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LESTERS NURSERY WORLD LIMITED

Registered Number
04667939
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

LESTERS NURSERY WORLD LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

BOWERS, David
BOWERS, Liran Shmuel
BOWERS, Marion Gillian
BOWERS, Michael Hadley Neil
SELZER, Lea Emma

Company Secretary

BOWERS, Marion Gillian

Registered Address

C/O Afz Accountancy - Suite 9 Highview
284-290 Great Clowes Street
Salford
M7 2HD

Registered Number

04667939 (England and Wales)
LESTERS NURSERY WORLD LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets10,38614,587
10,38614,587
Current assets
Stocks3319,027320,877
Debtors209,13243,799
Cash at bank and on hand76,32974,142
604,488438,818
Creditors amounts falling due within one year4(585,560)(451,829)
Net current assets (liabilities)18,928(13,011)
Total assets less current liabilities29,3141,576
Provisions for liabilities5(1,142)(1,142)
Net assets28,172434
Capital and reserves
Called up share capital203203
Profit and loss account27,969231
Shareholders' funds28,172434
The financial statements were approved and authorised for issue by the Board of Directors on 26 June 2025, and are signed on its behalf by:
BOWERS, David
Director
Registered Company No. 04667939
LESTERS NURSERY WORLD LIMITED
Notes to the Financial Statements
for the year ended 30 September 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year012
3.Stocks

2024

2023

££
Other stocks319,027320,877
Total319,027320,877
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables340,639203,768
Bank borrowings and overdrafts1,4641,410
Amounts owed to related parties78,909104,124
Taxation and social security8,1497,674
Other creditors53,81971,069
Accrued liabilities and deferred income102,58063,784
Total585,560451,829
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,1421,142
Total1,1421,142
6.Further information regarding the company's financial position
During this financial year Dividends totalling £3,000 were paid to Shareholders.