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Sir Leslie Martin Nursery Ltd

Registered Number
12704370
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

Sir Leslie Martin Nursery Ltd
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Thompson, Alison
Thompson, Michaela Ann

Registered Address

The Martins Building Bradburns Lane
Hartford
Northwich
CW8 1LU

Registered Number

12704370 (England and Wales)
Sir Leslie Martin Nursery Ltd
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets31,9433,887
Tangible assets437,76617,883
39,70921,770
Current assets
Debtors516,50213,502
Cash at bank and on hand129,493138,867
145,995152,369
Creditors amounts falling due within one year6(96,724)(68,356)
Net current assets (liabilities)49,27184,013
Total assets less current liabilities88,980105,783
Net assets88,980105,783
Capital and reserves
Called up share capital100100
Profit and loss account88,880105,683
Shareholders' funds88,980105,783
The financial statements were approved and authorised for issue by the Board of Directors on 13 January 2025, and are signed on its behalf by:
Thompson, Alison
Director
Registered Company No. 12704370
Sir Leslie Martin Nursery Ltd
Notes to the Financial Statements
for the year ended 30 June 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings15
Plant and machinery25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year2317
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 July 239,7179,717
At 30 June 249,7179,717
Amortisation and impairment
At 01 July 235,8305,830
Charge for year1,9441,944
At 30 June 247,7747,774
Net book value
At 30 June 241,9431,943
At 30 June 233,8873,887
4.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 July 2318,5533,1092,63524,297
Additions-23,291-23,291
At 30 June 2418,55326,4002,63547,588
Depreciation and impairment
At 01 July 233,7881,5081,1186,414
Charge for year2,2148143803,408
At 30 June 246,0022,3221,4989,822
Net book value
At 30 June 2412,55124,0781,13737,766
At 30 June 2314,7651,6011,51717,883
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables16,50211,732
Other debtors-1,770
Total16,50213,502
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security46,32247,216
Other creditors25,61119,470
Accrued liabilities and deferred income24,7911,670
Total96,72468,356