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REGISTERED NUMBER: 11261719 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

Sandy Lane Nursery Limited

Sandy Lane Nursery Limited (Registered number: 11261719)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountant's Report 7

Sandy Lane Nursery Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: I P Squirrell
K R Taylor





REGISTERED OFFICE: Townhouse Lane
Wattisfield
Diss
Norfolk
IP22 1NE





REGISTERED NUMBER: 11261719 (England and Wales)





ACCOUNTANT: Annatrice Limited
Chartered Certified Accountant
Registered Auditor
10 The Thoroughfare
Harleston
Norfolk
IP20 9AX

Sandy Lane Nursery Limited (Registered number: 11261719)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 239 508

CURRENT ASSETS
Stocks 72,360 63,255
Debtors 5 75,394 25,619
Cash at bank and in hand 24,274 134,522
172,028 223,396
CREDITORS
Amounts falling due within one year 6 11,938 41,818
NET CURRENT ASSETS 160,090 181,578
TOTAL ASSETS LESS CURRENT
LIABILITIES

160,329

182,086

CREDITORS
Amounts falling due after more than
one year

7

-

(9,000

)

PROVISIONS FOR LIABILITIES (45 ) (97 )
NET ASSETS 160,284 172,989

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 160,184 172,889
SHAREHOLDERS' FUNDS 160,284 172,989

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.

Sandy Lane Nursery Limited (Registered number: 11261719)

Balance Sheet - continued
31 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2024 and were signed on its behalf by:





I P Squirrell - Director


Sandy Lane Nursery Limited (Registered number: 11261719)

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

1. STATUTORY INFORMATION

Sandy Lane Nursery Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Sandy Lane Nursery Limited (Registered number: 11261719)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022
and 31 August 2023 1,133
DEPRECIATION
At 1 September 2022 625
Charge for year 269
At 31 August 2023 894
NET BOOK VALUE
At 31 August 2023 239
At 31 August 2022 508

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 6,893 25,619
Other debtors 68,501 -
75,394 25,619

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 262 460
Taxation and social security 10,656 29,215
Other creditors 1,020 12,143
11,938 41,818

Sandy Lane Nursery Limited (Registered number: 11261719)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.8.23 31.8.22
£    £   
Other creditors - 9,000

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.8.23 31.8.22
£    £   
Within one year 12,000 9,000
Between one and five years 48,000 750
In more than five years 60,000 -
120,000 9,750

9. FINANCIAL INSTRUMENTS

All of the company's financial instruments are basic financial instruments measured at amortised historic cost with the exception of a non-transferrable option over land which is also measured at historic cost of £1.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2023 and 31 August 2022:

31.8.23 31.8.22
£    £   
I P Squirrell
Balance outstanding at start of year - -
Amounts advanced 34,250 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 34,250 -

K R Taylor
Balance outstanding at start of year - -
Amounts advanced 34,250 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 34,250 -

Chartered Certified Accountant's Report to the Board of Directors
on the Unaudited Financial Statements of
Sandy Lane Nursery Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Sandy Lane Nursery Limited for the year ended 31 August 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Sandy Lane Nursery Limited, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Sandy Lane Nursery Limited and state those matters that I have agreed to state to the Board of Directors of Sandy Lane Nursery Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that Sandy Lane Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sandy Lane Nursery Limited. You consider that Sandy Lane Nursery Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Sandy Lane Nursery Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.






Annatrice Limited
Chartered Certified Accountant
Registered Auditor
10 The Thoroughfare
Harleston
Norfolk
IP20 9AX


16 April 2024