MUSSELBURGH PRIVATE NURSERY LTD


Director	ROBERTSON, Jennifer Marion


Registered Address	17 Bridge Street
	Musselburgh
	EH21 6AA


Registered Number	SC339500 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		8,983		11,719
			8,983		11,719
Current assets
Debtors	5	67,508		54,087
Cash at bank and on hand		2,392		86,435
		69,900		140,522
Creditors amounts falling due within one year	6	(77,184)		(150,784)
Net current assets (liabilities)			(7,284)		(10,262)
Total assets less current liabilities			1,699		1,457
Provisions for liabilities			(1,354)		(1,354)
Net assets			345		103
Capital and reserves
Called up share capital			92		92
Other reserves			10		10
Profit and loss account			243		1
Shareholders' funds			345		103

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 20 October 2026, and are signed on its behalf by:

ROBERTSON, Jennifer Marion
Director
Registered Company No. SC339500

MUSSELBURGH PRIVATE NURSERY 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.

	Revenue from rendering of services
	Revenue 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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.

	Goodwill
	Goodwill, being the amount paid in connection with the aquisition of a business in 2008 has been fully amortised.

	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	25
	Office Equipment	25

2.	Average number of employees


		2026		2025
	Average number of employees during the year	24		64

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 25	100,000
	At 31 March 26	100,000
	Amortisation and impairment
	At 01 April 25	100,000
	At 31 March 26	100,000
	Net book value
	At 31 March 26	-
	At 31 March 25	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	23,398
	At 31 March 26	23,398
	Depreciation and impairment
	At 01 April 25	11,679
	Charge for year	2,736
	At 31 March 26	14,415
	Net book value
	At 31 March 26	8,983
	At 31 March 25	11,719

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Amounts owed by associates and joint ventures / participating interests	-	3,226
Other debtors	67,508	17,142
Prepayments and accrued income	-	33,719
Total	67,508	54,087

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	6,184	89,822
Taxation and social security	59,930	47,853
Other creditors	5,375	-
Accrued liabilities and deferred income	5,695	13,109
Total	77,184	150,784