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REGISTERED NUMBER: 09132670 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

BATTENHALL NURSERY LIMITED

BATTENHALL NURSERY LIMITED (REGISTERED NUMBER: 09132670)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BATTENHALL NURSERY LIMITED

COMPANY INFORMATION
for the year ended 31 August 2024







DIRECTORS: Mrs S J L Ashfield
M Ashfield



REGISTERED OFFICE: Highfield
Battenhall Avenue
Worcester
Worcestershire
WR5 2HW



REGISTERED NUMBER: 09132670 (England and Wales)



BANKERS: Lloyds TSB
The Cross
Worcester
Worcestershire
WR1 3PY

BATTENHALL NURSERY LIMITED (REGISTERED NUMBER: 09132670)

BALANCE SHEET
31 August 2024

2024 2023
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,356,816 1,116,437

CURRENT ASSETS
Debtors 5 3,611 3,547
Cash at bank 64,262 74,527
67,873 78,074
CREDITORS
Amounts falling due within one year 6 188,817 169,916
NET CURRENT LIABILITIES (120,944 ) (91,842 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,235,872

1,024,595

CREDITORS
Amounts falling due after more than one year 7 596,730 584,590
NET ASSETS 639,142 440,005

CAPITAL AND RESERVES
Called up share capital 2 2
Revaluation reserve 9 305,602 105,602
Retained earnings 333,538 334,401
639,142 440,005

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

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

BATTENHALL NURSERY LIMITED (REGISTERED NUMBER: 09132670)

BALANCE SHEET - continued
31 August 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 23 October 2024 and were signed on its behalf by:





Mrs S J L Ashfield - Director


BATTENHALL NURSERY LIMITED (REGISTERED NUMBER: 09132670)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2024

1. STATUTORY INFORMATION

Battenhall 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 as modified by the revaluation of certain assets.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Turnover
Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on cost
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.

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.

BATTENHALL NURSERY LIMITED (REGISTERED NUMBER: 09132670)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Freehold Motor Computer
buildings Equipment vehicles equipment Totals
£    £    £    £    £   
COST OR VALUATION
At 1 September 2023 1,050,000 79,486 58,190 4,470 1,192,146
Additions - 4,164 59,990 - 64,154
Revaluations 200,000 - - - 200,000
At 31 August 2024 1,250,000 83,650 118,180 4,470 1,456,300
DEPRECIATION
At 1 September 2023 - 56,964 14,548 4,197 75,709
Charge for year - 8,955 14,547 273 23,775
At 31 August 2024 - 65,919 29,095 4,470 99,484
NET BOOK VALUE
At 31 August 2024 1,250,000 17,731 89,085 - 1,356,816
At 31 August 2023 1,050,000 22,522 43,642 273 1,116,437

Cost or valuation at 31 August 2024 is represented by:

Freehold Motor Computer
buildings Equipment vehicles equipment Totals
£    £    £    £    £   
Valuation in 2024 200,000 - - - 200,000
Valuation in 2021 45,602 - - - 45,602
Valuation in 2018 60,000 - - - 60,000
Cost 944,398 83,650 118,180 4,470 1,150,698
1,250,000 83,650 118,180 4,470 1,456,300

If Freehold Property had not been revalued it would have been included at the following historical cost:

2024 2023
as restated
£    £   
Cost 944,398 944,398

Value of land in freehold land and buildings 944,398 944,398

Freehold Property was valued on an open market basis on 31 August 2024 by the Directors .

BATTENHALL NURSERY LIMITED (REGISTERED NUMBER: 09132670)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade debtors 3,611 3,547

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Bank loans and overdrafts 38,000 38,000
Hire purchase contracts 22,436 10,438
Trade creditors 3,131 10,105
Taxation and social security 12,254 36,433
Other creditors 112,996 74,940
188,817 169,916

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
as restated
£    £   
Bank loans 526,882 552,296
Hire purchase contracts 69,848 32,294
596,730 584,590

Amounts falling due in more than five years:

Repayable by instalments
Bank loans - more than 5 years 377,382 402,796

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
as restated
£    £   
Bank loans 564,882 590,296
Hire purchase contracts 92,284 42,732
657,166 633,028

BATTENHALL NURSERY LIMITED (REGISTERED NUMBER: 09132670)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024

9. RESERVES
Revaluation
reserve
£   
At 1 September 2023 105,602
Revaluation of property 200,000

At 31 August 2024 305,602

10. CONTROLLING INTERESTS

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.