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Company registration number: 10213104
Nurture in Nature Education Limited
Unaudited filleted financial statements
30 June 2023
Nurture in Nature Education Limited
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Nurture in Nature Education Limited
Directors and other information
Directors Samantha Rennie
Sandra Zubyte (Resigned 21 April 2023)
Company number 10213104
Registered office 60-64 Northfield Road
Kings Norton
Birmingham
B30 1JH
Business address 58-64 Northfield Road
Kings Norton
Birmingham
B30 1JH
Accountants Lindley & Co
17 Millbrook Drive
Shenstone
Lichfield
Staffs
WS14 0JL
Bankers Lloyds Bank plc
25 Gresham Street
London
EC2V 7HN
Nurture in Nature Education Limited
Statement of financial position
30 June 2023
2023 2022
Note £ £ £ £
Fixed assets
Tangible assets 5 8,332 10,180
_______ _______
8,332 10,180
Current assets
Debtors 6 17,779 7,300
Cash at bank and in hand 80,285 13,760
_______ _______
98,064 21,060
Creditors: amounts falling due
within one year 7 ( 97,772) ( 26,387)
_______ _______
Net current assets/(liabilities) 292 ( 5,327)
_______ _______
Total assets less current liabilities 8,624 4,853
Creditors: amounts falling due
after more than one year 8 - ( 19,583)
_______ _______
Net assets/(liabilities) 8,624 ( 14,730)
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 8,524 ( 14,830)
_______ _______
Shareholders funds/(deficit) 8,624 ( 14,730)
_______ _______
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 01 September 2023 , and are signed on behalf of the board by:
Samantha Rennie
Director
Company registration number: 10213104
Nurture in Nature Education Limited
Statement of changes in equity
Year ended 30 June 2023
Called up share capital Profit and loss account Total
£ £ £
At 1 July 2021 100 ( 117,824) ( 117,724)
Profit for the year 102,994 102,994
_______ _______ _______
Total comprehensive income for the year - 102,994 102,994
_______ _______ _______
At 30 June 2022 and 1 July 2022 100 ( 14,830) ( 14,730)
Profit for the year 131,687 131,687
_______ _______ _______
Total comprehensive income for the year - 131,687 131,687
Dividends paid and payable ( 108,333) ( 108,333)
_______ _______ _______
Total investments by and distributions to owners - ( 108,333) ( 108,333)
_______ _______ _______
At 30 June 2023 100 8,524 8,624
_______ _______ _______
Nurture in Nature Education Limited
Notes to the financial statements
Year ended 30 June 2023
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 60-64 Northfield Road, Kings Norton, Birmingham, B30 1JH.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Short leasehold property - 20 % straight line
Fittings fixtures and equipment - 25 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.
Government grants are recognised using the accrual model and the performance model.
Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 22 (2022: 17 ).
5. Tangible assets
Short leasehold property Plant and machinery Fixtures, fittings and equipment Total
£ £ £ £
Cost
At 1 July 2022 4,510 6,685 4,390 15,585
Additions - 1,255 1,300 2,555
_______ _______ _______ _______
At 30 June 2023 4,510 7,940 5,690 18,140
_______ _______ _______ _______
Depreciation
At 1 July 2022 2,706 1,337 1,362 5,405
Charge for the year 902 1,588 1,913 4,403
_______ _______ _______ _______
At 30 June 2023 3,608 2,925 3,275 9,808
_______ _______ _______ _______
Carrying amount
At 30 June 2023 902 5,015 2,415 8,332
_______ _______ _______ _______
At 30 June 2022 1,804 5,348 3,028 10,180
_______ _______ _______ _______
6. Debtors
2023 2022
£ £
Other debtors 17,779 7,300
_______ _______
7. Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 525 -
Corporation tax 29,837 -
Social security and other taxes - 5,536
Other creditors 67,410 20,851
_______ _______
97,772 26,387
_______ _______
8. Creditors: amounts falling due after more than one year
2023 2022
£ £
Bank loans and overdrafts - 19,583
_______ _______
9. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2023
Balance brought forward Amounts repaid Balance o/standing
£ £ £
Samantha Rennie ( 14,768) ( 38,677) ( 53,445)
Sandra Zubyte ( 3,100) 3,100 -
_______ _______ _______
( 17,868) ( 35,577) ( 53,445)
_______ _______ _______
2022
Balance brought forward Amounts repaid Balance o/standing
£ £ £
Samantha Rennie ( 87,271) 72,503 ( 14,768)
Sandra Zubyte ( 37,400) 34,300 ( 3,100)
_______ _______ _______
( 124,671) 106,803 ( 17,868)
_______ _______ _______
10. Controlling party
The company is under the control of Samantha Rennie and Sandra Zubyte who together control 100% of the issued share capital.
11. Going concern
The company is dependant on the continued support of the director.