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REGISTERED NUMBER: 08643444 (England and Wales)



UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

JAYNE'S NURSERY LTD

JAYNE'S NURSERY LTD (REGISTERED NUMBER: 08643444)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JAYNE'S NURSERY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Mrs J Cocksedge
K Cocksedge





SECRETARY: K J Cocksedge





REGISTERED OFFICE: 126 Main Road
Broomfield
Chelmsford
Essex
CM1 7AG





REGISTERED NUMBER: 08643444 (England and Wales)





ACCOUNTANTS: Lucentum Business Services Ltd
Beckwith Barn
Warren Estate
Lordship Road
Chelmsford
Essex
CM1 3WT

JAYNE'S NURSERY LTD (REGISTERED NUMBER: 08643444)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 16,016 26,027

CURRENT ASSETS
Debtors 6 44,515 42,119
Cash at bank and in hand 43,100 32,237
87,615 74,356
CREDITORS
Amounts falling due within one year 7 79,492 54,076
NET CURRENT ASSETS 8,123 20,280
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,139

46,307

CAPITAL AND RESERVES
Called up share capital 8 200 200
Retained earnings 23,939 46,107
SHAREHOLDERS' FUNDS 24,139 46,307

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2025 and were signed on its behalf by:




K Cocksedge - Director


JAYNE'S NURSERY LTD (REGISTERED NUMBER: 08643444)

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

1. STATUTORY INFORMATION

Jayne's 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. 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.

Income is recognised at the point the service is provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures and fittings - 20% on reducing balance

Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation
and accumulated impairment losses.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition
of financial assets and liabilities like trade and other accounts receivable and payable, loans from
banks and other third parties, loans to related parties and investments in non-puttable ordinary
shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each
reporting period for objective evidence of impairment. If objective evidence of impairment is found,
an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the statement of financial
position when there is an enforceable right to set off the recognised amounts and there is an
intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


JAYNE'S NURSERY LTD (REGISTERED NUMBER: 08643444)

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

3. ACCOUNTING POLICIES - continued
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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 24 ) .

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 62,935 40,577 103,512
DEPRECIATION
At 1 July 2023 55,743 21,742 77,485
Charge for year 6,243 3,768 10,011
At 30 June 2024 61,986 25,510 87,496
NET BOOK VALUE
At 30 June 2024 949 15,067 16,016
At 30 June 2023 7,192 18,835 26,027

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 44,515 42,119

JAYNE'S NURSERY LTD (REGISTERED NUMBER: 08643444)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 1,437
Amounts owed to group undertakings 59,014 14,918
Tax 11,098 22,413
Social security and other taxes 7,987 2,670
Accruals and deferred income 1,393 12,638
79,492 54,076

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.20 30.6.19
value: £ £
100 Ordinary A £1 100 100
80 Ordinary B £1 80 80
10 Ordinary C £1 10 10
10 Ordinary D £1 10 10
200 200