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REGISTERED NUMBER: 06900604 (England and Wales)












Unaudited Financial Statements

For The Year Ended 31 August 2024

for

Nippers Nursery (Yorkshire) Ltd

Nippers Nursery (Yorkshire) Ltd (Registered number: 06900604)






Contents of the Financial Statements
For The Year Ended 31 August 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Nippers Nursery (Yorkshire) Ltd

Company Information
For The Year Ended 31 August 2024







DIRECTORS: Ms J M Addyman
Mrs J L Addyman
A J Hooper





REGISTERED OFFICE: Holber Hill House
Mill Lane
Burton Leonard
Harrogate
North Yorkshire
HG3 3SH





REGISTERED NUMBER: 06900604 (England and Wales)





ACCOUNTANTS: Xeinadin
4 Wharfe Mews
Cliffe Terrace
Wetherby
West Yorkshire
LS22 6LX

Nippers Nursery (Yorkshire) Ltd (Registered number: 06900604)

Abridged Balance Sheet
31 August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 71,250 86,250
Tangible assets 5 74,798 17,638
146,048 103,888

CURRENT ASSETS
Debtors 727,441 576,482
Cash at bank 280,573 247,403
1,008,014 823,885
CREDITORS
Amounts falling due within one year 124,440 90,831
NET CURRENT ASSETS 883,574 733,054
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,029,622

836,942

CREDITORS
Amounts falling due after more than one
year

(8,334

)

(18,333

)

PROVISIONS FOR LIABILITIES (4,188 ) (4,410 )
NET ASSETS 1,017,100 814,199

CAPITAL AND RESERVES
Called up share capital 30 30
Retained earnings 1,017,070 814,169
SHAREHOLDERS' FUNDS 1,017,100 814,199

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 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.

Nippers Nursery (Yorkshire) Ltd (Registered number: 06900604)

Abridged 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 16 May 2025 and were signed on its behalf by:





Ms J M Addyman - Director


Nippers Nursery (Yorkshire) Ltd (Registered number: 06900604)

Notes to the Financial Statements
For The Year Ended 31 August 2024

1. STATUTORY INFORMATION

Nippers Nursery (Yorkshire) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures & equipment - 15% on reducing balance
Computer equipment - 25% on reducing balance

Additions to leasehold property are written off, on a straight line basis, over the period of 5 years.

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.


Nippers Nursery (Yorkshire) Ltd (Registered number: 06900604)

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2023
and 31 August 2024 300,000
AMORTISATION
At 1 September 2023 213,750
Amortisation for year 15,000
At 31 August 2024 228,750
NET BOOK VALUE

At 31 August 2024 71,250
At 31 August 2023 86,250

Nippers Nursery (Yorkshire) Ltd (Registered number: 06900604)

Notes to the Financial Statements - continued
For The Year Ended 31 August 2024

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2023 122,194
Additions 77,096
Disposals (6,701 )
At 31 August 2024 192,589
DEPRECIATION
At 1 September 2023 104,556
Charge for year 17,887
Eliminated on disposal (4,652 )
At 31 August 2024 117,791
NET BOOK VALUE
At 31 August 2024 74,798
At 31 August 2023 17,638

6. OTHER FINANCIAL COMMITMENTS

The company had outstanding commitments in respect of operating leases as at 31 August 2024 of £11,125 (2023 : £6,535).

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
Ms J M Addyman
Balance outstanding at start of year 15,759 5,495
Amounts advanced 218,518 50,264
Amounts repaid (65,000 ) (40,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 169,277 15,759

The advances attract interest at the HMRC official rate of interest and there are no repayment terms.