Company Registration No. SC258836 (Scotland)
Mulberry Bush Montessori Limited
Unaudited accounts
for the year ended 31 December 2025
Mulberry Bush Montessori Limited
Unaudited accounts
Contents
Mulberry Bush Montessori Limited
Company Information
for the year ended 31 December 2025
Directors
Mohammad Amir Sadiq
Saqib Assam Sadiq
Company Number
SC258836 (Scotland)
Registered Office
90 Fernlea
Bearsden
Glasgow
G61 1NB
United Kingdom
Accountants
AMS Accounting Services Ltd
Chartered Certified Accountants
13 Corrie Crescent
Newton Mearns
Glasgow
United Kingdom
G77 5XP
Mulberry Bush Montessori Limited
Statement of financial position
as at 31 December 2025
Tangible assets
87,932
106,435
Cash at bank and in hand
72,717
-
Creditors: amounts falling due within one year
(105,161)
(73,118)
Net current liabilities
(26,454)
(23,806)
Total assets less current liabilities
61,478
82,629
Creditors: amounts falling due after more than one year
-
(19,835)
Called up share capital
3
1
Profit and loss account
61,475
62,793
Shareholders' funds
61,478
62,794
For the year ending 31 December 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by
Mohammad Amir Sadiq
Director
Company Registration No. SC258836
Mulberry Bush Montessori Limited
Notes to the Accounts
for the year ended 31 December 2025
Mulberry Bush Montessori Limited is a private company, limited by shares, registered in Scotland, registration number SC258836. The registered office is 90 Fernlea, Bearsden, Glasgow, G61 1NB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Goodwill, being the amount paid in connection with the acquisition of a business is nil. It is being amortised evenly over its estimated useful life of nil years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance basis
Motor vehicles
25% on reducing balance basis
Fixtures & fittings
15% on reducing balance basis
Computer equipment
15% on reducing balance basis
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 balance sheet date.
Mulberry Bush Montessori Limited
Notes to the Accounts
for the year ended 31 December 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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.
Hire purchase and leasing commitments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
457,951
11,501
129,177
598,629
At 31 December 2025
457,951
11,501
129,177
598,629
At 1 January 2025
354,291
10,707
127,196
492,194
Charge for the year
2,073
119
297
2,489
Surplus on revaluation
16,014
-
-
16,014
At 31 December 2025
372,378
10,826
127,493
510,697
At 31 December 2025
85,573
675
1,684
87,932
At 31 December 2024
103,660
794
1,981
106,435
Amounts falling due after more than one year
Accrued income and prepayments
5,812
49,312
Mulberry Bush Montessori Limited
Notes to the Accounts
for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
44,106
Taxes and social security
6,506
11,277
Other creditors
30,081
17,735
Loans from directors
66,436
-
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 23 (2024: 24).