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Company Registration No. 7022448 (England and Wales)
The Nest Nursery Limited Unaudited accounts for the year ended 30 September 2024
The Nest Nursery Limited Unaudited accounts Contents
Page
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The Nest Nursery Limited Company Information for the year ended 30 September 2024
Directors
L A Hellyn C R Hellyn
Secretary
Internet Tax Co Ltd
Company Number
7022448 (England and Wales)
Registered Office
118 Wood End Road Birmingham B24 8BJ
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The Nest Nursery Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
55,404 
62,329 
Tangible assets
19,501 
13,311 
Investments
2 
2 
74,907 
75,642 
Current assets
Debtors
67,759 
108,378 
Cash at bank and in hand
190,939 
68,528 
258,698 
176,906 
Creditors: amounts falling due within one year
(261,914)
(235,583)
Net current liabilities
(3,216)
(58,677)
Total assets less current liabilities
71,691 
16,965 
Creditors: amounts falling due after more than one year
(103,047)
(75,240)
Provisions for liabilities
Other provisions
34,898 
59,000 
Net assets
3,542 
725 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
3,540 
723 
Shareholders' funds
3,542 
725 
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by
L A Hellyn Director Company Registration No. 7022448
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The Nest Nursery Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
The Nest Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 7022448. The registered office is 118 Wood End Road, Birmingham, B24 8BJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over a twenty year period.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Leases written off over a 22 year period, on a straight line basis.
Plant & machinery
20% per annum, on a straight line basis.
Fixtures & fittings
25% per annum, on a straight line basis.
Computer equipment
50% per annum, on a straight line basis.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
138,505 
At 30 September 2024
138,505 
Amortisation
At 1 October 2023
76,176 
Charge for the year
6,925 
At 30 September 2024
83,101 
Net book value
At 30 September 2024
55,404 
At 30 September 2023
62,329 
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The Nest Nursery Limited Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2023
1,491 
90,535 
61,531 
10,244 
163,801 
Additions
- 
- 
16,713 
2,522 
19,235 
At 30 September 2024
1,491 
90,535 
78,244 
12,766 
183,036 
Depreciation
At 1 October 2023
544 
85,102 
54,649 
10,195 
150,490 
Charge for the year
68 
4,735 
6,931 
1,311 
13,045 
At 30 September 2024
612 
89,837 
61,580 
11,506 
163,535 
Net book value
At 30 September 2024
879 
698 
16,664 
1,260 
19,501 
At 30 September 2023
947 
5,433 
6,882 
49 
13,311 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 October 2023
2 
Valuation at 30 September 2024
2 
A subsidiary company, Nest Nursery Services Ltd, was incorporated on 07.10.2021. That subsidiary company is currently dormant. The group is classed as Small, so Consolidated Accounts are not produced.
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,759 
5,378 
Other debtors
60,000 
103,000 
67,759 
108,378 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,441 
10,056 
Trade creditors
2,933 
26,368 
Taxes and social security
44,002 
29,228 
Other creditors
64,589 
50,990 
Accruals
144,949 
118,941 
261,914 
235,583 
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The Nest Nursery Limited Notes to the Accounts for the year ended 30 September 2024
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
18,214 
Other creditors
103,047 
57,026 
103,047 
75,240 
10
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
11
Average number of employees
During the year the average number of employees was 91 (2023: 95).
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