ABC Children's Services Limited SC229641 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is operating a childrens nursery Digita Accounts Production Advanced 6.30.9574.0 true true SC229641 2024-11-01 2025-10-31 SC229641 2025-10-31 SC229641 bus:OrdinaryShareClass1 2025-10-31 SC229641 core:CurrentFinancialInstruments 2025-10-31 SC229641 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 SC229641 core:FurnitureFittingsToolsEquipment 2025-10-31 SC229641 core:LandBuildings 2025-10-31 SC229641 bus:SmallEntities 2024-11-01 2025-10-31 SC229641 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC229641 bus:FilletedAccounts 2024-11-01 2025-10-31 SC229641 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC229641 bus:RegisteredOffice 2024-11-01 2025-10-31 SC229641 bus:Director1 2024-11-01 2025-10-31 SC229641 bus:Director2 2024-11-01 2025-10-31 SC229641 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 SC229641 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC229641 core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 SC229641 core:LandBuildings 2024-11-01 2025-10-31 SC229641 core:LeaseholdImprovements 2024-11-01 2025-10-31 SC229641 countries:Scotland 2024-11-01 2025-10-31 SC229641 2024-10-31 SC229641 core:FurnitureFittingsToolsEquipment 2024-10-31 SC229641 core:LandBuildings 2024-10-31 SC229641 2023-11-01 2024-10-31 SC229641 2024-10-31 SC229641 bus:OrdinaryShareClass1 2024-10-31 SC229641 core:CurrentFinancialInstruments 2024-10-31 SC229641 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 SC229641 core:FurnitureFittingsToolsEquipment 2024-10-31 SC229641 core:LandBuildings 2024-10-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC229641

ABC Children's Services Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

ABC Children's Services Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

ABC Children's Services Limited

Company Information

Directors | Mr Arthur McLean Mr Alan George Morgan

Registered office | 12 Rose Terrace PERTH PH1 5HA

Accountants | Morris & Young Chartered Accountants 6 Atholl Crescent PERTH PH1 5JN

ABC Children's Services Limited

(Registration number: SC229641)
Statement of Financial Position as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 38,424 | 42,933
Current assets |  |  |
Debtors | 5 | 70,782 | 63,063
Cash at bank and in hand |  | 11,815 | 40
|  | 82,597 | 63,103
Creditors: Amounts falling due within one year | 6 | (136,224) | (183,282)
Net current liabilities |  | (53,627) | (120,179)
Total assets less current liabilities |  | (15,203) | (77,246)
Provisions for liabilities |  | (3,587) | (4,151)
Net liabilities |  | (18,790) | (81,397)
Capital and reserves |  |  |
Called up share capital | 7 | 12 | 12
Retained earnings |  | (18,802) | (81,409)
Shareholders' deficit |  | (18,790) | (81,397)

ABC Children's Services Limited

(Registration number: SC229641)
Statement of Financial Position as at 31 October 2025

For the financial year ending 31 October 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 accounts have been prepared 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.

These financial statements have been 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 4 June 2026 and signed on its behalf by:

......................................... Mr Arthur McLean Director
......................................... Mr Alan George Morgan Director

ABC Children's Services Limited

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

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
12 Rose Terrace
PERTH
PH1 5HA

These financial statements were authorised for issue by the Board on 4 June 2026.

2 | 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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

The financial statements are presented in sterling (£) and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

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.

ABC Children's Services Limited

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

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Tenants improvements | 10% reducing balance
Fixtures, fittings & equipment | 15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price.

ABC Children's Services Limited

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2024 - 16).

ABC Children's Services Limited

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

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 November 2024 | 160,255 | 37,680 | 197,935
At 31 October 2025 | 160,255 | 37,680 | 197,935
Depreciation
At 1 November 2024 | 124,057 | 30,945 | 155,002
Charge for the year | 3,620 | 889 | 4,509
At 31 October 2025 | 127,677 | 31,834 | 159,511
Carrying amount
At 31 October 2025 | 32,578 | 5,846 | 38,424
At 31 October 2024 | 36,198 | 6,735 | 42,933

Included within the net book value of land and buildings above is £32,578 (2024 - £36,198) in respect of freehold land and buildings.

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 6,359 | 4,641
Other debtors | 64,423 | 58,422
| 70,782 | 63,063

ABC Children's Services Limited

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

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | - | 10,398
Trade creditors |  | 14,666 | 15,206
Taxation and social security |  | 28,577 | 4,020
Accruals and deferred income |  | 2,068 | 119,722
Other creditors |  | 90,913 | 33,936
|  | 136,224 | 183,282

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 12 | 12 | 12 | 12

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | - | 10,398

9 | Related party transactions

Summary of transactions with other related parties

The company has taken advantage of the exemption in FRS 102 "Related Party Discosures" from disclosing transactions with the other members of the Group.