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Company Registration No. 04715433 (England and Wales)
Chuckles Nurseries Limited Unaudited accounts for the year ended 31 March 2024
Chuckles Nurseries Limited Company Information for the year ended 31 March 2024
Directors
Susan Everall Michael Everall
Company Number
04715433 (England and Wales)
Registered Office
Chuckles Nursery Perranwell Station TRURO Cornwall TR3 7PT England
Accountants
KMK Accounting Ltd 50 Eglos Road TR4 9BZ
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Chuckles Nurseries Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
1 
1 
Tangible assets
304,499 
304,997 
304,500 
304,998 
Current assets
Debtors
358,146 
475,988 
Cash at bank and in hand
507,742 
673,792 
865,888 
1,149,780 
Creditors: amounts falling due within one year
(29,710)
(384,399)
Net current assets
836,178 
765,381 
Net assets
1,140,678 
1,070,379 
Capital and reserves
Called up share capital
4 
4 
Revaluation reserve
177,205 
177,205 
Profit and loss account
963,469 
893,170 
Shareholders' funds
1,140,678 
1,070,379 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 May 2024 and were signed on its behalf by
Susan Everall Director Company Registration No. 04715433
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Chuckles Nurseries Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Chuckles Nurseries Limited is a private company, limited by shares, registered in England and Wales, registration number 04715433. The registered office is Chuckles Nursery, Perranwell Station , TRURO, Cornwall, TR3 7PT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Chuckles Nurseries Limited Notes to the Accounts for the year ended 31 March 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
1 
At 31 March 2024
1 
Amortisation
At 1 April 2023
- 
At 31 March 2024
- 
Net book value
At 31 March 2024
1 
At 31 March 2023
1 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
290,658 
120,231 
410,889 
At 31 March 2024
290,658 
120,231 
410,889 
Depreciation
At 1 April 2023
- 
105,892 
105,892 
Charge for the year
- 
498 
498 
At 31 March 2024
- 
106,390 
106,390 
Net book value
At 31 March 2024
290,658 
13,841 
304,499 
At 31 March 2023
290,658 
14,339 
304,997 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,141 
3,167 
Amounts falling due after more than one year
Other debtors
354,005 
472,821 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1,744 
- 
Taxes and social security
24,181 
11,497 
Loans from directors
2,000 
365,477 
Accruals
1,785 
7,425 
29,710 
384,399 
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Chuckles Nurseries Limited Notes to the Accounts for the year ended 31 March 2024
8
Transactions with related parties
At the year end, the company owed £0 (2023: £361,477) to Mr M & Mrs S J Everall, directors. At year end, there was a loan outstanding to a company controlled by a director of Chuckles Nurseries Limited of £354,005 (2023: £472,871). The loan is interest-free and is repayable on demand.
9
Average number of employees
During the year the average number of employees was 15 (2023: 19).
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