Company Registration No. 08046154 (England and Wales)
Ridgemount Cottage Nursery Limited
Unaudited accounts
for the year ended 31 March 2025
Ridgemount Cottage Nursery Limited
Unaudited accounts
Contents
Ridgemount Cottage Nursery Limited
Company Information
for the year ended 31 March 2025
Company Number
08046154 (England and Wales)
Registered Office
Windsor House
Bayshill Road
Cheltenham
Gloucestershire
GL50 3AT
England
Accountants
Next Level Accountants Limited
35 Goddard Way
Tuffley
Gloucester
Gloucestershire
GL4 0YA
Ridgemount Cottage Nursery Limited
Statement of financial position
as at 31 March 2025
Tangible assets
148,742
127,392
Cash at bank and in hand
97,342
16,761
Creditors: amounts falling due within one year
(161,216)
(54,568)
Net current (liabilities)/assets
(4,741)
6,415
Total assets less current liabilities
144,001
133,807
Provisions for liabilities
Deferred tax
(3,646)
(4,059)
Net assets
140,355
129,748
Called up share capital
100
100
Profit and loss account
140,255
129,648
Shareholders' funds
140,355
129,748
For the year ending 31 March 2025 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 director acknowledges her 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 and authorised for issue on 10 July 2025 and were signed on its behalf by
Sarah Blyth
Director
Company Registration No. 08046154
Ridgemount Cottage Nursery Limited
Notes to the Accounts
for the year ended 31 March 2025
Ridgemount Cottage Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 08046154. The registered office is Windsor House, Bayshill Road, Cheltenham, Gloucestershire, GL50 3AT, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
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:
Land & buildings
10% Straight Line
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Ridgemount Cottage Nursery Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
154,984
8,809
4,910
168,703
Additions
41,098
3,290
-
44,388
Disposals
-
(4,564)
(3,230)
(7,794)
At 31 March 2025
196,082
7,535
1,680
205,297
At 1 April 2024
32,251
6,017
3,043
41,311
Charge for the year
19,608
1,875
1,158
22,641
On disposals
-
(4,167)
(3,230)
(7,397)
At 31 March 2025
51,859
3,725
971
56,555
At 31 March 2025
144,223
3,810
709
148,742
At 31 March 2024
122,733
2,792
1,867
127,392
Amounts falling due within one year
Trade debtors
27,500
41,039
Accrued income and prepayments
31,633
-
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
433
4,289
Trade creditors
4,175
6,800
Amounts owed to group undertakings and other participating interests
-
2,244
Taxes and social security
56,085
38,528
7
Average number of employees
During the year the average number of employees was 42 (2024: 37).