2023-12-012024-11-302024-11-30false07662476NURSERY STORES ROCK LTD2025-04-10falseiso4217:GBPxbrli:pure076624762023-12-01076624762024-11-30076624762023-12-012024-11-30076624762022-12-01076624762023-11-30076624762022-12-012023-11-3007662476bus:SmallEntities2023-12-012024-11-3007662476bus:AuditExempt-NoAccountantsReport2023-12-012024-11-3007662476bus:AbridgedAccounts2023-12-012024-11-3007662476bus:PrivateLimitedCompanyLtd2023-12-012024-11-3007662476core:WithinOneYear2024-11-3007662476core:AfterOneYear2024-11-3007662476core:WithinOneYear2023-11-3007662476core:AfterOneYear2023-11-3007662476core:ShareCapital2024-11-3007662476core:SharePremium2024-11-3007662476core:RevaluationReserve2024-11-3007662476core:OtherReservesSubtotal2024-11-3007662476core:RetainedEarningsAccumulatedLosses2024-11-3007662476core:ShareCapital2023-11-3007662476core:SharePremium2023-11-3007662476core:RevaluationReserve2023-11-3007662476core:OtherReservesSubtotal2023-11-3007662476core:RetainedEarningsAccumulatedLosses2023-11-3007662476core:LandBuildings2024-11-3007662476core:PlantMachinery2024-11-3007662476core:Vehicles2024-11-3007662476core:FurnitureFittings2024-11-3007662476core:OfficeEquipment2024-11-3007662476core:NetGoodwill2024-11-3007662476core:IntangibleAssetsOtherThanGoodwill2024-11-3007662476core:ListedExchangeTraded2024-11-3007662476core:UnlistedNon-exchangeTraded2024-11-3007662476core:LandBuildings2023-11-3007662476core:PlantMachinery2023-11-3007662476core:Vehicles2023-11-3007662476core:FurnitureFittings2023-11-3007662476core:OfficeEquipment2023-11-3007662476core:NetGoodwill2023-11-3007662476core:IntangibleAssetsOtherThanGoodwill2023-11-3007662476core:ListedExchangeTraded2023-11-3007662476core:UnlistedNon-exchangeTraded2023-11-3007662476core:LandBuildings2023-12-012024-11-3007662476core:PlantMachinery2023-12-012024-11-3007662476core:Vehicles2023-12-012024-11-3007662476core:FurnitureFittings2023-12-012024-11-3007662476core:OfficeEquipment2023-12-012024-11-3007662476core:NetGoodwill2023-12-012024-11-3007662476core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3007662476core:ListedExchangeTraded2023-12-012024-11-3007662476core:UnlistedNon-exchangeTraded2023-12-012024-11-3007662476core:MoreThanFiveYears2023-12-012024-11-3007662476core:Non-currentFinancialInstruments2024-11-3007662476core:Non-currentFinancialInstruments2023-11-3007662476dpl:CostSales2023-12-012024-11-3007662476dpl:DistributionCosts2023-12-012024-11-3007662476core:LandBuildings2023-12-012024-11-3007662476core:PlantMachinery2023-12-012024-11-3007662476core:Vehicles2023-12-012024-11-3007662476core:FurnitureFittings2023-12-012024-11-3007662476core:OfficeEquipment2023-12-012024-11-3007662476dpl:AdministrativeExpenses2023-12-012024-11-3007662476core:NetGoodwill2023-12-012024-11-3007662476core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3007662476dpl:GroupUndertakings2023-12-012024-11-3007662476dpl:ParticipatingInterests2023-12-012024-11-3007662476dpl:GroupUndertakingscore:ListedExchangeTraded2023-12-012024-11-3007662476core:ListedExchangeTraded2023-12-012024-11-3007662476dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-12-012024-11-3007662476core:UnlistedNon-exchangeTraded2023-12-012024-11-3007662476dpl:CostSales2022-12-012023-11-3007662476dpl:DistributionCosts2022-12-012023-11-3007662476core:LandBuildings2022-12-012023-11-3007662476core:PlantMachinery2022-12-012023-11-3007662476core:Vehicles2022-12-012023-11-3007662476core:FurnitureFittings2022-12-012023-11-3007662476core:OfficeEquipment2022-12-012023-11-3007662476dpl:AdministrativeExpenses2022-12-012023-11-3007662476core:NetGoodwill2022-12-012023-11-3007662476core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3007662476dpl:GroupUndertakings2022-12-012023-11-3007662476dpl:ParticipatingInterests2022-12-012023-11-3007662476dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3007662476core:ListedExchangeTraded2022-12-012023-11-3007662476dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3007662476core:UnlistedNon-exchangeTraded2022-12-012023-11-3007662476core:NetGoodwill2024-11-3007662476core:IntangibleAssetsOtherThanGoodwill2024-11-3007662476core:LandBuildings2024-11-3007662476core:PlantMachinery2024-11-3007662476core:Vehicles2024-11-3007662476core:FurnitureFittings2024-11-3007662476core:OfficeEquipment2024-11-3007662476core:AfterOneYear2024-11-3007662476core:WithinOneYear2024-11-3007662476core:ListedExchangeTraded2024-11-3007662476core:UnlistedNon-exchangeTraded2024-11-3007662476core:ShareCapital2024-11-3007662476core:SharePremium2024-11-3007662476core:RevaluationReserve2024-11-3007662476core:OtherReservesSubtotal2024-11-3007662476core:RetainedEarningsAccumulatedLosses2024-11-3007662476core:NetGoodwill2023-11-3007662476core:IntangibleAssetsOtherThanGoodwill2023-11-3007662476core:LandBuildings2023-11-3007662476core:PlantMachinery2023-11-3007662476core:Vehicles2023-11-3007662476core:FurnitureFittings2023-11-3007662476core:OfficeEquipment2023-11-3007662476core:AfterOneYear2023-11-3007662476core:WithinOneYear2023-11-3007662476core:ListedExchangeTraded2023-11-3007662476core:UnlistedNon-exchangeTraded2023-11-3007662476core:ShareCapital2023-11-3007662476core:SharePremium2023-11-3007662476core:RevaluationReserve2023-11-3007662476core:OtherReservesSubtotal2023-11-3007662476core:RetainedEarningsAccumulatedLosses2023-11-3007662476core:NetGoodwill2022-12-0107662476core:IntangibleAssetsOtherThanGoodwill2022-12-0107662476core:LandBuildings2022-12-0107662476core:PlantMachinery2022-12-0107662476core:Vehicles2022-12-0107662476core:FurnitureFittings2022-12-0107662476core:OfficeEquipment2022-12-0107662476core:AfterOneYear2022-12-0107662476core:WithinOneYear2022-12-0107662476core:ListedExchangeTraded2022-12-0107662476core:UnlistedNon-exchangeTraded2022-12-0107662476core:ShareCapital2022-12-0107662476core:SharePremium2022-12-0107662476core:RevaluationReserve2022-12-0107662476core:OtherReservesSubtotal2022-12-0107662476core:RetainedEarningsAccumulatedLosses2022-12-0107662476core:AfterOneYear2023-12-012024-11-3007662476core:WithinOneYear2023-12-012024-11-3007662476core:Non-currentFinancialInstrumentscore:CostValuation2023-12-012024-11-3007662476core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-012024-11-3007662476core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-012024-11-3007662476core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-012024-11-3007662476core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-012024-11-3007662476core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-012024-11-3007662476core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3007662476core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3007662476core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3007662476core:Non-currentFinancialInstrumentscore:CostValuation2024-11-3007662476core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-3007662476core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-3007662476core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-3007662476core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-3007662476core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-3007662476core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-3007662476core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-3007662476core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-3007662476core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3007662476core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3007662476core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3007662476core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3007662476core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3007662476core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3007662476core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3007662476core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3007662476core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3007662476bus:Director12023-12-012024-11-3007662476bus:Director22023-12-012024-11-30

