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REGISTERED NUMBER: 05415698 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th April 2024

for

ORCHARD NURSERY (VERWOOD) LIMITED

ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Contents of the Financial Statements
for the Year Ended 30th April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ORCHARD NURSERY (VERWOOD) LIMITED

Company Information
for the Year Ended 30th April 2024







DIRECTORS: Mrs D A Appleby
C Appleby





SECRETARY: Mrs D A Appleby





REGISTERED OFFICE: Trinity First School
Coopers Lane
Verwood
Dorset
BH31 7PG





REGISTERED NUMBER: 05415698 (England and Wales)





ACCOUNTANT: David A Clarke
20 Longhill Drive
Salisbury
Wiltshire
SP2 8TD

ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Balance Sheet
30th April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 268,483 285,276

CURRENT ASSETS
Debtors 5 19,133 11,014
Cash at bank 253,569 141,926
272,702 152,940
CREDITORS
Amounts falling due within one year 6 244,844 193,872
NET CURRENT ASSETS/(LIABILITIES) 27,858 (40,932 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

296,341

244,344

CREDITORS
Amounts falling due after more than one
year

7

(20,738

)

(28,056

)

PROVISIONS FOR LIABILITIES (10,177 ) (15,148 )
NET ASSETS 265,426 201,140

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 265,326 201,040
SHAREHOLDERS' FUNDS 265,426 201,140

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 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.

ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Balance Sheet - continued
30th April 2024


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 6th August 2024 and were signed on its behalf by:





Mrs D A Appleby - Director


ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Notes to the Financial Statements
for the Year Ended 30th April 2024


1. STATUTORY INFORMATION

Orchard Nursery (Verwood) 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 fees charged during the year in respect of services provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
School buildings - 4% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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.

ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 32 (2023 - 34 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
School Plant and and
buildings machinery fittings
£    £    £   
COST
At 1st May 2023 400,893 83,075 90,214
Additions 28,950 - 251
At 30th April 2024 429,843 83,075 90,465
DEPRECIATION
At 1st May 2023 229,426 73,177 64,275
Charge for year 16,032 2,472 6,480
At 30th April 2024 245,458 75,649 70,755
NET BOOK VALUE
At 30th April 2024 184,385 7,426 19,710
At 30th April 2023 171,467 9,898 25,939

ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st May 2023 91,290 36,150 701,622
Additions - 878 30,079
At 30th April 2024 91,290 37,028 731,701
DEPRECIATION
At 1st May 2023 21,299 28,169 416,346
Charge for year 17,496 4,392 46,872
At 30th April 2024 38,795 32,561 463,218
NET BOOK VALUE
At 30th April 2024 52,495 4,467 268,483
At 30th April 2023 69,991 7,981 285,276

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st May 2023
and 30th April 2024 56,290
DEPRECIATION
At 1st May 2023 3,519
Charge for year 13,193
At 30th April 2024 16,712
NET BOOK VALUE
At 30th April 2024 39,578
At 30th April 2023 52,771

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,980 2,309
Other debtors 9,153 8,705
19,133 11,014

ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 7,319 7,319
Trade creditors 9,619 8,983
Taxation and social security 75,710 53,618
Other creditors 152,196 123,952
244,844 193,872

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 20,738 28,056