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REGISTERED NUMBER: 07866259 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

BEC Nurseries Limited

BEC Nurseries Limited (Registered number: 07866259)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BEC Nurseries Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Ms T A Crofts





REGISTERED OFFICE: New Amigos Day Nursery
Haniwells Business Park
Hardicker Street
Manchester
M192RB





REGISTERED NUMBER: 07866259 (England and Wales)





ACCOUNTANTS: Uppal & Warr
Chartered Accountants
452 Manchester Road
Heaton Chapel
Stockport
SK4 5DL

BEC Nurseries Limited (Registered number: 07866259)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 873 1,303

CURRENT ASSETS
Debtors 5 25,681 34,447
Cash at bank and in hand 624 10,588
26,305 45,035
CREDITORS
Amounts falling due within one year 6 64,613 10,771
NET CURRENT (LIABILITIES)/ASSETS (38,308 ) 34,264
TOTAL ASSETS LESS CURRENT
LIABILITIES

(37,435

)

35,567

CREDITORS
Amounts falling due after more than one
year

7

25,689

35,452
NET (LIABILITIES)/ASSETS (63,124 ) 115

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 (63,224 ) 15
SHAREHOLDERS' FUNDS (63,124 ) 115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

BEC Nurseries Limited (Registered number: 07866259)

Balance Sheet - continued
30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 April 2024 and were signed by:





Ms T A Crofts - Director


BEC Nurseries Limited (Registered number: 07866259)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

BEC Nurseries 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.
Computer equipment - 33% on reducing balance

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

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 8 (2022 - 13 ) .

BEC Nurseries Limited (Registered number: 07866259)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 December 2022
and 30 November 2023 4,538
DEPRECIATION
At 1 December 2022 3,235
Charge for year 430
At 30 November 2023 3,665
NET BOOK VALUE
At 30 November 2023 873
At 30 November 2022 1,303

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other debtors 12,027 12,673
Directors' current accounts 13,654 21,774
25,681 34,447

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 9,665 -
Tax 2,130 8,056
Social security and other taxes 2,595 -
Other creditors 220 945
Accrued expenses 50,003 1,770
64,613 10,771

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 25,689 35,452

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
100 Ordinary £1 100 100

BEC Nurseries Limited (Registered number: 07866259)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

9. RESERVES
Retained
earnings
£   

At 1 December 2022 15
Deficit for the year (63,239 )
At 30 November 2023 (63,224 )