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REGISTERED NUMBER: 09376857 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 August 2023

for

Pear Tree Nursery Ltd

Pear Tree Nursery Ltd (Registered number: 09376857)






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




Page

Balance Sheet 1

Notes to the Financial Statements 2


Pear Tree Nursery Ltd (Registered number: 09376857)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 194,935 193,041

CURRENT ASSETS
Debtors 5 45,009 34,228
Cash at bank and in hand 22,993 29,579
68,002 63,807
CREDITORS
Amounts falling due within one year 6 62,915 48,553
NET CURRENT ASSETS 5,087 15,254
TOTAL ASSETS LESS CURRENT LIABILITIES 200,022 208,295

CREDITORS
Amounts falling due after more than one year 7 (153,983 ) (154,585 )

PROVISIONS FOR LIABILITIES (3,226 ) (1,843 )
NET ASSETS 42,813 51,867

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 42,811 51,865
SHAREHOLDERS' FUNDS 42,813 51,867

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 January 2024 and were signed on its behalf by:





Mrs J Johnson - Director


Pear Tree Nursery Ltd (Registered number: 09376857)

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

1. STATUTORY INFORMATION

Pear Tree Nursery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09376857

Registered office: Chapel Street
Bignall End
Staffordshire
ST7 8QD

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 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.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Pear Tree Nursery Ltd (Registered number: 09376857)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2022 - 17 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 September 2022 174,605 3,242 13,750 13,222 204,819
Additions - - - 5,481 5,481
At 31 August 2023 174,605 3,242 13,750 18,703 210,300
DEPRECIATION
At 1 September 2022 - 1,623 5,014 5,141 11,778
Charge for year - 243 1,310 2,034 3,587
At 31 August 2023 - 1,866 6,324 7,175 15,365
NET BOOK VALUE
At 31 August 2023 174,605 1,376 7,426 11,528 194,935
At 31 August 2022 174,605 1,619 8,736 8,081 193,041

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 41,887 32,045
Other debtors 3,122 2,183
45,009 34,228

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 1,267 607
Taxation and social security 38,605 30,630
Other creditors 13,043 7,316
62,915 48,553

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 18,333 28,333
Other creditors 135,650 126,252
153,983 154,585