04084830falsethe operation of a garden nursery, landscape design and restaurant2024-02-012025-01-31http://www.companieshouse.gov.uk/2024-01-31http://www.companieshouse.gov.uk/cd:Director12024-02-012025-01-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-01-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-01-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-02-012025-01-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22024-02-012025-01-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32024-02-012025-01-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-02-012025-01-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-01-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-01-31http://www.companieshouse.gov.uk/2024-02-012025-01-31http://www.companieshouse.gov.uk/2024-01-31http://www.companieshouse.gov.uk/cd:FRS1022024-02-012025-01-31http://www.companieshouse.gov.uk/2025-01-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-02-012025-01-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-02-012025-01-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 04084830
Larch Cottage Nurseries Limited
ACCOUNTS
FOR THE YEAR ENDED 31/01/2025
Larch Cottage Nurseries Limited
ACCOUNTS
FOR THEYEARENDED31/01/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet2
Notes To The Accounts3
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Larch Cottage Nurseries Limited
BALANCE SHEET AT 31/01/2025
20252024
Notes££
FIXED ASSETS
Tangible assets2571,784518,962
CURRENT ASSETS
Stock394,886371,392
Debtors421,96852,618
Cash at bank and in hand185,951243,769
602,805667,779
CREDITORS: Amounts falling due within one year5305,296326,629
NET CURRENT ASSETS297,509341,150
TOTAL ASSETS LESS CURRENT LIABILITIES869,293860,112
CREDITORS: Amounts falling due after more than one year6-14,297
PROVISIONS FOR LIABILITIES AND CHARGES857,58838,734
NET ASSETS811,705807,081
CAPITAL AND RESERVES
Called up share capital9110110
Profit and loss account811,595806,971
SHAREHOLDERS' FUNDS811,705807,081
For the year ending 31/01/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 14/08/2025 and signed on their behalf by
.............................
Mr PH Stott
Director
Larch Cottage Nurseries Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/01/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsreducing balance 15%
Plant and Machineryreducing balance 25%
Commercial Vehiclesreducing balance 25%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
Larch Cottage Nurseries Limited
2. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachinery Etc.Total
£££
Cost
At 01/02/2024511,467832,8751,344,342
Additions15,513119,055134,568
Disposals-(32,312)(32,312)
At 31/01/2025526,980919,6181,446,598
Depreciation
At 01/02/2024164,110661,268825,378
Disposals-(28,897)(28,897)
For the year23,63054,70378,333
At 31/01/2025187,740687,074874,814
Net Book Amounts
At 31/01/2025339,240232,544571,784
At 31/01/2024347,357171,607518,964
3. STOCK 20252024
££
Stock comprises:
Stock394,886371,392
394,886371,392
4. DEBTORS 20252024
££
Amounts falling due within one year:
Trade debtors1,6113,880
Other debtors20,35748,738
21,96852,618
Larch Cottage Nurseries Limited
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
Bank loans and overdrafts14,2999,887
Trade creditors37,92738,735
Taxation and social security23,19860,352
Other creditors229,872217,655
305,296326,629
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bank loans and overdrafts-14,297
-14,297
7. EMPLOYEES
20252024
No.No.
Average number of employees3636
8. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation57,58838,734
57,58838,734
Larch Cottage Nurseries Limited
9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
80 Class 1 shares of £1 each80110
20 Class 2 shares of £1 each20
10 Class C Ordinary shares of £1 each10
110110