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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
Page
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Ridgemount Cottage Nursery Limited Company Information for the year ended 31 March 2025
Director
Sarah Blyth
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
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Ridgemount Cottage Nursery Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
148,742 
127,392 
Current assets
Debtors
59,133 
44,222 
Cash at bank and in hand
97,342 
16,761 
156,475 
60,983 
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 
Capital and reserves
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
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Ridgemount Cottage Nursery Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
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.
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 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 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.
Pension costs
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.
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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 
Depreciation
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 
Net book value
At 31 March 2025
144,223 
3,810 
709 
148,742 
At 31 March 2024
122,733 
2,792 
1,867 
127,392 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
27,500 
41,039 
Accrued income and prepayments
31,633 
- 
Other debtors
- 
3,183 
59,133 
44,222 
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 
Other creditors
12,435 
- 
Accruals
30,358 
2,707 
Deferred income
57,730 
- 
161,216 
54,568 
7
Average number of employees
During the year the average number of employees was 42 (2024: 37).
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