IRIS Accounts Production v25.1.3.33 08443927 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh084439272023-12-31084439272024-12-31084439272024-01-012024-12-31084439272022-12-31084439272023-01-012023-12-31084439272023-12-3108443927ns15:EnglandWales2024-01-012024-12-3108443927ns14:PoundSterling2024-01-012024-12-3108443927ns10:Director12024-01-012024-12-3108443927ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3108443927ns10:SmallEntities2024-01-012024-12-3108443927ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3108443927ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3108443927ns10:FullAccounts2024-01-012024-12-310844392712024-01-012024-12-3108443927ns10:Director22024-01-012024-12-3108443927ns10:CompanySecretary12024-01-012024-12-3108443927ns10:RegisteredOffice2024-01-012024-12-3108443927ns5:CurrentFinancialInstruments2024-12-3108443927ns5:CurrentFinancialInstruments2023-12-3108443927ns5:Non-currentFinancialInstruments2024-12-3108443927ns5:Non-currentFinancialInstruments2023-12-3108443927ns5:ShareCapital2024-12-3108443927ns5:ShareCapital2023-12-3108443927ns5:RetainedEarningsAccumulatedLosses2024-12-3108443927ns5:RetainedEarningsAccumulatedLosses2023-12-3108443927ns5:ComputerSoftware2024-01-012024-12-3108443927ns5:LeaseholdImprovements2024-01-012024-12-3108443927ns5:PlantMachinery2024-01-012024-12-3108443927ns5:FurnitureFittings2024-01-012024-12-3108443927ns5:ComputerEquipment2024-01-012024-12-3108443927ns5:IntangibleAssetsOtherThanGoodwill2023-12-3108443927ns5:IntangibleAssetsOtherThanGoodwill2024-12-3108443927ns5:IntangibleAssetsOtherThanGoodwill2023-12-3108443927ns5:LeaseholdImprovements2023-12-3108443927ns5:PlantMachinery2023-12-3108443927ns5:FurnitureFittings2023-12-3108443927ns5:ComputerEquipment2023-12-3108443927ns5:LeaseholdImprovements2024-12-3108443927ns5:PlantMachinery2024-12-3108443927ns5:FurnitureFittings2024-12-3108443927ns5:ComputerEquipment2024-12-3108443927ns5:LeaseholdImprovements2023-12-3108443927ns5:PlantMachinery2023-12-3108443927ns5:FurnitureFittings2023-12-3108443927ns5:ComputerEquipment2023-12-3108443927ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3108443927ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3108443927ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2024-12-3108443927ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2023-12-31
REGISTERED NUMBER: 08443927 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MENDL NURSERY HARBURY LIMITED

MENDL NURSERY HARBURY LIMITED (REGISTERED NUMBER: 08443927)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MENDL NURSERY HARBURY LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: Mr D E Nealon
Mrs L M Nealon





SECRETARY: Mrs L M Nealon





REGISTERED OFFICE: Banana Moon Harbury Ivy Lane
Harbury
Leamington Spa
Warwickshire
CV33 9HN





REGISTERED NUMBER: 08443927 (England and Wales)





ACCOUNTANTS: Pentlands Accountants and advisors Ltd
Chartered Certified Accountants
and Registered Auditors
3 & 4 Pegasus House
Pegasus Court
Olympus Avenue
Warwick
Warwickshire
CV34 6LW

MENDL NURSERY HARBURY LIMITED (REGISTERED NUMBER: 08443927)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 13,432 15,018
13,432 15,018

CURRENT ASSETS
Debtors 6 17,152 15,522
Cash at bank and in hand 92,573 96,300
109,725 111,822
CREDITORS
Amounts falling due within one year 7 88,627 74,166
NET CURRENT ASSETS 21,098 37,656
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,530

52,674

CREDITORS
Amounts falling due after more than one
year

8

(3,674

)

(15,000

)

PROVISIONS FOR LIABILITIES (1,850 ) (1,867 )
NET ASSETS 29,006 35,807

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 29,005 35,806
SHAREHOLDERS' FUNDS 29,006 35,807

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 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.

MENDL NURSERY HARBURY LIMITED (REGISTERED NUMBER: 08443927)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2025 and were signed on its behalf by:





Mrs L M Nealon - Director


MENDL NURSERY HARBURY LIMITED (REGISTERED NUMBER: 08443927)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024


1. STATUTORY INFORMATION

Mendl Nursery Harbury 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.

Franchise fee
The Franchise Fee has been completely amortised.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on reducing balance and Over the term of the lease
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

MENDL NURSERY HARBURY LIMITED (REGISTERED NUMBER: 08443927)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2023 - 25 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2024
and 31 December 2024 42,000
AMORTISATION
At 1 January 2024
and 31 December 2024 42,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 38,168 19,361 3,526 1,914 62,969
Additions - 658 2,105 - 2,763
At 31 December 2024 38,168 20,019 5,631 1,914 65,732
DEPRECIATION
At 1 January 2024 30,617 14,180 1,737 1,417 47,951
Charge for year 1,519 1,460 974 396 4,349
At 31 December 2024 32,136 15,640 2,711 1,813 52,300
NET BOOK VALUE
At 31 December 2024 6,032 4,379 2,920 101 13,432
At 31 December 2023 7,551 5,181 1,789 497 15,018

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Other debtors 891 441

MENDL NURSERY HARBURY LIMITED (REGISTERED NUMBER: 08443927)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


6. DEBTORS - continued
2024 2023
£    £   
Amounts falling due after more than one year:
Amounts owed by group undertakings 1,180 -
Other debtors 15,081 15,081
16,261 15,081

Aggregate amounts 17,152 15,522

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 5,190 1,993
Taxation and social security 28,922 13,787
Other creditors 44,515 48,386
88,627 74,166

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 3,674 15,000

9. ULTIMATE PARENT COMPANY

The ultimate parent company is Laneon Limited, registered number 08443268.