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REGISTERED NUMBER: 05348478 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Ivanda Nursery Limited

Ivanda Nursery Limited (Registered number: 05348478)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company information 1

Chartered accountants' report 2

Statement of financial position 3

Notes to the financial statements 4 to 5


Ivanda Nursery Limited

Company Information
for the Year Ended 30 April 2024







Directors: Mrs A Benson
Mrs M Knight
Mrs J Wilkes





Secretary: Mrs A Benson





Registered office: Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB





Business address: 31 Cley Hall Drive
Spalding
Lincolnshire
PE11 2EB





Registered number: 05348478 (England and Wales)





Accountants: Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Ivanda Nursery Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ivanda Nursery Limited for the year ended 30 April 2024 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ivanda Nursery Limited, as a body, in accordance with the terms of our engagement letter dated 17 January 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Ivanda Nursery Limited and state those matters that we have agreed to state to the Board of Directors of Ivanda Nursery Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ivanda Nursery Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ivanda Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ivanda Nursery Limited. You consider that Ivanda Nursery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ivanda Nursery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB


28 January 2025

Ivanda Nursery Limited (Registered number: 05348478)

Statement of Financial Position
30 April 2024

2024 2023
Notes £    £   
Current assets
Debtors 5 620 -
Investments 6 1,153,197 1,153,197
Cash at bank 2,332 11,457
1,156,149 1,164,654
Creditors
Amounts falling due within one year 7 450,455 456,317
Net current assets 705,694 708,337
Total assets less current liabilities 705,694 708,337

Capital and reserves
Called up share capital 8 1,000 1,000
Retained earnings 704,694 707,337
Shareholders' funds 705,694 708,337

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by:





Mrs A Benson - Director


Ivanda Nursery Limited (Registered number: 05348478)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. Statutory information

Ivanda 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.

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


2. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Investments
The company has invested in Aviva Open Ended Investment Funds. The company qualifies as a Micro Entity, and so these investments are carried at historic cost, with tax arising when a withdrawal is taken in the accounting period.

4. Employees and directors

The average number of employees during the year was NIL (2023 - 1 ).

Ivanda Nursery Limited (Registered number: 05348478)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


5. Debtors: amounts falling due within one year
2024 2023
£    £   
Tax 620 -

6. Current asset investments
2024 2023
£    £   
Other 1,153,197 1,153,197

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors - 123
Corporation tax - 5,019
Other creditors 447,306 447,306
Directors' loan accounts 270 270
Accruals and deferred income 2,879 3,599
450,455 456,317

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary shares £1 1,000 1,000

9. Directors' advances, credits and guarantees

As at 30 April 2024 the company owed Mrs A Benson £270 (2023 - £270).