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REGISTERED NUMBER: 04400888 (England and Wales)















CHILTERN NURSERIES LIMITED

Unaudited Financial Statements for the Year Ended 31 August 2023






CHILTERN NURSERIES LIMITED (REGISTERED NUMBER: 04400888)






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


CHILTERN NURSERIES LIMITED

Company Information
for the year ended 31 August 2023







DIRECTORS: Mrs E Ward
A Jivraj
G Ward
Mrs H Jivraj





SECRETARY: A Jivraj





REGISTERED OFFICE: Nightingale House
46-48 East Street
Epsom
Surrey
KT17 1HQ





REGISTERED NUMBER: 04400888 (England and Wales)





ACCOUNTANTS: Tudor John Limited
Nightingale House
46-48 East Street
Epsom
Surrey
KT17 1HQ

CHILTERN NURSERIES LIMITED (REGISTERED NUMBER: 04400888)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,376,420 1,338,997

CURRENT ASSETS
Debtors 5 7,399 4,080
Cash at bank 72,551 82,911
79,950 86,991
CREDITORS
Amounts falling due within one year 6 184,156 578,834
NET CURRENT LIABILITIES (104,206 ) (491,843 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,272,214

847,154

CREDITORS
Amounts falling due after more than one
year

7

346,361

-
NET ASSETS 925,853 847,154

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 925,753 847,054
SHAREHOLDERS' FUNDS 925,853 847,154

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.

CHILTERN NURSERIES LIMITED (REGISTERED NUMBER: 04400888)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2024 and were signed on its behalf by:




A Jivraj - Director



Mrs E Ward - Director


CHILTERN NURSERIES LIMITED (REGISTERED NUMBER: 04400888)

Notes to the Financial Statements
for the year ended 31 August 2023

1. STATUTORY INFORMATION

Chiltern 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 represents net invoiced sales of services, excluding value added tax.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - over the life of the property lease
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost

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.

FINANCIAL INSTRUMENTS
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 99 (2022 - 100 ) .

CHILTERN NURSERIES LIMITED (REGISTERED NUMBER: 04400888)

Notes to the Financial Statements - continued
for the year ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Short and Motor
property leasehold fittings vehicles Totals
£    £    £    £    £   
COST
At 1 September 2022 1,266,338 291,154 333,391 51,565 1,942,448
Additions - - 2,433 85,768 88,201
At 31 August 2023 1,266,338 291,154 335,824 137,333 2,030,649
DEPRECIATION
At 1 September 2022 - 258,390 320,708 24,353 603,451
Charge for year - 19,905 11,837 19,036 50,778
At 31 August 2023 - 278,295 332,545 43,389 654,229
NET BOOK VALUE
At 31 August 2023 1,266,338 12,859 3,279 93,944 1,376,420
At 31 August 2022 1,266,338 32,764 12,683 27,212 1,338,997

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 7,399 4,080

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 60,618 413,600
Hire purchase contracts 7,514 -
Trade creditors 15,537 11,582
Taxation and social security 83,284 120,704
Other creditors 17,203 32,948
184,156 578,834

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 292,882 -
Hire purchase contracts 53,479 -
346,361 -

CHILTERN NURSERIES LIMITED (REGISTERED NUMBER: 04400888)

Notes to the Financial Statements - continued
for the year ended 31 August 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 353,500 407,637

The above balance is secured against the property at Lynton House.