7 6 Deberris Nurseries Limited 4474890 false 2023-08-01 2024-07-31 2024-07-31 The principal activity of the company is Landscape gardening Digita Accounts Production Advanced 6.30.9574.0 true 4474890 2023-08-01 2024-07-31 4474890 2024-07-31 4474890 bus:OrdinaryShareClass1 2024-07-31 4474890 core:RetainedEarningsAccumulatedLosses 2024-07-31 4474890 core:ShareCapital 2024-07-31 4474890 core:CurrentFinancialInstruments 2024-07-31 4474890 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 4474890 core:FurnitureFittingsToolsEquipment 2024-07-31 4474890 core:MotorVehicles 2024-07-31 4474890 core:OtherPropertyPlantEquipment 2024-07-31 4474890 bus:SmallEntities 2023-08-01 2024-07-31 4474890 bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 4474890 bus:FilletedAccounts 2023-08-01 2024-07-31 4474890 bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 4474890 bus:RegisteredOffice 2023-08-01 2024-07-31 4474890 bus:CompanySecretary1 2023-08-01 2024-07-31 4474890 bus:Director1 2023-08-01 2024-07-31 4474890 bus:Director3 2023-08-01 2024-07-31 4474890 bus:OrdinaryShareClass1 2023-08-01 2024-07-31 4474890 bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 4474890 bus:Agent1 2023-08-01 2024-07-31 4474890 core:FurnitureFittingsToolsEquipment 2023-08-01 2024-07-31 4474890 core:MotorVehicles 2023-08-01 2024-07-31 4474890 core:OtherPropertyPlantEquipment 2023-08-01 2024-07-31 4474890 core:PlantMachinery 2023-08-01 2024-07-31 4474890 countries:England 2023-08-01 2024-07-31 4474890 2023-07-31 4474890 core:FurnitureFittingsToolsEquipment 2023-07-31 4474890 core:MotorVehicles 2023-07-31 4474890 core:OtherPropertyPlantEquipment 2023-07-31 4474890 2022-08-01 2023-07-31 4474890 2023-07-31 4474890 bus:OrdinaryShareClass1 2023-07-31 4474890 core:RetainedEarningsAccumulatedLosses 2023-07-31 4474890 core:ShareCapital 2023-07-31 4474890 core:CurrentFinancialInstruments 2023-07-31 4474890 core:CurrentFinancialInstruments core:WithinOneYear 2023-07-31 4474890 core:FurnitureFittingsToolsEquipment 2023-07-31 4474890 core:MotorVehicles 2023-07-31 4474890 core:OtherPropertyPlantEquipment 2023-07-31 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 4474890

Deberris Nurseries Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 July 2024

 

Deberris Nurseries Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

Deberris Nurseries Limited

Company Information

Directors

L Taylor

R Jagielski

Company secretary

J Jagielski

Registered office

Manchester House
50A Oxford Road
Guiseley
Leeds
LS20 8AB

Accountants

Fullertons Limited
Chartered Certified AccountantsManchester House
50A Oxford Road
Guiseley
Leeds
LS20 8AB

 

Deberris Nurseries Limited

(Registration number: 4474890)
Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

19,324

13,019

Current assets

 

Debtors

5

31,732

25,273

Cash at bank and in hand

 

23,200

27,688

 

54,932

52,961

Creditors: Amounts falling due within one year

6

(25,961)

(18,373)

Net current assets

 

28,971

34,588

Total assets less current liabilities

 

48,295

47,607

Provisions for liabilities

(2,057)

(2,474)

Net assets

 

46,238

45,133

Capital and reserves

 

Called up share capital

7

3

3

Retained earnings

46,235

45,130

Shareholders' funds

 

46,238

45,133

For the financial year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 March 2025 and signed on its behalf by:
 

.........................................
R Jagielski
Director

 

Deberris Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

1

General information

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

The address of its registered office is:
Manchester House
50A Oxford Road
Guiseley
Leeds
LS20 8AB

The principal place of business is:
Main Street
Hawksworth
Leeds
West Yorkshire
LS20 8NX
West Yorkshire

These financial statements were authorised for issue by the Board on 17 March 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 sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Deberris Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

The current income 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 tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or sustantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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

Motor vehicles

25% reducing balance basis

Plant and equipment

25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Deberris Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2023 - 6).

 

Deberris Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 August 2023

3,623

33,180

104,656

141,459

Additions

-

8,500

1,413

9,913

Disposals

-

-

(22,150)

(22,150)

At 31 July 2024

3,623

41,680

83,919

129,222

Depreciation

At 1 August 2023

3,387

29,913

95,140

128,440

Charge for the year

59

817

2,732

3,608

Eliminated on disposal

-

-

(22,150)

(22,150)

At 31 July 2024

3,446

30,730

75,722

109,898

Carrying amount

At 31 July 2024

177

10,950

8,197

19,324

At 31 July 2023

236

3,267

9,516

13,019

5

Debtors

Current

2024
£

2023
£

Trade debtors

31,732

25,273

 

31,732

25,273

6

Creditors

Creditors: amounts falling due within one year

 

Deberris Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

8

3,350

3,350

Trade creditors

 

11,350

6,764

Taxation and social security

 

9,607

7,057

Accruals and deferred income

 

1,155

1,100

Other creditors

 

499

102

 

25,961

18,373

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

3

3

3

3

       

8

Loans and borrowings

Current loans and borrowings

2024
£

2023
£

Other borrowings

3,350

3,350