August 2025
Intangible assets
35,000
-
Tangible assets
9,065
69,321
Cash at bank and in hand
(8,438)
12,937
Creditors: amounts falling due within one year
(3,690)
(13,236)
Net current (liabilities)/assets
(4,898)
13,431
Total assets less current liabilities
39,167
82,752
Creditors: amounts falling due after more than one year
(778)
(917)
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
38,387
68,772
Shareholders' funds
38,389
68,774
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 May 2026 and were signed on its behalf by
Nobeela Khalid
Director
Company Registration No. SC235192
Gleniffer Nursery Limited
Notes to the Accounts
for the year ended 31 August 2025
Gleniffer Nursery Limited is a private company, limited by shares, registered in Scotland, registration number SC235192. The registered office is 13 Corrie Crescent, Newton Mearns, Glasgow, G77 5XP, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Goodwill, being the amount paid in connection with the acquisition of a business is nil. It is being amortised evenly over its estimated useful life of nil years.
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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.
Gleniffer Nursery Limited
Notes to the Accounts
for the year ended 31 August 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
At 1 September 2024
35,000
At 1 September 2024
35,000
Other increase/(decrease)
(35,000)
Gleniffer Nursery Limited
Notes to the Accounts
for the year ended 31 August 2025
5
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 September 2024
130,524
-
130,524
Disposals
(130,524)
-
(130,524)
At 31 August 2025
-
10,546
10,546
At 1 September 2024
61,203
-
61,203
Charge for the year
-
1,481
1,481
On disposals
(61,203)
-
(61,203)
At 31 August 2025
-
1,481
1,481
At 31 August 2025
-
9,065
9,065
At 31 August 2024
69,321
-
69,321
Amounts falling due within one year
Trade debtors
7,230
13,730
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
2,390
13,236
8
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
778
-
9
Average number of employees
During the year the average number of employees was 13 (2024: 14).