HEDGEHOGS NURSERY LIMITED


Directors	Patricia Esune Kean
	Robert Stevenson Kean


Company Secretary	Patricia Esune Kean


Registered Address	Crompton Road
	Southfield Industrial Estate
	Glenrothes
	KY6 2SF


Registered Number	SC294498 (Scotland)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		1,935		21,179
			1,935		21,179
Current assets
Stocks		-		3,000
Debtors	5	855		4,102
Cash at bank and on hand		28,848		22,536
		29,703		29,638
Creditors amounts falling due within one year	6	(2,164)		(5,657)
Net current assets (liabilities)			27,539		23,981
Total assets less current liabilities			29,474		45,160
Creditors amounts falling due after one year	7		(105,560)		(111,861)
Provisions for liabilities			(368)		(4,024)
Net assets			(76,454)		(70,725)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(76,456)		(70,727)
Shareholders' funds			(76,454)		(70,725)

The company was entitled to exemption from audit for this reporting period 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 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 July 2026, and are signed on its behalf by:

Robert Stevenson Kean
Director
Registered Company No. SC294498

HEDGEHOGS NURSERY LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	Hedgehogs Nursery 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.

	Statement of compliance
	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.

	Going concern
	The financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the directors who have confirmed that they will continue to support the company as required.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Employee benefits
	The company makes contributions into personal pension funds of certain employees. Contributions payable are charged to the profit and loss account in the year they are payable.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting 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.

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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	10
Fixtures and fittings	20	-
Vehicles	25	-
Office Equipment	-	3

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		4

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 February 25	43,734	43,734
At 31 January 26	43,734	43,734
Amortisation and impairment
At 01 February 25	43,734	43,734
At 31 January 26	43,734	43,734
Net book value
At 31 January 26	-	-
At 31 January 25	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 February 25	60,274	33,790	158	7,362	101,584
Additions	650	-	-	-	650
Disposals	(59,995)	(15,995)	(158)	(2,352)	(78,500)
At 31 January 26	929	17,795	-	5,010	23,734
Depreciation and impairment
At 01 February 25	53,927	19,395	150	6,933	80,405
Charge for year	866	3,590	-	-	4,456
On disposals	(54,631)	(6,358)	(150)	(1,923)	(63,062)
At 31 January 26	162	16,627	-	5,010	21,799
Net book value
At 31 January 26	767	1,168	-	-	1,935
At 31 January 25	6,347	14,395	8	429	21,179

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	680	3,593
Prepayments and accrued income	175	509
Total	855	4,102

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	754	3,967
Other creditors	-	160
Accrued liabilities and deferred income	1,410	1,530
Total	2,164	5,657

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	105,560	111,861
Total	105,560	111,861