IRIS Accounts Production v25.1.3.33 08033161 director 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh080331612024-03-31080331612025-03-31080331612024-04-012025-03-31080331612023-04-30080331612023-05-012024-03-31080331612024-03-3108033161ns15:EnglandWales2024-04-012025-03-3108033161ns14:PoundSterling2024-04-012025-03-3108033161ns10:Director12024-04-012025-03-3108033161ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3108033161ns10:SmallEntities2024-04-012025-03-3108033161ns10:AuditExemptWithAccountantsReport2024-04-012025-03-3108033161ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3108033161ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3108033161ns10:FullAccounts2024-04-012025-03-3108033161ns10:RegisteredOffice2024-04-012025-03-3108033161ns5:CurrentFinancialInstruments2025-03-3108033161ns5:CurrentFinancialInstruments2024-03-3108033161ns5:ShareCapital2025-03-3108033161ns5:ShareCapital2024-03-3108033161ns5:RetainedEarningsAccumulatedLosses2025-03-3108033161ns5:RetainedEarningsAccumulatedLosses2024-03-3108033161ns5:LandBuildingsns5:OwnedOrFreeholdAssets2024-04-012025-03-3108033161ns5:FurnitureFittings2024-04-012025-03-3108033161ns5:MotorVehicles2024-04-012025-03-3108033161ns5:LandBuildings2024-03-3108033161ns5:PlantMachinery2024-03-3108033161ns5:FurnitureFittings2024-03-3108033161ns5:MotorVehicles2024-03-3108033161ns5:LandBuildings2024-04-012025-03-3108033161ns5:PlantMachinery2024-04-012025-03-3108033161ns5:LandBuildings2025-03-3108033161ns5:PlantMachinery2025-03-3108033161ns5:FurnitureFittings2025-03-3108033161ns5:MotorVehicles2025-03-3108033161ns5:LandBuildings2024-03-3108033161ns5:PlantMachinery2024-03-3108033161ns5:FurnitureFittings2024-03-3108033161ns5:MotorVehicles2024-03-3108033161ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3108033161ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31
REGISTERED NUMBER: 08033161 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

BIG TOP NURSERY LIMITED

BIG TOP NURSERY LIMITED (REGISTERED NUMBER: 08033161)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


BIG TOP NURSERY LIMITED

Company Information
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: S A Robinson





REGISTERED OFFICE: 74c High Street
Waddesdon
Nr. Aylesbury
Buckinghamshire
HP18 0JD





REGISTERED NUMBER: 08033161 (England and Wales)





ACCOUNTANTS: Johnsons, Chartered Accountants
1-2 Craven Road
Ealing
London
W5 2UA

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Big Top Nursery Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Big Top Nursery Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Big Top Nursery Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Big Top Nursery Limited and state those matters that we have agreed to state to the director of Big Top Nursery Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Big Top Nursery Limited and its director for our work or for this report.

It is your duty to ensure that Big Top Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Big Top Nursery Limited. You consider that Big Top Nursery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Big Top Nursery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Johnsons, Chartered Accountants
1-2 Craven Road
Ealing
London
W5 2UA


9 June 2025

BIG TOP NURSERY LIMITED (REGISTERED NUMBER: 08033161)

Balance Sheet
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 43,673 48,814

CURRENT ASSETS
Debtors 5 10,385 15,260
Cash at bank 163,572 40,617
173,957 55,877
CREDITORS
Amounts falling due within one year 6 130,249 66,344
NET CURRENT ASSETS/(LIABILITIES) 43,708 (10,467 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

87,381

38,347

PROVISIONS FOR LIABILITIES 4,094 4,981
NET ASSETS 83,287 33,366

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 83,285 33,364
83,287 33,366

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 9 June 2025 and were signed by:



S A Robinson - Director


BIG TOP NURSERY LIMITED (REGISTERED NUMBER: 08033161)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Big Top Nursery Limited 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.

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.
Freehold property - 5% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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.

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 24 ) .

BIG TOP NURSERY LIMITED (REGISTERED NUMBER: 08033161)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2024 31,893 102,084 9,643 18,594 162,214
Additions - 679 - - 679
At 31 March 2025 31,893 102,763 9,643 18,594 162,893
DEPRECIATION
At 1 April 2024 3,001 87,735 6,620 16,044 113,400
Charge for year 1,595 2,983 604 638 5,820
At 31 March 2025 4,596 90,718 7,224 16,682 119,220
NET BOOK VALUE
At 31 March 2025 27,297 12,045 2,419 1,912 43,673
At 31 March 2024 28,892 14,349 3,023 2,550 48,814

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by associates - 5,000
Other debtors 10,385 10,260
10,385 15,260

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed to associates 7,160 -
Taxation and social security 45,876 8,435
Other creditors 77,213 57,909
130,249 66,344