IRIS Accounts Production v24.2.0.383 13091479 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false Ordinary shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh130914792023-03-31130914792024-03-31130914792023-04-012024-03-31130914792022-03-31130914792022-04-012023-03-31130914792023-03-3113091479ns15:EnglandWales2023-04-012024-03-3113091479ns14:PoundSterling2023-04-012024-03-3113091479ns10:Director12023-04-012024-03-3113091479ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3113091479ns10:SmallEntities2023-04-012024-03-3113091479ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3113091479ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3113091479ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3113091479ns10:FullAccounts2023-04-012024-03-3113091479ns10:OrdinaryShareClass12023-04-012024-03-3113091479ns10:Director22023-04-012024-03-3113091479ns10:RegisteredOffice2023-04-012024-03-3113091479ns5:CurrentFinancialInstruments2024-03-3113091479ns5:CurrentFinancialInstruments2023-03-3113091479ns5:ShareCapital2024-03-3113091479ns5:ShareCapital2023-03-3113091479ns5:RetainedEarningsAccumulatedLosses2024-03-3113091479ns5:RetainedEarningsAccumulatedLosses2023-03-3113091479ns5:PlantMachinery2023-03-3113091479ns5:FurnitureFittings2023-03-3113091479ns5:MotorVehicles2023-03-3113091479ns5:PlantMachinery2023-04-012024-03-3113091479ns5:FurnitureFittings2023-04-012024-03-3113091479ns5:MotorVehicles2023-04-012024-03-3113091479ns5:PlantMachinery2024-03-3113091479ns5:FurnitureFittings2024-03-3113091479ns5:MotorVehicles2024-03-3113091479ns5:PlantMachinery2023-03-3113091479ns5:FurnitureFittings2023-03-3113091479ns5:MotorVehicles2023-03-3113091479ns10:OrdinaryShareClass12024-03-3113091479ns5:RetainedEarningsAccumulatedLosses2023-03-3113091479ns5:RetainedEarningsAccumulatedLosses2023-04-012024-03-31
REGISTERED NUMBER: 13091479 (England and Wales)










FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

PRIMROSE COTTAGE NURSERY LIMITED

PRIMROSE COTTAGE NURSERY LIMITED (REGISTERED NUMBER: 13091479)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PRIMROSE COTTAGE NURSERY LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2024







DIRECTORS: C Dumville
A R Keay





REGISTERED OFFICE: 16A Regent Road
Altrincham
Cheshire
WA14 1RP





REGISTERED NUMBER: 13091479 (England and Wales)





ACCOUNTANTS: Blair Shepherd
Chartered Accountants
16A Regent Road
Altrincham
Cheshire
WA14 1RP

PRIMROSE COTTAGE NURSERY LIMITED (REGISTERED NUMBER: 13091479)

BALANCE SHEET
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 45,430 54,996

CURRENT ASSETS
Inventories 3,465 3,537
Debtors 5 - 1,458
Cash at bank and in hand 31,683 51,189
35,148 56,184
CREDITORS
Amounts falling due within one year 6 77,733 98,147
NET CURRENT LIABILITIES (42,585 ) (41,963 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,845

13,033

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 2,745 12,933
SHAREHOLDERS' FUNDS 2,845 13,033

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 18 April 2024 and were signed on its behalf by:





C Dumville - Director


PRIMROSE COTTAGE NURSERY LIMITED (REGISTERED NUMBER: 13091479)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Primrose Cottage 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
Revenue 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.

Stocks
Inventories 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.

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 2 (2023 - 2 ) .

PRIMROSE COTTAGE NURSERY LIMITED (REGISTERED NUMBER: 13091479)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2023 32,818 4,454 46,027 83,299
Additions - 1,201 - 1,201
At 31 March 2024 32,818 5,655 46,027 84,500
DEPRECIATION
At 1 April 2023 6,564 1,602 20,137 28,303
Charge for year 3,281 1,013 6,473 10,767
At 31 March 2024 9,845 2,615 26,610 39,070
NET BOOK VALUE
At 31 March 2024 22,973 3,040 19,417 45,430
At 31 March 2023 26,254 2,852 25,890 54,996

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
VAT - 1,458

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Hire purchase contracts 28,094 31,249
Trade creditors 10,740 19,874
Taxation 6,266 4,766
VAT 756 -
Accrued expenses 1,044 945
Directors' loan accounts 30,833 41,313
77,733 98,147

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/3/24 31/3/23
value: £    £   
100 Ordinary shares £1 100 100

PRIMROSE COTTAGE NURSERY LIMITED (REGISTERED NUMBER: 13091479)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

8. RESERVES
Retained
earnings
£   

At 1 April 2023 12,933
Profit for the year 19,812
Dividends (30,000 )
At 31 March 2024 2,745