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REGISTERED NUMBER: 08887098 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

CHIVERTON NURSERIES LTD

CHIVERTON NURSERIES LTD (REGISTERED NUMBER: 08887098)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHIVERTON NURSERIES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 August 2024







DIRECTOR: Mrs E E Chiverton





REGISTERED OFFICE: Newtown House
38 Newtown Road
Liphook
Hampshire
GU30 7DX





REGISTERED NUMBER: 08887098 (England and Wales)





ACCOUNTANTS: Traviss & Co Ltd
Chartered Certified Accountants
Newtown House
38 Newtown Road
Liphook
Hampshire
GU30 7DX

CHIVERTON NURSERIES LTD (REGISTERED NUMBER: 08887098)

BALANCE SHEET
31 August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 17,200
Tangible assets 5 53,322 60,342
53,322 77,542

CURRENT ASSETS
Debtors 6 2,580 2,292
Cash at bank 349,773 298,600
352,353 300,892
CREDITORS
Amounts falling due within one year 7 47,662 40,522
NET CURRENT ASSETS 304,691 260,370
TOTAL ASSETS LESS CURRENT
LIABILITIES

358,013

337,912

PROVISIONS FOR LIABILITIES 787 971
NET ASSETS 357,226 336,941

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 357,126 336,841
SHAREHOLDERS' FUNDS 357,226 336,941

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

CHIVERTON NURSERIES LTD (REGISTERED NUMBER: 08887098)

BALANCE SHEET - continued
31 August 2024


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 director and authorised for issue on 22 April 2025 and were signed by:





Mrs E E Chiverton - Director


CHIVERTON NURSERIES LTD (REGISTERED NUMBER: 08887098)

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


1. STATUTORY INFORMATION

Chiverton Nurseries 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.

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 presents income receivable for the provision of children's nursery care and entitlement to County Council childcare grants taken up in for the financial year.Prepaid nursery fees or grants received for childcare for periods after the end of the financial year are not included in turnover and carried forward as prepaid income.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

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 - in accordance with the property
Plant and machinery - 25% on reducing balance and not provided
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
Cash & cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at bank, cash in hand and short term deposits with an original maturity date of three months or less.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other operating expenses.

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.


CHIVERTON NURSERIES LTD (REGISTERED NUMBER: 08887098)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 August 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.

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 22 (2023 - 22 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 172,000
AMORTISATION
At 1 September 2023 154,800
Charge for year 17,200
At 31 August 2024 172,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 17,200

CHIVERTON NURSERIES LTD (REGISTERED NUMBER: 08887098)

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


5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 163,873 7,263 12,179 3,449 186,764
Additions - 389 428 - 817
At 31 August 2024 163,873 7,652 12,607 3,449 187,581
DEPRECIATION
At 1 September 2023 107,416 5,776 10,979 2,251 126,422
Charge for year 6,662 469 407 299 7,837
At 31 August 2024 114,078 6,245 11,386 2,550 134,259
NET BOOK VALUE
At 31 August 2024 49,795 1,407 1,221 899 53,322
At 31 August 2023 56,457 1,487 1,200 1,198 60,342

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 2,580 2,292

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 23,797 18,585
Other creditors 23,865 21,937
47,662 40,522