REGISTERED NUMBER: SC259489 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Edinburgh Childcare Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Ms J A Hunter

SECRETARY:

Ms J A Hunter

REGISTERED OFFICE:

58 Saughton Crescent

Edinburgh

Lothian

EH12 5SP

REGISTERED NUMBER:

SC259489 (Scotland)

ACCOUNTANTS:

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

FIXED ASSETS

Tangible assets

4

1,243,617

1,244,993

CURRENT ASSETS

Debtors

5

43,541

39,575

Cash at bank and in hand

48,535

10,535

92,076

50,110

CREDITORS

Amounts falling due within one year

6

172,210

130,194

NET CURRENT LIABILITIES

(80,134

)

(80,084

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,163,483

1,164,909

CREDITORS

Amounts falling due after more than one year

7

(179,509

)

(249,514

)

PROVISIONS FOR LIABILITIES

(23,000

)

(22,500

)

NET ASSETS

960,974

892,895

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

960,972

892,893

SHAREHOLDERS' FUNDS

960,974

892,895

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

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

The director acknowledges her 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 31 August 2026 and were signed by:

Ms J A Hunter - Director

1.	STATUTORY INFORMATION

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

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Going concern

The director has considered the company's financial position for a period of 12 months from the date of signing these financial statements and has reasonable expectations that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, these financial statements have been prepared on a going concern basis,

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

1,239,492

4,218

35,205

4,843

1,283,758

DEPRECIATION

At 1 December 2024

-

4,218

31,880

2,667

38,765

Charge for year

-

-

832

544

1,376

At 30 November 2025

-

4,218

32,712

3,211

40,141

NET BOOK VALUE

At 30 November 2025

1,239,492

-

2,493

1,632

1,243,617

At 30 November 2024

1,239,492

-

3,325

2,176

1,244,993

Tangible fixed assets with a net book value of £1,243,617 (2024: £1,244,992) have been pledged as security in favour of Lloyds TSB Scotland PLC and Bank of Scotland PLC.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Directors' current accounts

41,098

36,435

Prepayments

2,443

3,140

43,541

39,575

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans and overdrafts

65,992

68,974

Tax

38,498

16,243

Social security and other taxes

39,565

35,999

Other creditors

25,509

5,554

Accrued expenses

2,646

3,424

172,210

130,194

Lloyds TSB Scotland PLC hold both fixed and floating charges dated 11 August 2008 and 25 January 2010 respectively over all assets of the company as security. Bank of Scotland PLC hold fixed charges dated 26 February 2015 and 1 April 2016 over the property of the company as security.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans - 2-5 years

179,509

206,140

Bank loans more 5 yr by instal

-

43,374

179,509

249,514

30/11/25

30/11/24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

43,374

Lloyds TSB Scotland PLC hold both fixed and floating charges dated 11 August 2008 and 25 January 2010 respectively over all assets of the company as security. Bank of Scotland PLC hold fixed charges dated 26 February 2015 and 1 April 2016 over the property of the company as security.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30/11/25

30/11/24

£

£

Ms J A Hunter

Balance outstanding at start of year

36,434

68,403

Amounts advanced

59,665

36,531

Amounts repaid

(55,000

)

(68,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

41,099

36,434