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Company Registration No. 13822281 (England and Wales)
Blenheim Nursery Limited Unaudited accounts for the year ended 31 December 2023
Blenheim Nursery Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
58,780 
78,373 
Tangible assets
60,727 
55,451 
119,507 
133,824 
Current assets
Inventories
11,000 
11,000 
Debtors
- 
1,838 
Cash at bank and in hand
154,016 
122,424 
165,016 
135,262 
Creditors: amounts falling due within one year
(212,652)
(211,987)
Net current liabilities
(47,636)
(76,725)
Total assets less current liabilities
71,871 
57,099 
Provisions for liabilities
Deferred tax
(11,538)
(9,040)
Net assets
60,333 
48,059 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
60,233 
47,959 
Shareholders' funds
60,333 
48,059 
For the year ending 31 December 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 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 22 April 2024 and were signed on its behalf by
Steven Felix Director Company Registration No. 13822281
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Blenheim Nursery Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Blenheim Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 13822281. The registered office is Blenheim, Stratford Road, Bidford-On-Avon, Alcester, B50 4LU.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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Blenheim Nursery Limited Notes to the Accounts for the year ended 31 December 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
78,373 
At 31 December 2023
78,373 
Amortisation
At 1 January 2023
- 
Charge for the year
19,593 
At 31 December 2023
19,593 
Net book value
At 31 December 2023
58,780 
At 31 December 2022
78,373 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2023
59,702 
Additions
15,725 
At 31 December 2023
75,427 
Depreciation
At 1 January 2023
4,251 
Charge for the year
10,449 
At 31 December 2023
14,700 
Net book value
At 31 December 2023
60,727 
At 31 December 2022
55,451 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
1,838 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
3,012 
- 
Trade creditors
2,371 
8,335 
Taxes and social security
5,761 
909 
Loans from directors
200,537 
201,793 
Accruals
971 
950 
212,652 
211,987 
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Blenheim Nursery Limited Notes to the Accounts for the year ended 31 December 2023
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
11,538 
9,040 
2023 
2022 
£ 
£ 
Provision at start of year
9,040 
- 
Charged to the profit and loss account
2,498 
9,040 
Provision at end of year
11,538 
9,040 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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