SUMMERS NURSERY LIMITED

Company Registration Number:
SC252989 (Scotland)

Unaudited abridged accounts for the year ended 30 September 2025

Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

SUMMERS NURSERY LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet
Notes

SUMMERS NURSERY LIMITED

Balance sheet

As at 30 September 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 103,361 114,740
Tangible assets: 4 64,833 67,268
Total fixed assets: 168,194 182,008
Current assets
Stocks: 3,400 3,400
Debtors: 5 253,965 521,892
Cash at bank and in hand: 438,112 414,827
Total current assets: 695,477 940,119
Creditors: amounts falling due within one year:   (502,768) (510,002)
Net current assets (liabilities): 192,709 430,117
Total assets less current liabilities: 360,903 612,125
Total net assets (liabilities): 360,903 612,125
Capital and reserves
Called up share capital: 4,353 4,353
Share premium account: 99,647 99,647
Profit and loss account: 256,903 508,125
Shareholders funds: 360,903 612,125

The notes form part of these financial statements

SUMMERS NURSERY LIMITED

Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 July 2026
and signed on behalf of the board by:

Name: James Young
Status: Director

The notes form part of these financial statements

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Tangible fixed assets and depreciation policy

20% reducing balance

Intangible fixed assets and amortisation policy

4% on cost

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

2. Employees

2025 2024
Average number of employees during the period 78 89

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Intangible Assets

Total
Cost £
At 01 October 2024 284,480
At 30 September 2025 284,480
Amortisation
At 01 October 2024 169,740
Charge for year 11,379
At 30 September 2025 181,119
Net book value
At 30 September 2025 103,361
At 30 September 2024 114,740

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Tangible Assets

Total
Cost £
At 01 October 2024 548,608
Additions 7,682
At 30 September 2025 556,290
Depreciation
At 01 October 2024 481,340
Charge for year 10,117
At 30 September 2025 491,457
Net book value
At 30 September 2025 64,833
At 30 September 2024 67,268

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

5. Debtors

Debtors includes a loan to directors of 112,500 (2024 - 225,000)

SUMMERS NURSERY LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

6. Loans to directors

Name of director receiving advance or credit: James & Jacqueline Young
Description of the loan: Loan advance
£
Balance at 01 October 2024 225,000
Advances or credits made: 0
Advances or credits repaid: 112,500
Balance at 30 September 2025 112,500