1 May 2022 false No description of principal activity Taxfiler 2023.10.1 10137868business:PrivateLimitedCompanyLtd2022-05-012023-04-30 101378682022-04-30 101378682022-05-012023-04-30 10137868business:AuditExemptWithAccountantsReport2022-05-012023-04-30 10137868business:AbridgedAccounts2022-05-012023-04-30 101378682023-04-30 10137868business:Director12022-05-012023-04-30 10137868business:Director22022-05-012023-04-30 10137868business:RegisteredOffice2022-05-012023-04-30 101378682022-04-30 10137868core:WithinOneYear2023-04-30 10137868core:WithinOneYear2022-04-30 10137868core:AfterOneYear2023-04-30 10137868core:AfterOneYear2022-04-30 10137868core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 10137868core:ShareCapitalcore:PreviouslyStatedAmount2022-04-30 10137868core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 10137868core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-04-30 10137868core:PreviouslyStatedAmount2023-04-30 10137868core:PreviouslyStatedAmount2022-04-30 10137868business:SmallEntities2022-05-012023-04-30 10137868countries:EnglandWales2022-05-012023-04-30 101378682021-05-012022-04-30 iso4217:GBP xbrli:pure
Company Registration No. 10137868 (England and Wales)
S P NURSERIES LTD Unaudited accounts for the year ended 30 April 2023
S P NURSERIES LTD Unaudited accounts Contents
Page
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S P NURSERIES LTD Company Information for the year ended 30 April 2023
Directors
N Porter S Porter
Company Number
10137868 (England and Wales)
Registered Office
UNIT 9 EDENBRIDGE TRADE CENTRE HEVER ROAD EDENBRIDGE KENT TN8 5EA UNITED KINGDOM
Accountants
Shepherd Accountants Limited 20 Lintot Square Fairbank Road Southwater, Horsham West Sussex RH13 9LA
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S P NURSERIES LTD Accountants' report
Accountants' report to the board of directors of S P NURSERIES LTD on the preparation of the unaudited statutory accounts for the year ended 30 April 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of S P NURSERIES LTD for the year ended 30 April 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of S P NURSERIES LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of S P NURSERIES LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S P NURSERIES LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that S P NURSERIES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of S P NURSERIES LTD. You consider that S P NURSERIES LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of S P NURSERIES LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Shepherd Accountants Limited 20 Lintot Square Fairbank Road Southwater, Horsham West Sussex RH13 9LA 20 September 2023
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S P NURSERIES LTD Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,382 
19,849 
Current assets
Debtors
30,895 
27,372 
Cash at bank and in hand
34,014 
26,135 
64,909 
53,507 
Creditors: amounts falling due within one year
(67,184)
(37,045)
Net current (liabilities)/assets
(2,275)
16,462 
Total assets less current liabilities
1,107 
36,311 
Creditors: amounts falling due after more than one year
(39,352)
(43,813)
Net liabilities
(38,245)
(7,502)
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
(38,445)
(7,702)
Shareholders' funds
(38,245)
(7,502)
For the year ending 30 April 2023 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 20 September 2023 and were signed on its behalf by
S Porter Director Company Registration No. 10137868
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S P NURSERIES LTD Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
S P NURSERIES LTD is a private company, limited by shares, registered in England and Wales, registration number 10137868. The registered office is UNIT 9 EDENBRIDGE TRADE CENTRE, HEVER ROAD, EDENBRIDGE, KENT, TN8 5EA, 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.
3
Accounting policies
These financial statements for the year ended 30 April 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 May 2022
124,500 
At 30 April 2023
124,500 
Amortisation
At 1 May 2022
124,500 
At 30 April 2023
124,500 
Net book value
At 30 April 2023
- 
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S P NURSERIES LTD Notes to the Accounts for the year ended 30 April 2023
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 May 2022
57,307 
Additions
249 
At 30 April 2023
57,556 
Depreciation
At 1 May 2022
37,458 
Charge for the year
16,716 
At 30 April 2023
54,174 
Net book value
At 30 April 2023
3,382 
At 30 April 2022
19,849 
6
Average number of employees
During the year the average number of employees was 18 (2022: 18).
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