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REGISTERED NUMBER: 08430131 (England and Wales)























Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Daisy Clough Nurseries Ltd

Daisy Clough Nurseries Ltd (Registered number: 08430131)

Contents of the Financial Statements
for the Year Ended 31 January 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Daisy Clough Nurseries Ltd

Company Information
for the Year Ended 31 January 2025







DIRECTORS: Mrs J E Tate
Mr P Tate





REGISTERED OFFICE: Daisy Clough
Station Lane
Scorton
Lancashire
PR3 1AN





REGISTERED NUMBER: 08430131 (England and Wales)





ACCOUNTANTS: McDade Roberts Accountants Limited
Chartered Accountants
316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE

Daisy Clough Nurseries Ltd (Registered number: 08430131)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 56,827 53,612

CURRENT ASSETS
Stocks 188,019 153,015
Debtors 5 2,265 13,249
Cash at bank and in hand 540 1,027
190,824 167,291
CREDITORS
Amounts falling due within one year 6 137,737 164,604
NET CURRENT ASSETS 53,087 2,687
TOTAL ASSETS LESS CURRENT
LIABILITIES

109,914

56,299

CREDITORS
Amounts falling due after more than one
year

7

(39,452

)

(43,067

)

PROVISIONS FOR LIABILITIES (4,434 ) -
NET ASSETS 66,028 13,232

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 65,928 13,132
66,028 13,232

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Daisy Clough Nurseries Ltd (Registered number: 08430131)

Balance Sheet - continued
31 January 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 Board of Directors and authorised for issue on 25 July 2025 and were signed on its behalf by:




Mrs J E Tate - Director



Mr P Tate - Director


Daisy Clough Nurseries Ltd (Registered number: 08430131)

Notes to the Financial Statements
for the Year Ended 31 January 2025


1. STATUTORY INFORMATION

Daisy Clough Nurseries Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Daisy Clough Nurseries Ltd (Registered number: 08430131)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2024 264,510
Additions 26,620
Disposals (44,695 )
At 31 January 2025 246,435
DEPRECIATION
At 1 February 2024 210,898
Charge for year 22,773
Eliminated on disposal (44,063 )
At 31 January 2025 189,608
NET BOOK VALUE
At 31 January 2025 56,827
At 31 January 2024 53,612

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors - 704
Other debtors 2,265 12,545
2,265 13,249

Daisy Clough Nurseries Ltd (Registered number: 08430131)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Bank loans and overdrafts 48,973 48,775
Hire purchase contracts 4,080 -
Trade creditors 51,287 61,759
Taxation and social security 11,909 13,601
Other creditors 21,488 40,469
137,737 164,604

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.25 31.1.24
£    £   
Bank loans 23,132 43,067
Hire purchase contracts 16,320 -
39,452 43,067

8. SECURED DEBTS

The UK Government have provided a 100% guarantee on the Bounce Back Loan Scheme (BBLS), borrowings obtained from National Westminster Bank PLC in the year.

9. OTHER FINANCIAL COMMITMENTS

At 31 January 2025, the company had total commitments for operating leases with the amount due over the next 12 months of £40,000 (2024 - £40,000)