Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC291171 L Brands M Brands K McMillan L Brands. true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC291171 2025-03-31 SC291171 2026-03-31 SC291171 2025-04-01 2026-03-31 SC291171 frs-core:CurrentFinancialInstruments 2026-03-31 SC291171 frs-core:ComputerEquipment 2026-03-31 SC291171 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC291171 frs-core:ComputerEquipment 2025-03-31 SC291171 frs-core:NetGoodwill 2026-03-31 SC291171 frs-core:NetGoodwill 2025-04-01 2026-03-31 SC291171 frs-core:NetGoodwill 2025-03-31 SC291171 frs-core:PlantMachinery 2026-03-31 SC291171 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC291171 frs-core:PlantMachinery 2025-03-31 SC291171 frs-core:ShareCapital 2026-03-31 SC291171 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC291171 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC291171 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC291171 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC291171 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC291171 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC291171 1 2025-04-01 2026-03-31 SC291171 frs-core:DeferredTaxation 2025-04-01 2026-03-31 SC291171 frs-core:DeferredTaxation 2025-03-31 SC291171 frs-core:DeferredTaxation 2026-03-31 SC291171 frs-bus:Director1 2025-04-01 2026-03-31 SC291171 frs-bus:Director1 2025-03-31 SC291171 frs-bus:Director1 2026-03-31 SC291171 frs-bus:Director2 2025-04-01 2026-03-31 SC291171 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 SC291171 frs-countries:Scotland 2025-04-01 2026-03-31 SC291171 2024-03-31 SC291171 2025-03-31 SC291171 2024-04-01 2025-03-31 SC291171 frs-core:CurrentFinancialInstruments 2025-03-31 SC291171 frs-core:ShareCapital 2025-03-31 SC291171 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC291171
Aberdeen Step By Step Nursery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Nuvo Scotland Limited
Aberdeen Step By Step Nursery Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Aberdeen Step By Step Nursery Limited
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Aberdeen Step By Step Nursery Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aberdeen Step By Step Nursery Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Aberdeen Step By Step Nursery Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Aberdeen Step By Step Nursery Limited and state those matters that we have agreed to state to the directors of Aberdeen Step By Step Nursery Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aberdeen Step By Step Nursery Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Aberdeen Step By Step Nursery Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Aberdeen Step By Step Nursery Limited . You consider that Aberdeen Step By Step Nursery Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Aberdeen Step By Step Nursery Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

5 August 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Aberdeen Step By Step Nursery Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC291171

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 20,000
Tangible Assets | 5 |  | 4,457 |  | 4,235
|  |  | 4,457 |  | 24,235
CURRENT ASSETS
Debtors | 6 | 1,550 |  | - |
Cash at bank and in hand |  | 191,344 |  | 119,779 |
|  | 192,894 |  | 119,779 |
Creditors: Amounts Falling Due Within One Year | 7 | (41,438 ) |  | (22,921 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 151,456 |  | 96,858
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 155,913 |  | 121,093
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,114 ) |  | (1,012 )
NET ASSETS |  |  | 154,799 |  | 120,081
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 154,699 |  | 119,981
SHAREHOLDERS' FUNDS |  |  | 154,799 |  | 120,081

Page 2
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Aberdeen Step By Step Nursery Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 5 August 2026 and were signed on its behalf by:

L Brands Director
5 August 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Aberdeen Step By Step Nursery Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Aberdeen Step By Step Nursery Limited is a private company, limited by shares, incorporated in Scotland, registered number SC291171 . The registered office is Step By Step, Fairview Street, Danestone, Aberdeen, AB22 8ZP.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates and value added taxes.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
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, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.6. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
...CONTINUED
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Aberdeen Step By Step Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Financial Instruments - continued
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2025: 19)
19 19
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 200,000
As at 31 March 2026 | 200,000
Amortisation
As at 1 April 2025 | 180,000
Provided during the period | 20,000
As at 31 March 2026 | 200,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | 20,000

Page 5
Page 6
Aberdeen Step By Step Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 27,766 | 3,592 | 31,358
Additions | 1,667 | - | 1,667
As at 31 March 2026 | 29,433 | 3,592 | 33,025
Depreciation
As at 1 April 2025 | 23,703 | 3,420 | 27,123
Provided during the period | 1,402 | 43 | 1,445
As at 31 March 2026 | 25,105 | 3,463 | 28,568
Net Book Value
As at 31 March 2026 | 4,328 | 129 | 4,457
As at 1 April 2025 | 4,063 | 172 | 4,235

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,550 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 10,903 |  | 6,163
Other taxes and social security | 4,568 |  | 5,165
Other creditors | 1,202 |  | 1,040
Accruals and deferred income | 24,057 |  | 9,977
Directors' loan accounts | 708 |  | 576
| 41,438 |  | 22,921

8. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 April 2025 | 1,012 | 1,012
Deferred taxation | 102 | 102
Balance at 31 March 2026 | 1,114 | 1,114

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Aberdeen Step By Step Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Directors Advances, Credits and Guarantees
Included within creditors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Lynn Brands | (576 ) | 180 | (312 ) | - | (708 )

The above loan is interest free and has no fixed repayment terms.
10. Ultimate Controlling Party
The company's ultimate controlling party is L Brands.
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