| REGISTERED NUMBER: |
| CDCNURSERIES LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 FEBRUARY 2024 TO 31 MARCH 2025 |
| REGISTERED NUMBER: |
| CDCNURSERIES LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 FEBRUARY 2024 TO 31 MARCH 2025 |
| CDCNURSERIES LIMITED (REGISTERED NUMBER: 09407730) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the period 1 February 2024 to 31 March 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| CDCNURSERIES LIMITED |
| COMPANY INFORMATION |
| for the period 1 February 2024 to 31 March 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Vernon House |
| 40 New North Road |
| Huddersfield |
| West Yorkshire |
| HD1 5LS |
| CDCNURSERIES LIMITED (REGISTERED NUMBER: 09407730) |
| BALANCE SHEET |
| 31 March 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 9 | ( |
) | ( |
) |
| NET LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| 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. |
| CDCNURSERIES LIMITED (REGISTERED NUMBER: 09407730) |
| BALANCE SHEET - continued |
| 31 March 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| CDCNURSERIES LIMITED (REGISTERED NUMBER: 09407730) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the period 1 February 2024 to 31 March 2025 |
| 1. | STATUTORY INFORMATION |
| Cdcnurseries Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The directors believe it is appropriate to prepare the financial statements on the going concern basis. In reaching this conclusion, they have considered the company’s forecasts and cash flow projections, and they are satisfied it will be able to meet its liabilities as they fall due, particularly due to continued financial support from the director. |
| Turnover |
| Turnover represents invoiced sales of services and is invoiced monthly on an accruals basis. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. |
| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs. |
| Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss. |
| Financial liabilities are classified depending on the substance of the contractual arrangements entered into. |
| Basic financial liabilities, including trade and other creditors, bank loans and accruals, are initially recognised at transaction price. |
| Debt instruments are subsequently measured at amortised cost using the effective interest method. |
| Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire. |
| CDCNURSERIES LIMITED (REGISTERED NUMBER: 09407730) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the period 1 February 2024 to 31 March 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the period 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 period 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. |
| 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 period was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 February 2024 |
| and 31 March 2025 |
| AMORTISATION |
| At 1 February 2024 |
| and 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 January 2024 |
| CDCNURSERIES LIMITED (REGISTERED NUMBER: 09407730) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the period 1 February 2024 to 31 March 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 February 2024 |
| Additions |
| At 31 March 2025 |
| DEPRECIATION |
| At 1 February 2024 |
| Charge for period |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 January 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Taxation and social security |
| Other creditors |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2025 | 2024 |
| £ | £ |
| In more than five years |
| 9. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 1,868 | 2,216 |
| CDCNURSERIES LIMITED (REGISTERED NUMBER: 09407730) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the period 1 February 2024 to 31 March 2025 |
| 9. | PROVISIONS FOR LIABILITIES - continued |
| Deferred |
| tax |
| £ |
| Balance at 1 February 2024 |
| Provided during period | ( |
) |
| Balance at 31 March 2025 |
| 10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the period ended 31 March 2025 and the year ended 31 January 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of period |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of period |
| The loan to the director is on an interest free basis. |