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REGISTERED NUMBER: 06961743















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Avenue Nursery Ltd

Avenue Nursery Ltd (Registered number: 06961743)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Avenue Nursery Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTORS: S Raza
Mrs S Raza





SECRETARY: Mrs S Raza





REGISTERED OFFICE: Avenue Nursery Ltd
269 Norbury Avenue
Norbury
London
SW16 3RN





REGISTERED NUMBER: 06961743





ACCOUNTANTS: Adrian & Co Limited
Chartered Certified Acc
1417/1419
London Road
London
SW16 4AH

Avenue Nursery Ltd (Registered number: 06961743)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 33,155 4,615

CURRENT ASSETS
Debtors 5 770,326 326
Cash at bank 62,519 764,048
832,845 764,374
CREDITORS
Amounts falling due within one year 6 56,250 66,989
NET CURRENT ASSETS 776,595 697,385
TOTAL ASSETS LESS CURRENT
LIABILITIES

809,750

702,000

CREDITORS
Amounts falling due after more than
one year

7

19,167

29,167
NET ASSETS 790,583 672,833

Avenue Nursery Ltd (Registered number: 06961743)

Balance Sheet - continued
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 790,483 672,733
790,583 672,833

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 17 April 2025 and were signed on its behalf by:





S Raza - Director


Avenue Nursery Ltd (Registered number: 06961743)

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

1. STATUTORY INFORMATION

Avenue Nursery Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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.

25% 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.


Avenue Nursery Ltd (Registered number: 06961743)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2023 - 19 ) .

Avenue Nursery Ltd (Registered number: 06961743)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 44,987
Additions 37,981
Disposals (15,525 )
At 31 July 2024 67,443
DEPRECIATION
At 1 August 2023 40,372
Charge for year 7,887
Eliminated on disposal (13,971 )
At 31 July 2024 34,288
NET BOOK VALUE
At 31 July 2024 33,155
At 31 July 2023 4,615

5. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Other debtors 770,326 326

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors - (1 )
Taxation and social security 40,548 46,574
Other creditors 15,702 20,416
56,250 66,989

Avenue Nursery Ltd (Registered number: 06961743)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 19,167 29,167

8. NOTE:

During the financial year company provided interest free loan of £770,000 to Melrose House Limited, repayable on demand.