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Registration number: 05551729

Pepperbox Nursery Limited

Annual Report and Unaudited Filleted Financial Statements

for the Year Ended 30 November 2024

 

Pepperbox Nursery Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Pepperbox Nursery Limited

Company Information

Director

G Janson

Company secretary

V Janson

Registered office

The Pepperbox Nursery
Clink Road
Frome
Somerset
BA11 2EQ

Accountants

Burton Sweet Ltd
Chartered Accountants and Business Advisers
Cooper House
Lower Charlton Estate
Shepton Mallet
Somerset
BA4 5QE

 

Pepperbox Nursery Limited

(Registration number: 05551729)
Balance Sheet
30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

4,169

5,406

Current assets

 

Debtors

5

7,309

8,638

Cash at bank and in hand

 

38,159

56,208

 

45,468

64,846

Creditors: Amounts falling due within one year

6

(10,380)

(6,802)

Net current assets

 

35,088

58,044

Total assets less current liabilities

 

39,257

63,450

Provisions for liabilities

(1,042)

(1,027)

Net assets

 

38,215

62,423

Capital and reserves

 

Called up share capital

100

100

Retained earnings

38,115

62,323

Shareholders' funds

 

38,215

62,423

 

Pepperbox Nursery Limited

(Registration number: 05551729)
Balance Sheet
30 November 2024

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 January 2025
 

.........................................
G Janson
Director

 

Pepperbox Nursery Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Pepperbox Nursery
Clink Road
Frome
Somerset
BA11 2EQ

These financial statements were authorised for issue by the director on 21 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

Tax

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 

Pepperbox Nursery Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Playground equipment

Over 6 years

Nursery equipment

Over 6 years

Kitchen Equipment

Over 6 years

Office equipment

Over 6 years

Solar panels

Over 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 27 (2023 - 28).

 

Pepperbox Nursery Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2024

4

Tangible assets

Playground Equipment
£

Other
 £

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Total
£

Cost or valuation

At 1 December 2023

14,193

21,975

2,293

1,547

10,203

50,211

Additions

-

-

-

422

759

1,181

At 30 November 2024

14,193

21,975

2,293

1,969

10,962

51,392

Depreciation

At 1 December 2023

14,193

21,975

1,520

1,291

5,826

44,805

Charge for the year

-

-

317

232

1,869

2,418

At 30 November 2024

14,193

21,975

1,837

1,523

7,695

47,223

Carrying amount

At 30 November 2024

-

-

456

446

3,267

4,169

At 30 November 2023

-

-

773

256

4,377

5,406

 

Pepperbox Nursery Limited

Notes to the Unaudited Financial Statements
Year Ended 30 November 2024

5

Debtors

2024
£

2023
£

Trade debtors

5,030

6,324

Prepayments

2,279

2,314

7,309

8,638

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

150

916

Taxation and social security

8,091

3,044

Accruals and deferred income

1,953

2,605

Other creditors

186

237

10,380

6,802