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Company Registration No. 13822281 (England and Wales)
Blenheim Nursery Limited Unaudited accounts for the year ended 31 December 2024
Blenheim Nursery Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
39,186 
58,780 
Tangible assets
63,113 
60,727 
102,299 
119,507 
Current assets
Inventories
11,000 
11,000 
Debtors
1,903 
- 
Cash at bank and in hand
160,896 
154,016 
173,799 
165,016 
Creditors: amounts falling due within one year
(199,385)
(212,652)
Net current liabilities
(25,586)
(47,636)
Total assets less current liabilities
76,713 
71,871 
Provisions for liabilities
Deferred tax
(11,085)
(11,538)
Net assets
65,628 
60,333 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
65,528 
60,233 
Shareholders' funds
65,628 
60,333 
For the year ending 31 December 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 10 July 2025 and were signed on its behalf by
Steven Felix Director Company Registration No. 13822281
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Blenheim Nursery Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Blenheim Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 13822281. The registered office is Blenheim, Stratford Road, Bidford-On-Avon, Alcester, B50 4LU.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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Blenheim Nursery Limited Notes to the Accounts for the year ended 31 December 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
78,373 
At 31 December 2024
78,373 
Amortisation
At 1 January 2024
19,593 
Charge for the year
19,594 
At 31 December 2024
39,187 
Net book value
At 31 December 2024
39,186 
At 31 December 2023
58,780 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2024
75,427 
Additions
11,790 
At 31 December 2024
87,217 
Depreciation
At 1 January 2024
14,700 
Charge for the year
9,404 
At 31 December 2024
24,104 
Net book value
At 31 December 2024
63,113 
At 31 December 2023
60,727 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,109 
- 
Trade debtors
794 
- 
1,903 
- 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
3,012 
Trade creditors
11,419 
2,371 
Taxes and social security
7,140 
5,761 
Loans from directors
179,696 
200,537 
Accruals
1,130 
971 
199,385 
212,652 
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Blenheim Nursery Limited Notes to the Accounts for the year ended 31 December 2024
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
11,085 
11,538 
2024 
2023 
£ 
£ 
Provision at start of year
11,538 
9,040 
(Credited)/charged to the profit and loss account
(453)
2,498 
Provision at end of year
11,085 
11,538 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 1 (2023: 2).
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