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REGISTERED NUMBER: 09204489 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31st August 2023

for

Water's Edge Nursery Ltd

Water's Edge Nursery Ltd (Registered number: 09204489)






Contents of the Financial Statements
for the Year Ended 31st August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Water's Edge Nursery Ltd

Company Information
for the Year Ended 31st August 2023







DIRECTORS: Mrs J L Wood
Mrs K L Heavyside
C D Heavyside





REGISTERED OFFICE: Park Road
Elland
Halifax
West Yorkshire
HX5 9HF





REGISTERED NUMBER: 09204489 (England and Wales)

Water's Edge Nursery Ltd (Registered number: 09204489)

Balance Sheet
31st August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 30,000 54,000
Tangible assets 5 35,986 42,336
65,986 96,336

CURRENT ASSETS
Debtors 6 149,758 149,198
Cash at bank and in hand 154,607 133,384
304,365 282,582
CREDITORS
Amounts falling due within one year 7 217,930 191,475
NET CURRENT ASSETS 86,435 91,107
TOTAL ASSETS LESS CURRENT
LIABILITIES

152,421

187,443

PROVISIONS FOR LIABILITIES 7,598 9,096
NET ASSETS 144,823 178,347

CAPITAL AND RESERVES
Called up share capital 8 4 3
Retained earnings 144,819 178,344
SHAREHOLDERS' FUNDS 144,823 178,347

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2023.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st August 2023 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.

Water's Edge Nursery Ltd (Registered number: 09204489)

Balance Sheet - continued
31st August 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 and authorised for issue on 15th January 2024 and were signed on its behalf by:





Mrs J L Wood - Director


Water's Edge Nursery Ltd (Registered number: 09204489)

Notes to the Financial Statements
for the Year Ended 31st August 2023

1. STATUTORY INFORMATION

Water's Edge Nursery Ltd 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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 2014, is being amortised evenly over its estimated useful life of ten 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.
Fixtures and fittings - 15% on Reducing Balance and 10% Straight Line Basis

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.

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.

Water's Edge Nursery Ltd (Registered number: 09204489)

Notes to the Financial Statements - continued
for the Year Ended 31st August 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2022 - 34 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st September 2022
and 31st August 2023 240,000
AMORTISATION
At 1st September 2022 186,000
Charge for year 24,000
At 31st August 2023 210,000
NET BOOK VALUE
At 31st August 2023 30,000
At 31st August 2022 54,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st September 2022
and 31st August 2023 129,370
DEPRECIATION
At 1st September 2022 87,034
Charge for year 6,350
At 31st August 2023 93,384
NET BOOK VALUE
At 31st August 2023 35,986
At 31st August 2022 42,336

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 338 449
Amounts owed by associates 147,714 147,714
Other debtors 1,706 1,035
149,758 149,198

Water's Edge Nursery Ltd (Registered number: 09204489)

Notes to the Financial Statements - continued
for the Year Ended 31st August 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 2,228 2,831
Taxation and social security 40,574 26,617
Other creditors 175,128 162,027
217,930 191,475

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
150 Ordinary A Shares £0.01 2 2
150 Ordinary B Shares £0.01 2 1
4 3