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REGISTERED NUMBER: SC461109 (Scotland)




















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CADZOW NURSERY SCHOOL LIMITED
CADZOW NURSERY SCHOOL LIMITED (REGISTERED NUMBER: SC461109)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CADZOW NURSERY SCHOOL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTOR: Mr William Hyslop





SECRETARY: Mrs Fiona Hyslop





REGISTERED OFFICE: 16 Carlisle Road
Hamilton
ML3 7DB





REGISTERED NUMBER: SC461109 (Scotland)





ACCOUNTANTS: Feely & Company, Chartered Accountants
165 Main Street
Wishaw
Lanarkshire
ML2 7AU
Page 1
CADZOW NURSERY SCHOOL LIMITED (REGISTERED NUMBER: SC461109)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,277,398 1,295,654

CURRENT ASSETS
Cash at bank and in hand 129,531 23,858

CREDITORS
Amounts falling due within one year 5 132,122 82,306
NET CURRENT LIABILITIES (2,591 ) (58,448 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,274,807 1,237,206

CREDITORS
Amounts falling due after more than one year 6 428,088 472,521
NET ASSETS 846,719 764,685

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 846,619 764,585
SHAREHOLDERS' FUNDS 846,719 764,685

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 11 June 2026 and were signed by:





Mr William Hyslop - Director


The notes form part of these financial statements

Page 2
CADZOW NURSERY SCHOOL LIMITED (REGISTERED NUMBER: SC461109)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

Cadzow Nursery School 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.

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 sales of goods and services, excluding value added tax.

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 etc - 20% on reducing balance and 2% on reducing balance

At each balance sheet date, the company reviews the carrying amount of the tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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 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.

Basic financial instruments
Basic financial instruments, including short term trade and other debtors due to be settled within one year, are accounted for at their transaction price.

Trade and other debtors are reviewed for impairment (e.g. bad debts) at the end of each accounting period.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 49 (2024 - 48 ) .

Page 3 continued...
CADZOW NURSERY SCHOOL LIMITED (REGISTERED NUMBER: SC461109)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2024
and 30 September 2025 1,092,135 325,449 1,417,584
DEPRECIATION
At 1 October 2024 - 121,930 121,930
Charge for year - 18,256 18,256
At 30 September 2025 - 140,186 140,186
NET BOOK VALUE
At 30 September 2025 1,092,135 185,263 1,277,398
At 30 September 2024 1,092,135 203,519 1,295,654

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 40,102 37,889
Taxation and social security 72,229 30,304
Other creditors 19,791 14,113
132,122 82,306

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 428,088 472,521

Amounts falling due in more than five years:

Repayable by instalments
Loan Account 1 189,482 198,713
Loan Account 2 120,268 139,366
6C Auchingramont Rd - Mortgage 111,310 117,081
421,060 455,160

Page 4