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Registered number: 10813191
Willow Tree Nursery Pudsey Ltd
Financial Statements
For The Year Ended 30 June 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10813191
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,748 23,962
20,748 23,962
CURRENT ASSETS
Debtors 5 11,801 13,453
Cash at bank and in hand 176,321 155,204
188,122 168,657
Creditors: Amounts Falling Due Within One Year 6 (152,958 ) (104,677 )
NET CURRENT ASSETS (LIABILITIES) 35,164 63,980
TOTAL ASSETS LESS CURRENT LIABILITIES 55,912 87,942
Creditors: Amounts Falling Due After More Than One Year 7 (19,885 ) (29,171 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,296 ) (3,057 )
NET ASSETS 32,731 55,714
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 32,631 55,614
SHAREHOLDERS' FUNDS 32,731 55,714
Page 1
Page 2
For the year ending 30 June 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Anne Walding
Director
11 March 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Willow Tree Nursery Pudsey Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10813191 . The registered office is 8ab Radcliffe Lane, Pudsey, West Yorkshire, LS28 8AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 rendering of services and is reduced for estimated customer rebates and other similar allowances.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 16.67% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2022: 34)
37 34
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 July 2022 20,364 29,259 49,623
Additions - 6,782 6,782
As at 30 June 2023 20,364 36,041 56,405
Depreciation
As at 1 July 2022 12,489 13,172 25,661
Provided during the period 3,393 6,603 9,996
As at 30 June 2023 15,882 19,775 35,657
Net Book Value
As at 30 June 2023 4,482 16,266 20,748
As at 1 July 2022 7,875 16,087 23,962
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 5,948 7,600
5,948 7,600
Due after more than one year
Other debtors 5,853 5,853
5,853 5,853
11,801 13,453
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 60
Bank loans and overdrafts 10,000 10,000
Other creditors 106,778 57,257
Taxation and social security 36,180 37,360
152,958 104,677
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 19,885 29,171
19,885 29,171
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
90 Ordinary A shares of £ 1.00 each 90 90
10 Ordinary B shares of £ 1.00 each 10 10
100 100
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