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Company Registration No. 09549898 (England and Wales)
Nellie's Nursery Limited Unaudited accounts for the year ended 30 April 2023
Nellie's Nursery Limited Unaudited accounts Contents
Page
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Nellie's Nursery Limited Company Information for the year ended 30 April 2023
Directors
V Proctor R Proctor
Company Number
09549898 (England and Wales)
Registered Office
Thickthorn Farm Norwich Road Hethersett Norwich NR9 3AU
Accountants
Mrs A C Howell 13 Ipswich Grove Norwich Norfolk NR2 2LU
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Nellie's Nursery Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
34,972 
39,826 
Current assets
Debtors
3,084 
2,953 
Cash at bank and in hand
264,574 
197,549 
267,658 
200,502 
Creditors: amounts falling due within one year
(74,563)
(83,514)
Net current assets
193,095 
116,988 
Total assets less current liabilities
228,067 
156,814 
Provisions for liabilities
Deferred tax
(8,743)
(7,567)
Net assets
219,324 
149,247 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
219,224 
149,147 
Shareholders' funds
219,324 
149,247 
For the year ending 30 April 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 19 January 2024 and were signed on its behalf by
V Proctor Director Company Registration No. 09549898
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Nellie's Nursery Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
Nellie's Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 09549898. The registered office is Thickthorn Farm, Norwich Road, Hethersett, Norwich, NR9 3AU.
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.
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.
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:
Land & buildings
10 years straight line
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Nellie's Nursery Limited Notes to the Accounts for the year ended 30 April 2023
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2022
49,609 
48,866 
11,551 
110,026 
Additions
- 
790 
5,522 
6,312 
At 30 April 2023
49,609 
49,656 
17,073 
116,338 
Depreciation
At 1 May 2022
28,290 
35,116 
6,794 
70,200 
Charge for the year
4,961 
3,635 
2,570 
11,166 
At 30 April 2023
33,251 
38,751 
9,364 
81,366 
Net book value
At 30 April 2023
16,358 
10,905 
7,709 
34,972 
At 30 April 2022
21,319 
13,750 
4,757 
39,826 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
3,084 
2,953 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
1,016 
1,170 
Taxes and social security
34,610 
24,793 
Other creditors
1,383 
1,370 
Loans from directors
21,484 
35,570 
Accruals
960 
810 
Deferred income
15,110 
19,801 
74,563 
83,514 
7
Transactions with related parties
The directors provided the company with an unsecured interest free loan on balances outstanding at the year end. At the year end this amounted to £21,484 (2022: £35,570).
8
Average number of employees
During the year the average number of employees was 26 (2022: 24).
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