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REGISTERED NUMBER: 04662307 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

BIG PLANT NURSERY LIMITED

BIG PLANT NURSERY LIMITED (REGISTERED NUMBER: 04662307)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2


BIG PLANT NURSERY LIMITED (REGISTERED NUMBER: 04662307)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 170 170
Tangible assets 5 55,462 66,526
55,632 66,696

CURRENT ASSETS
Stocks 220,000 130,000
Debtors 6 34,865 32,255
Cash at bank and in hand 46,985 53,393
301,850 215,648
CREDITORS
Amounts falling due within one year 7 188,820 110,177
NET CURRENT ASSETS 113,030 105,471
TOTAL ASSETS LESS CURRENT LIABILITIES 168,662 172,167

PROVISIONS FOR LIABILITIES 4,451 6,164
NET ASSETS 164,211 166,003

CAPITAL AND RESERVES
Called up share capital 70 70
Retained earnings 164,141 165,933
SHAREHOLDERS' FUNDS 164,211 166,003

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 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 29 April 2025 and were signed on its behalf by:





B Jordan - Director


BIG PLANT NURSERY LIMITED (REGISTERED NUMBER: 04662307)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

Big Plant Nursery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04662307

Registered office: Palm Wood Hole Street
Wiston
Steyning
BN44 3DH

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


Each unit has been rounded to the nearest whole pound.

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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2023 - 14 ) .

BIG PLANT NURSERY LIMITED (REGISTERED NUMBER: 04662307)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


4. INTANGIBLE FIXED ASSETS
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 August 2023
and 31 July 2024 30,000 170 30,170
AMORTISATION
At 1 August 2023
and 31 July 2024 30,000 - 30,000
NET BOOK VALUE
At 31 July 2024 - 170 170
At 31 July 2023 - 170 170

5. TANGIBLE FIXED ASSETS
Land and Plant and Motor
buildings machinery vehicles Totals
£    £    £    £   
COST
At 1 August 2023 97,917 90,830 174,822 363,569
Additions - 2,048 - 2,048
At 31 July 2024 97,917 92,878 174,822 365,617
DEPRECIATION
At 1 August 2023 97,917 76,730 122,396 297,043
Charge for year - 2,823 10,289 13,112
At 31 July 2024 97,917 79,553 132,685 310,155
NET BOOK VALUE
At 31 July 2024 - 13,325 42,137 55,462
At 31 July 2023 - 14,100 52,426 66,526

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 4,686 888
Other debtors 30,179 31,367
34,865 32,255

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 33,903 -
Trade creditors 92,113 16,352
Taxation and social security 47,952 80,785
Other creditors 14,852 13,040
188,820 110,177