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REGISTERED NUMBER: 00446497 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

A.B. Cave (Nurseries) Limited
Trading as
A.B. Cave (Nurseries) Limited

A.B. Cave (Nurseries) Limited (Registered number: 00446497)
Trading as A.B. Cave (Nurseries) Limited

Contents of the Financial Statements
for the Year Ended 31 December 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


A.B. Cave (Nurseries) Limited (Registered number: 00446497)
Trading as A.B. Cave (Nurseries) Limited

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £ £
Fixed assets
Intangible assets 5 1,020 1,020
Tangible assets 6 121,632 94,148
Investments 7 6,300 6,300
128,952 101,468

Current assets
Stocks 153,500 117,856
Debtors 8 220,142 240,066
Cash at bank 313,005 303,455
686,647 661,377
Creditors
Amounts falling due within one year 9 (206,230 ) (171,418 )
Net current assets 480,417 489,959
Total assets less current liabilities 609,369 591,427

Provisions for liabilities (26,906 ) (19,835 )
Net assets 582,463 571,592

Capital and reserves
Called up share capital 6,000 6,000
Retained earnings 576,463 565,592
582,463 571,592

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

A.B. Cave (Nurseries) Limited (Registered number: 00446497)
Trading as A.B. Cave (Nurseries) Limited

Balance Sheet - continued
31 December 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 director and authorised for issue on 16 May 2025 and were signed by:





Mr P A Godfrey - Director


A.B. Cave (Nurseries) Limited (Registered number: 00446497)
Trading as A.B. Cave (Nurseries) Limited

Notes to the Financial Statements
for the Year Ended 31 December 2024


1. Statutory information

A.B. Cave (Nurseries) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 00446497

Registered office: 22-26 King Street
King's Lynn
Norfolk
PE30 1HJ

The presentation currency of the financial statements is the Pound Sterling (£).


2. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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
Entitlements, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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 the cost less estimated residual value of each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and
slow moving items. Net realisable value is calculated at the lower of cost or selling price less cost to complete.

A.B. Cave (Nurseries) Limited (Registered number: 00446497)
Trading as A.B. Cave (Nurseries) Limited

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


3. Accounting policies - continued

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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.


A.B. Cave (Nurseries) Limited (Registered number: 00446497)
Trading as A.B. Cave (Nurseries) Limited

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


3. 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

4. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

5. Intangible fixed assets
Entitlements
£
Cost
At 1 January 2024
and 31 December 2024 1,020
Net book value
At 31 December 2024 1,020
At 31 December 2023 1,020

A.B. Cave (Nurseries) Limited (Registered number: 00446497)
Trading as A.B. Cave (Nurseries) Limited

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


6. Tangible fixed assets
Long Plant and
leasehold machinery Totals
£ £ £
Cost
At 1 January 2024 116,520 208,002 324,522
Additions - 41,640 41,640
At 31 December 2024 116,520 249,642 366,162
Depreciation
At 1 January 2024 101,711 128,663 230,374
Charge for year 798 13,358 14,156
At 31 December 2024 102,509 142,021 244,530
Net book value
At 31 December 2024 14,011 107,621 121,632
At 31 December 2023 14,809 79,339 94,148

7. Fixed asset investments
Other
investments
£
Cost
At 1 January 2024
and 31 December 2024 6,300
Net book value
At 31 December 2024 6,300
At 31 December 2023 6,300

8. Debtors: amounts falling due within one year
31.12.24 31.12.23
£ £
Trade debtors 78,010 62,280
Other debtors 142,132 177,786
220,142 240,066

A.B. Cave (Nurseries) Limited (Registered number: 00446497)
Trading as A.B. Cave (Nurseries) Limited

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


9. Creditors: amounts falling due within one year
31.12.24 31.12.23
£ £
Trade creditors 1,617 17,362
Taxation and social security 4,799 16,756
Other creditors 199,814 137,300
206,230 171,418