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
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
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
S P NURSERIES LTD
Statement of financial position
as at 30 April 2023
Tangible assets
3,382
19,849
Cash at bank and in hand
34,014
26,135
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)
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
S P NURSERIES LTD
Notes to the Accounts
for the year ended 30 April 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
4
Intangible fixed assets
Total
S P NURSERIES LTD
Notes to the Accounts
for the year ended 30 April 2023
5
Tangible fixed assets
Total
Charge for the year
16,716
6
Average number of employees
During the year the average number of employees was 18 (2022: 18).