NURSERY STORES ROCK LTD

Registered Number
07662476
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

NURSERY STORES ROCK LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

M Meagor
J Williams

Registered Address

Nursery Stores Rock Road
Rock
Wadebridge
PL27 6NW

Registered Number

07662476 (England and Wales)
NURSERY STORES ROCK LTD
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets390,000120,000
Tangible assets425,50532,683
115,505152,683
Current assets
Stocks68,93769,109
Debtors510,0694,720
Cash at bank and on hand956,220824,448
1,035,226898,277
Creditors amounts falling due within one year6(80,772)(76,696)
Net current assets (liabilities)954,454821,581
Total assets less current liabilities1,069,959974,264
Provisions for liabilities7(4,846)(6,210)
Net assets1,065,113968,054
Capital and reserves
Called up share capital101101
Profit and loss account1,065,012967,953
Shareholders' funds1,065,113968,054
The financial statements were approved and authorised for issue by the Board of Directors on 10 April 2025, and are signed on its behalf by:
M Meagor
Director
Registered Company No. 07662476
NURSERY STORES ROCK LTD
Notes to the Financial Statements
for the year ended 30 November 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 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, excluding discounts, rebates, value added tax and other sales taxes.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
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.
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 measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.
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:
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20242023
Average number of employees during the year1613
3.Intangible assets

Total

£
Cost or valuation
At 01 December 23300,000
At 30 November 24300,000
Amortisation and impairment
At 01 December 23180,000
Charge for year30,000
At 30 November 24210,000
Net book value
At 30 November 2490,000
At 30 November 23120,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 2389,126
At 30 November 2489,126
Depreciation and impairment
At 01 December 2356,443
Charge for year7,178
At 30 November 2463,620
Net book value
At 30 November 2425,505
At 30 November 2332,683
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables6,9843,411
Prepayments and accrued income3,0851,309
Total10,0694,720
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,2699,787
Bank borrowings and overdrafts1393,300
Taxation and social security67,07752,600
Other creditors4,9317,282
Accrued liabilities and deferred income3,3563,727
Total80,77276,696
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)4,8466,210
Total4,8466,210