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SEVEN OAKS NURSERIES LIMITED

Registered Number
02929856
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

SEVEN OAKS NURSERIES LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

FORSYTH, Ian Graham
FORSYTH, Sophie Ellen

Registered Address

15 Lon Parcwr
Ruthin
Denbighshire
LL15 1NJ

Registered Number

02929856 (England and Wales)
SEVEN OAKS NURSERIES LIMITED
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3141,845147,922
141,845147,922
Current assets
Stocks83,00082,000
Debtors417,1124,384
Cash at bank and on hand263,178295,239
363,290381,623
Creditors amounts falling due within one year5(77,613)(60,321)
Net current assets (liabilities)285,677321,302
Total assets less current liabilities427,522469,224
Provisions for liabilities(6,520)(7,350)
Net assets421,002461,874
Capital and reserves
Profit and loss account421,002461,874
Shareholders' funds421,002461,874
The financial statements were approved and authorised for issue by the Board of Directors on 23 May 2025, and are signed on its behalf by:
FORSYTH, Ian Graham
Director
Registered Company No. 02929856
SEVEN OAKS NURSERIES LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year2016
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 February 24171,05628,91923,85340,947264,775
Additions---3,0693,069
Disposals-(22,543)-(4,392)(26,935)
At 31 January 25171,0566,37623,85339,624240,909
Depreciation and impairment
At 01 February 2440,07126,58017,57232,630116,853
Charge for year2,7663111,5702,6607,307
On disposals-(21,451)-(3,645)(25,096)
At 31 January 2542,8375,44019,14231,64599,064
Net book value
At 31 January 25128,2199364,7117,979141,845
At 31 January 24130,9852,3396,2818,317147,922
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables784845
Other debtors11,907164
Prepayments and accrued income4,4213,375
Total17,1124,384
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables24,95935,757
Taxation and social security11,2546,722
Other creditors33,1501,810
Accrued liabilities and deferred income8,25016,032
Total77,61360,321