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REGISTERED NUMBER: 07245463 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BEECHSIDE NURSERY LIMITED

BEECHSIDE NURSERY LIMITED (REGISTERED NUMBER: 07245463)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BEECHSIDE NURSERY LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTOR: S Wood





REGISTERED OFFICE: Mott Street
High Beech
Essex
E4 7RW





REGISTERED NUMBER: 07245463 (England and Wales)





ACCOUNTANTS: KNIGHT WHEELER LIMITED
Chartered Accountants
54 Sun Street
Waltham Abbey
Essex
EN9 1EJ

BEECHSIDE NURSERY LIMITED (REGISTERED NUMBER: 07245463)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Intangible assets 4 7,500 10,000
Tangible assets 5 78,398 94,757
85,898 104,757

CURRENT ASSETS
Stocks 18,853 18,960
Debtors 6 12,294 13,877
Cash at bank 245,407 217,451
276,554 250,288
CREDITORS
Amounts falling due within one year 7 (30,003 ) (22,287 )
NET CURRENT ASSETS 246,551 228,001
TOTAL ASSETS LESS CURRENT
LIABILITIES

332,449

332,758

PROVISIONS FOR LIABILITIES (6,954 ) (9,204 )
NET ASSETS 325,495 323,554

CAPITAL AND RESERVES
Called up share capital 2 1
Retained earnings 325,493 323,553
SHAREHOLDERS' FUNDS 325,495 323,554

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 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.

BEECHSIDE NURSERY LIMITED (REGISTERED NUMBER: 07245463)

BALANCE SHEET - continued
31 March 2025


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 director and authorised for issue on 19 June 2025 and were signed by:





S Wood - Director


BEECHSIDE NURSERY LIMITED (REGISTERED NUMBER: 07245463)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Beechside 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.

The presentation currency of the financial statement is the Pound Sterling (£) which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 represents the value of takings and of invoices issued to customers for work done, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten 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 each asset over its estimated useful life.
Improvements to property - 10% on cost
Equipment - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


BEECHSIDE NURSERY LIMITED (REGISTERED NUMBER: 07245463)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

2. 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.

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.

Debtors and creditors receivable or payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 25,000
AMORTISATION
At 1 April 2024 15,000
Charge for year 2,500
At 31 March 2025 17,500
NET BOOK VALUE
At 31 March 2025 7,500
At 31 March 2024 10,000

BEECHSIDE NURSERY LIMITED (REGISTERED NUMBER: 07245463)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to
property property Equipment
£    £    £   
COST
At 1 April 2024 4,800 26,648 104,094
Additions - - 8,140
Disposals - - (13,764 )
At 31 March 2025 4,800 26,648 98,470
DEPRECIATION
At 1 April 2024 - 15,989 76,393
Charge for year - 2,664 6,039
Eliminated on disposal - - (8,116 )
At 31 March 2025 - 18,653 74,316
NET BOOK VALUE
At 31 March 2025 4,800 7,995 24,154
At 31 March 2024 4,800 10,659 27,701

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 99,486 3,255 238,283
Additions - 479 8,619
Disposals - (2,318 ) (16,082 )
At 31 March 2025 99,486 1,416 230,820
DEPRECIATION
At 1 April 2024 48,123 3,021 143,526
Charge for year 10,273 354 19,330
Eliminated on disposal - (2,318 ) (10,434 )
At 31 March 2025 58,396 1,057 152,422
NET BOOK VALUE
At 31 March 2025 41,090 359 78,398
At 31 March 2024 51,363 234 94,757

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 12,294 13,877

BEECHSIDE NURSERY LIMITED (REGISTERED NUMBER: 07245463)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 4,486 2,688
Tax 12,032 4,698
Social security and other taxes - 1,737
Pensions - 301
VAT 9,425 9,810
Other creditors 3,898 2,890
Directors' current accounts 162 163
30,003 22,287