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REGISTERED NUMBER: 04680436 (England and Wales)



UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

HOW GREEN NURSERY LIMITED

HOW GREEN NURSERY LIMITED (REGISTERED NUMBER: 04680436)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HOW GREEN NURSERY LIMITED

COMPANY INFORMATION
For The Year Ended 30 April 2024







DIRECTORS: C T Sutcliffe
S T Sutcliffe
J E Sutcliffe
C Sutcliffe





SECRETARY: J E Sutcliffe





REGISTERED OFFICE: How Green Lane
Hever
Edenbridge
Kent
TN8 7PS





REGISTERED NUMBER: 04680436 (England and Wales)





ACCOUNTANTS: Robsons Accountants
19 Montpelier Avenue
Bexley
Kent
DA5 3AP

HOW GREEN NURSERY LIMITED (REGISTERED NUMBER: 04680436)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 105,645 69,609
105,645 69,609

CURRENT ASSETS
Stocks 100,158 123,588
Debtors 6 221,205 229,961
Cash at bank and in hand 340,463 221,725
661,826 575,274
CREDITORS
Amounts falling due within one year 7 (321,284 ) (303,215 )
NET CURRENT ASSETS 340,542 272,059
TOTAL ASSETS LESS CURRENT
LIABILITIES

446,187

341,668

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 446,087 341,568
SHAREHOLDERS' FUNDS 446,187 341,668

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

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

HOW GREEN NURSERY LIMITED (REGISTERED NUMBER: 04680436)

BALANCE SHEET - continued
30 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 3 July 2024 and were signed on its behalf by:





S T Sutcliffe - Director


HOW GREEN NURSERY LIMITED (REGISTERED NUMBER: 04680436)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2024

1. STATUTORY INFORMATION

How Green Nursery 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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

HOW GREEN NURSERY LIMITED (REGISTERED NUMBER: 04680436)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

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 24 (2023 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 45,000
AMORTISATION
At 1 May 2023
and 30 April 2024 45,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 107,485 60,632 110,374 17,662 296,153
Additions 7,897 59,268 - 4,087 71,252
At 30 April 2024 115,382 119,900 110,374 21,749 367,405
DEPRECIATION
At 1 May 2023 91,932 37,586 83,056 13,970 226,544
Charge for year 5,863 20,579 6,829 1,945 35,216
At 30 April 2024 97,795 58,165 89,885 15,915 261,760
NET BOOK VALUE
At 30 April 2024 17,587 61,735 20,489 5,834 105,645
At 30 April 2023 15,553 23,046 27,318 3,692 69,609

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 218,416 227,172
Other debtors 2,789 2,789
221,205 229,961

HOW GREEN NURSERY LIMITED (REGISTERED NUMBER: 04680436)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 20,833 30,833
Hire purchase contracts - 224
Trade creditors 260,890 189,257
Tax 21,842 23,941
Social security and other taxes 7,348 8,778
VAT 3,297 28,294
Directors' current accounts 5,074 20,388
Accrued expenses 2,000 1,500
321,284 303,215