Registered number
03962316
Tree Tops Nurseries (Over Peover) Limited
Unaudited Filleted Accounts
30 November 2024
Tree Tops Nurseries (Over Peover) Limited
Registered number: 03962316
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 18,418 13,582
Current assets
Stocks 28,270 28,270
Debtors 4 8,293 8,293
Cash at bank and in hand 2,482 2,026
39,045 38,589
Creditors: amounts falling due within one year 5 (113,590) (112,294)
Net current liabilities (74,545) (73,705)
Net liabilities (56,127) (60,123)
Capital and reserves
Called up share capital 100 100
Profit and loss account (56,227) (60,223)
Shareholders' funds (56,127) (60,123)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C A Hurst
Director
Approved by the board on 25 July 2025
Tree Tops Nurseries (Over Peover) Limited
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
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. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 15 years
Plant and machinery over 10 years
Fixtures, fittings, tools and equipment over 4 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 3
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 December 2023 52,370 8,902 2,700 63,972
Additions - 6,379 - 6,379
At 30 November 2024 52,370 15,281 2,700 70,351
Depreciation
At 1 December 2023 38,790 8,901 2,699 50,390
Charge for the year 905 638 - 1,543
At 30 November 2024 39,695 9,539 2,699 51,933
Net book value
At 30 November 2024 12,675 5,742 1 18,418
At 30 November 2023 13,580 1 1 13,582
4 Debtors 2024 2023
£ £
Other debtors 8,293 8,293
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 12,006 18,229
Other creditors 101,584 94,065
113,590 112,294
6 Other information
Tree Tops Nurseries (Over Peover) Limited is a private company limited by shares and incorporated in England. Its registered office is:
Holmes Chapel Road
Over Peover
Knutsford
Cheshire
WA16 9RB
Tree Tops Nurseries (Over Peover) Limited 03962316 false 2023-12-01 2024-11-30 2024-11-30 VT Final Accounts July 2024 C A Hurst No description of principal activity 03962316 2022-12-01 2023-11-30 03962316 core:WithinOneYear 2023-11-30 03962316 core:ShareCapital 2023-11-30 03962316 core:RetainedEarningsAccumulatedLosses 2023-11-30 03962316 2023-12-01 2024-11-30 03962316 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 03962316 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 03962316 bus:Director40 2023-12-01 2024-11-30 03962316 core:LandBuildings 2023-12-01 2024-11-30 03962316 core:PlantMachinery 2023-12-01 2024-11-30 03962316 core:Vehicles 2023-12-01 2024-11-30 03962316 countries:England 2023-12-01 2024-11-30 03962316 bus:FRS102 2023-12-01 2024-11-30 03962316 bus:FilletedAccounts 2023-12-01 2024-11-30 03962316 2024-11-30 03962316 core:WithinOneYear 2024-11-30 03962316 core:ShareCapital 2024-11-30 03962316 core:RetainedEarningsAccumulatedLosses 2024-11-30 03962316 core:LandBuildings 2024-11-30 03962316 core:PlantMachinery 2024-11-30 03962316 core:Vehicles 2024-11-30 03962316 2023-11-30 03962316 core:LandBuildings 2023-11-30 03962316 core:PlantMachinery 2023-11-30 03962316 core:Vehicles 2023-11-30 iso4217:GBP xbrli:pure