THE SPANISH NURSERY LTD.

THE SPANISH NURSERY LTD.
Contents Page
For the year ended 31 July 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

THE SPANISH NURSERY LTD. Accountants' Report For the year ended 31 July 2025
Report to the directors on the preparation of the unaudited statutory accounts of THE SPANISH NURSERY LTD. for the year ended 31 July 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of THE SPANISH NURSERY LTD. for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of THE SPANISH NURSERY LTD., as a body, in accordance with the terms of our engagement letter dated 01 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of THE SPANISH NURSERY LTD. and state those matters that we have agreed to state to the Board of Directors of THE SPANISH NURSERY LTD., as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than THE SPANISH NURSERY LTD. and its Board of Directors as a body for our work or for this report. It is your duty to ensure that THE SPANISH NURSERY LTD. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of THE SPANISH NURSERY LTD.. You consider that THE SPANISH NURSERY LTD. is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of THE SPANISH NURSERY LTD.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 July 2025. .................................................... Moorhurst Partners LLP Suite S2 Blackwell House Guildhall Yard London EC2V 5AE 25 September 2025 1

THE SPANISH NURSERY LTD.
Accountants' Report
For the year ended 31 July 2025

Report to the directors on the preparation of the unaudited statutory accounts of THE SPANISH NURSERY LTD. for the year ended 31 July 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of THE SPANISH NURSERY LTD. for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of THE SPANISH NURSERY LTD., as a body, in accordance with the terms of our engagement letter dated 01 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of THE SPANISH NURSERY LTD. and state those matters that we have agreed to state to the Board of Directors of THE SPANISH NURSERY LTD., as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than THE SPANISH NURSERY LTD. and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that THE SPANISH NURSERY LTD. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of THE SPANISH NURSERY LTD.. You consider that THE SPANISH NURSERY LTD. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of THE SPANISH NURSERY LTD.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 July 2025.

....................................................
Moorhurst Partners LLP
Suite S2 Blackwell House
Guildhall Yard
London
EC2V 5AE
25 September 2025

1

THE SPANISH NURSERY LTD.
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	31,038	32,953
		31,038	32,953
Current assets
Debtors		10,000	26,000
Cash at bank and in hand		433,340	249,652
		443,340	275,652
Creditors: amount falling due within one year		(57,587)	(27,898)
Net current assets		385,753	247,754

Total assets less current liabilities		416,791	280,707
Net assets		416,791	280,707

Capital and reserves
Called up share capital		3,000	3,000
Profit and loss account		413,791	277,707
Shareholders' funds		416,791	280,707

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 25 September 2025 and were signed on its behalf by:

-------------------------------
Carmen Rampersad
Director

2

THE SPANISH NURSERY LTD.
Notes to the Abridged Financial Statements
For the year ended 31 July 2025

General Information

THE SPANISH NURSERY LTD. is a private company, limited by shares, registered in England and Wales, registration number 08093541, registration address c/o MOORHURST PARTNERS LLP, Suite S2 Blackwell House, Guildhall Yard, London, EC2V 5AE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	25% Straight Line

2.	Average number of employees Average number of employees during the year was 15 (2024 : 14).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 August 2024	35,000	16,742	34,792	86,534
Additions	-	5,656	-	5,656
Disposals	-	-	-	-
At 31 July 2025	35,000	22,398	34,792	92,190
Depreciation
At 01 August 2024	17,080	6,381	30,120	53,581
Charge for year	3,584	2,732	1,255	7,571
On disposals	-	-	-	-
At 31 July 2025	20,664	9,113	31,375	61,152
Net book values
Closing balance as at 31 July 2025	14,336	13,285	3,417	31,038
Opening balance as at 01 August 2024	17,920	10,361	4,672	32,953

3

Registered Number: 08093541
England and Wales
THE SPANISH NURSERY LTD.

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025