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Company No: 12610364 (England and Wales)

DLP NURSERY GROUP LTD

Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

DLP NURSERY GROUP LTD

Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

DLP NURSERY GROUP LTD

BALANCE SHEET

As at 31 May 2025
DLP NURSERY GROUP LTD

BALANCE SHEET (continued)

As at 31 May 2025
Note 2025 2024
£ £
Fixed assets
Intangible assets 3 0 382
Tangible assets 4 240,954 120,899
240,954 121,281
Current assets
Debtors 5 23,141 29,372
Cash at bank and in hand 346,789 167,478
369,930 196,850
Creditors: amounts falling due within one year 6 ( 419,474) ( 179,072)
Net current (liabilities)/assets (49,544) 17,778
Total assets less current liabilities 191,410 139,059
Creditors: amounts falling due after more than one year 7 ( 54,357) ( 38,368)
Net assets 137,053 100,691
Capital and reserves
Called-up share capital 8 100 100
Profit and loss account 136,953 100,591
Total shareholders' funds 137,053 100,691

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of DLP Nursery Group Ltd (registered number: 12610364) were approved and authorised for issue by the Board of Directors on 04 August 2025. They were signed on its behalf by:

D J Parker
Director
DLP NURSERY GROUP LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
DLP NURSERY GROUP LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

DLP Nursery Group Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 Crantock Grove, Bournemouth, BH8 0HS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets 3 years straight line
Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Land and buildings 10 % reducing balance
Plant and machinery etc. 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 29 25

3. Intangible assets

Other intangible assets Total
£ £
Cost
At 01 June 2024 5,916 5,916
At 31 May 2025 5,916 5,916
Accumulated amortisation
At 01 June 2024 5,534 5,534
Charge for the financial year 382 382
At 31 May 2025 5,916 5,916
Net book value
At 31 May 2025 0 0
At 31 May 2024 382 382

4. Tangible assets

Land and buildings Plant and machinery etc. Total
£ £ £
Cost
At 01 June 2024 88,312 91,529 179,841
Additions 132,243 10,213 142,456
At 31 May 2025 220,555 101,742 322,297
Accumulated depreciation
At 01 June 2024 17,419 41,523 58,942
Charge for the financial year 9,274 13,127 22,401
At 31 May 2025 26,693 54,650 81,343
Net book value
At 31 May 2025 193,862 47,092 240,954
At 31 May 2024 70,893 50,006 120,899

5. Debtors

2025 2024
£ £
Trade debtors 11,060 14,560
Other debtors 12,081 14,812
23,141 29,372

6. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 111,600 600
Taxation and social security 30,393 8,974
Other creditors 277,481 169,498
419,474 179,072

7. Creditors: amounts falling due after more than one year

2025 2024
£ £
Other creditors 54,357 38,368

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100

9. Financial commitments

Commitments

Capital commitments are as follows:

2025 2024
£ £
Contracted for but not provided for:
Finance leases entered into 89,231 105,000