St. Vincents Nursery Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 03232678

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		178,591		178,589

			178,591		178,589
CURRENT ASSETS
Debtors	5	(1,841 )		(28,648 )
Cash at bank and in hand		513		8,511

		(1,328 )		(20,137 )
Creditors: Amounts Falling Due Within One Year	6	(187,858 )		(74,626 )

NET CURRENT ASSETS (LIABILITIES)			(189,186 )		(94,763 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(10,595 )		83,826

NET (LIABILITIES)/ASSETS			(10,595 )		83,826

CAPITAL AND RESERVES
Called up share capital	7		400		400
Profit and Loss Account			(10,995 )		83,426

SHAREHOLDERS' FUNDS			(10,595)		83,826

For the year ending 31 December 2024 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Cheryl Haynes

Director

05/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

St. Vincents Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03232678 . The registered office is 108 Field End Road, Pinner, HA5 1RL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Lease hold property
Fixtures & Fittings	Fixtures & Fittings
Computer Equipment	Computer Equipment

2.4. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 28 (2023: 25)

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St. Vincents Nursery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	177,841	7,036	2,068	186,945
Additions	195	-	-	195

As at 31 December 2024	178,036	7,036	2,068	187,140

Depreciation
As at 1 January 2024	-	6,805	1,551	8,356
Provided during the period	-	23	170	193

As at 31 December 2024	-	6,828	1,721	8,549

Net Book Value
As at 31 December 2024	178,036	208	347	178,591

As at 1 January 2024	177,841	231	517	178,589

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	(41,836 )	(28,648 )
Other debtors	39,995	-

	(1,841 )	(28,648 )

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	9,569	20,211
Bank loans and overdrafts	21,961	-
Other creditors	27,698	26,603
Taxation and social security	128,630	27,812

	187,858	74,626

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	400	400

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