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Registration number: 09276687

Lottie's Nurseries Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Lottie's Nurseries Limited

Contents

Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Unaudited Financial Statements | 4 to 7

Lottie's Nurseries Limited

Company Information

Director | Mrs C E Matts

Registered office | 163 Herne Hill London SE24 9LR

Accountants | Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Lottie's Nurseries Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lottie's Nurseries Limited for the year ended 31 March 2025 as set out on pages 3 to 7 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 https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Lottie's Nurseries Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Lottie's Nurseries Limited and state those matters that we have agreed to state to the Board of Directors of Lottie's Nurseries Limited, 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/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lottie's Nurseries Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Lottie's Nurseries Limited 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 Lottie's Nurseries Limited. You consider that Lottie's Nurseries Limited 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 Lottie's Nurseries Limited. 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.

......................................
Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

10 October 2025

Lottie's Nurseries Limited

(Registration number: 09276687)
Statement of Financial Position as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 394,678 | 369,171
Current assets |  |  |
Debtors | 5 | 561,486 | 147,031
Cash at bank and in hand |  | 1,871,632 | 1,211,979
|  | 2,433,118 | 1,359,010
Creditors: Amounts falling due within one year | 6 | (559,256) | (426,436)
Net current assets |  | 1,873,862 | 932,574
Total assets less current liabilities |  | 2,268,540 | 1,301,745
Creditors: Amounts falling due after more than one year | 6 | - | (11,333)
Net assets |  | 2,268,540 | 1,290,412
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 2,268,440 | 1,290,312
Shareholders' funds |  | 2,268,540 | 1,290,412

For the financial 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.

Director's 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; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 10 October 2025

Mrs C E Matts Director |  |

Lottie's Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
163 Herne Hill
London
SE24 9LR
United Kingdom

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Lottie's Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2 | Accounting policies (continued)

Asset class | Depreciation method and rate
Short leasehold | 10% reducing balance
Fixtures and fittings | 10% reducing balance
Computer equipment | 25% reducing balance
Motor vehicles | 25% reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 72 (2024 - 78).

Lottie's Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4 | Tangible assets

| Short leasehold £ | Fixtures and fittings £ | Computer equipment £ | Motor vehicles £
Cost or valuation
At 1 April 2024 | 251,221 | 190,831 | 59,036 | 26,901
Additions | 10,446 | 47,848 | 17,008 | -
At 31 March 2025 | 261,667 | 238,679 | 76,044 | 26,901
Depreciation
At 1 April 2024 | 82,947 | 39,862 | 25,501 | 10,508
Charge for the year | 17,001 | 17,989 | 10,707 | 4,098
At 31 March 2025 | 99,948 | 57,851 | 36,208 | 14,606
Carrying amount
At 31 March 2025 | 161,719 | 180,828 | 39,836 | 12,295
At 31 March 2024 | 168,273 | 150,969 | 33,537 | 16,392

| Total £
Cost or valuation
At 1 April 2024 | 527,989
Additions | 75,302
At 31 March 2025 | 603,291
Depreciation
At 1 April 2024 | 158,818
Charge for the year | 49,795
At 31 March 2025 | 208,613
Carrying amount
At 31 March 2025 | 394,678
At 31 March 2024 | 369,171

Included within the net book value of land and buildings above is £161,718 (2024 - £168,273) in respect of short leasehold land and buildings.

Lottie's Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

5 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties |  | 493,268 | 86,060
Other debtors |  | 68,218 | 60,971
|  | 561,486 | 147,031

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | - | 13,500
Trade creditors |  | 15,060 | 11,318
Taxation and social security |  | 424,576 | 372,066
Accruals and deferred income |  | 100,971 | 18,750
Other creditors |  | 18,649 | 10,802
|  | 559,256 | 426,436

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | - | 11,333