ALANMART DAY CARE LTD.


Director	FIVEY, Marion Hagan


Company Secretary	FIVEY, Stephanie Claire


Registered Address	6b Muirhead Road
	Stenhousemuir
	FK5 4HZ


Registered Number	SC253015 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		374,447		368,068
			374,447		368,068
Current assets
Debtors	5	44,375		36,272
Cash at bank and on hand		116		164
		44,491		36,436
Creditors amounts falling due within one year	6	(114,700)		(109,214)
Net current assets (liabilities)			(70,209)		(72,778)
Total assets less current liabilities			304,238		295,290
Creditors amounts falling due after one year	7		(22,184)		(37,333)
Net assets			282,054		257,957
Capital and reserves
Called up share capital			100		100
Revaluation reserve			83,003		83,003
Profit and loss account			198,951		174,854
Shareholders' funds			282,054		257,957

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 Director acknowledges 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 Director on 7 September 2026, and are signed on its behalf by:

FIVEY, Marion Hagan
Director
Registered Company No. SC253015

ALANMART DAY CARE LTD.

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

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Fixtures and fittings	15
	Vehicles	25
	Office Equipment	33

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	16		16

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 25	15,000	15,000
At 31 March 26	15,000	15,000
Amortisation and impairment
At 01 April 25	15,000	15,000
At 31 March 26	15,000	15,000
Net book value
At 31 March 26	-	-
At 31 March 25	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 25	300,000	90,964	37,373	73,527	17,157	519,021
Additions	-	1,078	31,250	-	3,728	36,056
Disposals	-	-	(37,373)	-	-	(37,373)
At 31 March 26	300,000	92,042	31,250	73,527	20,885	517,704
Depreciation and impairment
At 01 April 25	-	48,332	25,549	61,809	15,263	150,953
Charge for year	-	8,652	8,235	1,758	932	19,577
On disposals	-	-	(27,273)	-	-	(27,273)
At 31 March 26	-	56,984	6,511	63,567	16,195	143,257
Net book value
At 31 March 26	300,000	35,058	24,739	9,960	4,690	374,447
At 31 March 25	300,000	42,632	11,824	11,718	1,894	368,068

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	36,204	31,283
Prepayments and accrued income	8,171	4,989
Total	44,375	36,272

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	2,849	3,539
Bank borrowings and overdrafts	12,577	25,044
Taxation and social security	22,864	10,720
Finance lease and HP contracts	8,681	-
Other creditors	61,933	63,844
Accrued liabilities and deferred income	5,796	6,067
Total	114,700	109,214

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	22,184	37,333
Total	22,184	37,333