Company Registration No. 04715433 (England and Wales)
Chuckles Nurseries Limited
Unaudited accounts
for the year ended 31 March 2025
Chuckles Nurseries Limited
Company Information
for the year ended 31 March 2025
Directors
Susan Everall
Michael Everall
Company Number
04715433 (England and Wales)
Registered Office
Chuckles Nursery
Perranwell Station
TRURO
Cornwall
TR3 7PT
England
Accountants
KMK Accounting Ltd
12 Hurland Road
Truro
TR1 2BU
Chuckles Nurseries Limited
Statement of financial position
as at 31 March 2025
Tangible assets
302,423
304,499
Cash at bank and in hand
397,911
507,742
Creditors: amounts falling due within one year
(82,273)
(29,710)
Net current assets
914,445
836,178
Net assets
1,216,869
1,140,678
Called up share capital
4
4
Revaluation reserve
177,205
177,205
Profit and loss account
1,039,660
963,469
Shareholders' funds
1,216,869
1,140,678
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 directors acknowledge their 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 of Directors and authorised for issue on 2 September 2025 and were signed on its behalf by
Susan Everall
Director
Company Registration No. 04715433
Chuckles Nurseries Limited
Notes to the Accounts
for the year ended 31 March 2025
Chuckles Nurseries Limited is a private company, limited by shares, registered in England and Wales, registration number 04715433. The registered office is Chuckles Nursery, Perranwell Station , TRURO, Cornwall, TR3 7PT, 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.
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.
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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
Plant & machinery
25% reducing balance
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Chuckles Nurseries Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 April 2024
290,658
120,231
410,889
At 31 March 2025
290,658
120,231
410,889
At 1 April 2024
-
106,390
106,390
Charge for the year
-
2,076
2,076
At 31 March 2025
-
108,466
108,466
At 31 March 2025
290,658
11,765
302,423
At 31 March 2024
290,658
13,841
304,499
Amounts falling due within one year
Other debtors
594,666
354,005
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
1,745
1,744
Taxes and social security
39,493
24,181
Loans from directors
39,000
2,000
Chuckles Nurseries Limited
Notes to the Accounts
for the year ended 31 March 2025
8
Transactions with related parties
At year end, there was a loan outstanding to a company controlled by a director of Chuckles Nurseries Limited of £594,666 (2024: £354,005). The loan is interest-free and is repayable on demand.
At year end, the company owed £39,000 (2024: £0) to Mr M & Mrs S J Everall, directors.
9
Average number of employees
During the year the average number of employees was 17 (2024: 15).