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REGISTERED NUMBER: 06574572 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2018

FOR

HOMESTEAD NURSERY (WIRRAL) LIMITED

HOMESTEAD NURSERY (WIRRAL) LIMITED (REGISTERED NUMBER: 06574572)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2018










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HOMESTEAD NURSERY (WIRRAL) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2018







DIRECTORS: Mrs C Devlin
Mrs G Dillon





SECRETARY: Mrs G Dillon





REGISTERED OFFICE: Drake House
Gadbrook Park
Northwich
Cheshire
CW9 7RA





REGISTERED NUMBER: 06574572 (England and Wales)

HOMESTEAD NURSERY (WIRRAL) LIMITED (REGISTERED NUMBER: 06574572)

BALANCE SHEET
31 MARCH 2018

31/3/18 31/3/17
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 200,000 220,000
Tangible assets 5 38,526 38,846
238,526 258,846

CURRENT ASSETS
Debtors 6 12,000 12,000
Cash at bank and in hand 66,644 55,692
78,644 67,692
CREDITORS
Amounts falling due within one year 7 27,459 83,140
NET CURRENT ASSETS/(LIABILITIES) 51,185 (15,448 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

289,711

243,398

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 289,611 243,298
SHAREHOLDERS' FUNDS 289,711 243,398

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

HOMESTEAD NURSERY (WIRRAL) LIMITED (REGISTERED NUMBER: 06574572)

BALANCE SHEET - continued
31 MARCH 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 29 October 2018 and were signed on its
behalf by:




Mrs C Devlin - Director



Mrs G Dillon - Director


HOMESTEAD NURSERY (WIRRAL) LIMITED (REGISTERED NUMBER: 06574572)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2018


1. STATUTORY INFORMATION

Homestead Nursery (Wirral) Limited is a private company, limited by shares , registered in England
and Wales. The company's registered number and registered office address can be found on the
Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured
at cost less any accumulated amortisation and any accumulated impairment losses.

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 - at variable rates on reducing balance
Fixtures and fittings - at variable rates 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at
the balance sheet 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.

HOMESTEAD NURSERY (WIRRAL) LIMITED (REGISTERED NUMBER: 06574572)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2018


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the
period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2017 - 25 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2017
and 31 March 2018 400,000
AMORTISATION
At 1 April 2017 180,000
Charge for year 20,000
At 31 March 2018 200,000
NET BOOK VALUE
At 31 March 2018 200,000
At 31 March 2017 220,000

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2017 8,792 64,261 1,032 74,085
Additions 4,503 - 559 5,062
At 31 March 2018 13,295 64,261 1,591 79,147
DEPRECIATION
At 1 April 2017 3,392 31,589 258 35,239
Charge for year 1,782 3,267 333 5,382
At 31 March 2018 5,174 34,856 591 40,621
NET BOOK VALUE
At 31 March 2018 8,121 29,405 1,000 38,526
At 31 March 2017 5,400 32,672 774 38,846

HOMESTEAD NURSERY (WIRRAL) LIMITED (REGISTERED NUMBER: 06574572)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2018


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/18 31/3/17
£    £   
Other debtors 12,000 12,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/18 31/3/17
£    £   
Taxation 20,785 24,548
Other creditors 4,746 6,017
Directors' current accounts 38 50,294
Accrued expenses 1,890 2,281
27,459 83,140