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REGISTERED NUMBER: 09660423 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

ORCHARD END NURSERY LTD

ORCHARD END NURSERY LTD (REGISTERED NUMBER: 09660423)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ORCHARD END NURSERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Miss V Thompson





REGISTERED OFFICE: 25 Station Road
Hinckley
Leicestershire
LE10 1AP





REGISTERED NUMBER: 09660423 (England and Wales)





ACCOUNTANTS: Armstrongs
Chartered Accountants
25 Station Road
Hinckley
Leicestershire
LE10 1AP

ORCHARD END NURSERY LTD (REGISTERED NUMBER: 09660423)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,129 7,718

CURRENT ASSETS
Debtors 5 1,423 1,294
Cash at bank 51,637 85,746
53,060 87,040
CREDITORS
Amounts falling due within one year 6 30,372 37,049
NET CURRENT ASSETS 22,688 49,991
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,817

57,709

CREDITORS
Amounts falling due after more than one
year

7

(9,554

)

(20,159

)

PROVISIONS FOR LIABILITIES (1,020 ) (752 )
NET ASSETS 21,243 36,798

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 21,241 36,796
SHAREHOLDERS' FUNDS 21,243 36,798

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 END NURSERY LTD (REGISTERED NUMBER: 09660423)

BALANCE SHEET - continued
30 JUNE 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 director and authorised for issue on 18 November 2024 and were signed by:





Miss V Thompson - Director


ORCHARD END NURSERY LTD (REGISTERED NUMBER: 09660423)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Orchard End Nursery Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

ORCHARD END NURSERY LTD (REGISTERED NUMBER: 09660423)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 22 ) .

4. TANGIBLE FIXED ASSETS
Freehold Office Plant and
property Equipment machinery
£    £    £   
COST
At 1 July 2023 3,762 2,005 3,346
Additions - - -
At 30 June 2024 3,762 2,005 3,346
DEPRECIATION
At 1 July 2023 - 927 2,499
Charge for year - 270 211
At 30 June 2024 - 1,197 2,710
NET BOOK VALUE
At 30 June 2024 3,762 808 636
At 30 June 2023 3,762 1,078 847

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2023 9,626 1,962 20,701
Additions 3,200 - 3,200
At 30 June 2024 12,826 1,962 23,901
DEPRECIATION
At 1 July 2023 7,930 1,627 12,983
Charge for year 1,224 84 1,789
At 30 June 2024 9,154 1,711 14,772
NET BOOK VALUE
At 30 June 2024 3,672 251 9,129
At 30 June 2023 1,696 335 7,718

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 200 200
Prepayments 1,223 1,094
1,423 1,294

ORCHARD END NURSERY LTD (REGISTERED NUMBER: 09660423)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,317 9,767
Trade creditors 3,363 1,152
Corporation tax 3,626 19,202
Social security and other taxes 3,870 2,130
Pensions 1,412 1,082
Other creditors 4,720 1,310
Directors' current accounts 610 72
Accrued expenses 2,454 2,334
30,372 37,049

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 9,554 19,534
Bank loans - 2-5 years - 625
9,554 20,159

8. RELATED PARTY DISCLOSURES

Rent charged within the financial period is to a property owned by both directors V Thompson and Mr P Black.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss V Thompson.