Lochview Nursery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC315967

		5 January 2026		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,500		995,576
Investments	5		-		150,000

			4,500		1,145,576
CURRENT ASSETS
Debtors	6	685,479		1,034,423
Cash at bank and in hand		221,275		684,219

		906,754		1,718,642
Creditors: Amounts Falling Due Within One Year	7	(890,529 )		(438,549 )

NET CURRENT ASSETS (LIABILITIES)			16,225		1,280,093

TOTAL ASSETS LESS CURRENT LIABILITIES			20,725		2,425,669

Creditors: Amounts Falling Due After More Than One Year	8		(20,624 )		(1,375,322 )

NET ASSETS			101		1,050,347

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			1		1,050,247

SHAREHOLDERS' FUNDS			101		1,050,347

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Lochview Nursery Limited

Balance Sheet (continued)

As At 5 January 2026

For the period ending 5 January 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.

On behalf of the board

Mr Matthew Muller

Director

27/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Lochview Nursery Limited is a private company, limited by shares, incorporated in Scotland, registered number SC315967 . The registered office is 1 Johnstone Road, Gartcosh, North Lanarkshire, G69 8AZ.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

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:

Freehold	2% reducing balance
Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	20% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

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Lochview Nursery Limited

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 5 January 2026

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 45 (2024: 45)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 August 2024	1,036,835	3,054	219,693	149,527
Additions	-	-	42,508	-
Disposals	(1,036,835 )	(3,054 )	(243,375 )	(149,527 )

As at 5 January 2026	-	-	18,826	-

Depreciation
As at 1 August 2024	220,258	1,727	74,715	122,496
Provided during the period	-	-	2,397	-
Disposals	(220,258 )	(1,727 )	(62,786 )	(122,496 )

As at 5 January 2026	-	-	14,326	-

Net Book Value
As at 5 January 2026	-	-	4,500	-

As at 1 August 2024	816,577	1,327	144,978	27,031


	Computer Equipment	Total
	£	£
Cost
As at 1 August 2024	17,440	1,426,549
Additions	-	42,508
Disposals	(17,440 )	(1,450,231 )

As at 5 January 2026	-	18,826

...CONTINUED

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Lochview Nursery Limited

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 5 January 2026

Depreciation
As at 1 August 2024	11,777	430,973
Provided during the period	-	2,397
Disposals	(11,777 )	(419,044 )

As at 5 January 2026	-	14,326

Net Book Value
As at 5 January 2026	-	4,500

As at 1 August 2024	5,663	995,576

5. Investments

	Other
	£
Cost or Valuation
As at 1 August 2024	150,000
Disposals	(150,000 )

As at 5 January 2026	-

Provision
As at 1 August 2024	-

As at 5 January 2026	-

Net Book Value
As at 5 January 2026	-

As at 1 August 2024	150,000

6. Debtors

	5 January 2026	31 July 2024
	£	£
Due within one year
Trade debtors	22,149	-
Prepayments and accrued income	13,856	-
AGN Commercial Ltd	649,474	-

	685,479	-
Due after more than one year
Loan to KJB Holdings Ltd	-	989,423
Loan to AGN Developments Ltd	-	45,000

	-	1,034,423

	685,479	1,034,423

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Lochview Nursery Limited

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 5 January 2026

7. Creditors: Amounts Falling Due Within One Year

	5 January 2026	31 July 2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	17,796
Trade creditors	-	(1 )
Bank loans and overdrafts	610,959	202,457
Corporation tax	215,109	209,670
Net wages	18,785	-
Accruals and deferred income	45,676	-
Directors' loan accounts	-	8,627

	890,529	438,549

8. Creditors: Amounts Falling Due After More Than One Year

	5 January 2026	31 July 2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	24,806
Bank loans	-	1,337,609
Other taxes and social security	20,624	12,656
Other creditors	-	251

	20,624	1,375,322

9. Obligations Under Finance Leases and Hire Purchase

	5 January 2026	31 July 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	17,796
Later than one year and not later than five years	-	24,806

	-	42,602

	-	42,602

10. Share Capital

	5 January 2026	31 July 2024
	£	£
Allotted, Called up and fully paid	100	100

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