2023-09-012024-08-312024-08-31false07918602THE BARNES VILLAGE NURSERY 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THE BARNES VILLAGE NURSERY LTD.

Registered Number
07918602
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

THE BARNES VILLAGE NURSERY LTD.
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

ROBINSON, Julia Veng

Company Secretary

GEDDIE, Elaine

Registered Address

1 Parkholme Cottage
Sheen Common
London
SW14 7ER

Registered Number

07918602 (England and Wales)
THE BARNES VILLAGE NURSERY LTD.
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,1554,733
2,1554,733
Current assets
Debtors410,5174,798
Cash at bank and on hand10,67193,214
21,18898,012
Creditors amounts falling due within one year5(97,176)(103,903)
Net current assets (liabilities)(75,988)(5,891)
Total assets less current liabilities(73,833)(1,158)
Net assets(73,833)(1,158)
Capital and reserves
Called up share capital40,00040,000
Share premium50,00050,000
Profit and loss account(163,833)(91,158)
Shareholders' funds(73,833)(1,158)
The financial statements were approved and authorised for issue by the Director on 29 May 2025, and are signed on its behalf by:
ROBINSON, Julia Veng
Director
Registered Company No. 07918602
THE BARNES VILLAGE NURSERY LTD.
Notes to the Financial Statements
for the year ended 31 August 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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value-added taxes.
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.
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:

Straight line (years)
Plant and machinery5
Fixtures and fittings4
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year2421
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 September 231,3947,2386,25514,887
At 31 August 241,3947,2386,25514,887
Depreciation and impairment
At 01 September 235527,0232,57910,154
Charge for year2782152,0852,578
At 31 August 248307,2384,66412,732
Net book value
At 31 August 24564-1,5912,155
At 31 August 238422153,6764,733
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables10,4744,798
Other debtors43-
Total10,5174,798
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables43,40439,624
Bank borrowings and overdrafts14,39722,623
Taxation and social security-15,388
Payments received on account2,2112,211
Other creditors12,311-
Accrued liabilities and deferred income24,85324,057
Total97,176103,903