Liberty Child Care Property (Elgin) Limited Accounts






Liberty Child Care Property (Elgin) Limited

	Company No. SC407180
		Information for Filing with The Registrar
		30 September 2025

The Director presents her report and the accounts for the year ended 30 September 2025.

Principal activities
The principal activity of the company during the year under review was property.




Director

The Director who served at any time during the year was as follows:

I. Robertson









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

I. Robertson
Director
13 February 2026

at	30 September 2025
Company No.		SC407180	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	3,875	4,844


				3,875	4,844
Current assets

	Debtors		5	7,231	5,889

	Cash at bank and in hand			197	1,727
				7,428	7,616
Creditors: Amount falling due within one year			6	(460,889)	(454,277)
Net current liabilities				(453,461)	(446,661)
Total assets less current liabilities				(449,586)	(441,817)




Net liabilities				(449,586)	(441,817)

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		8	(449,587)	(441,818)

Total equity				(449,586)	(441,817)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 September 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 13 February 2026 and signed on its behalf by:
I. Robertson
Director
13 February 2026

for the year ended 30 September 2025

General information

Liberty Child Care Property (Elgin) Limited is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC407180

Its registered office is:

3 Queen Street

Edinburgh

Scotland

EH2 1JE

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its 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.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Freehold buildings

20% Reducing balance

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	0

4	Tangible fixed assets
			Land and buildings	Total
			£	£
		Cost or revaluation
		At 1 October 2024	260,523	260,523




		At 30 September 2025	260,523	260,523
		Depreciation
		At 1 October 2024	255,679	255,679
		Charge for the year	969	969



		At 30 September 2025	256,648	256,648
		Net book values
		At 30 September 2025	3,875	3,875
		At 30 September 2024	4,844	4,844

5	Debtors
			2025	2024
			£	£




		VAT recoverable	7,231	5,889



			7,231	5,889

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£







		Loans from directors	27,779	27,529
		Other creditors	433,110	426,748

			460,889	454,277

Share Capital

One ordinary share at £1.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.