Company Registration No. 01074105 (England and Wales)
BROADLEIGH NURSERIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
BROADLEIGH NURSERIES LIMITED
COMPANY INFORMATION
Directors
Lady Skelmersdale
Lord Skelmersdale
Company number
01074105
Registered office
Cedar House
1 Quantock Rise
Kingston-St-Mary
Taunton
Somerset
TA2 8HJ
Accountants
Apsleys Chartered Accountants
21 Bampton Street
Tiverton
Devon
EX16 6AA
BROADLEIGH NURSERIES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BROADLEIGH NURSERIES LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 1 -
2025
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
7,642
Current assets
Stocks
-
349
Debtors
4
25
234
Cash at bank and in hand
24,748
20,434
24,773
21,017
Creditors: amounts falling due within one year
5
(24,673)
(15,650)
Net current assets
100
5,367
Total assets less current liabilities
100
13,009
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
-
0
12,909
Total equity
100
13,009

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved by the board of directors and authorised for issue on 16 October 2025 and are signed on its behalf by:
Lady Skelmersdale
Director
Company Registration No. 01074105
BROADLEIGH NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025
- 2 -
1
Accounting policies
Company information

Broadleigh Nurseries Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2
Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cos t, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Portable buildings
Straight line over the life of the lease
Tools and equipment
15% reducing balance
Office equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and net realisable value.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

BROADLEIGH NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was 2 (2023 - 2).

3
Tangible fixed assets
Portable buildings
Tools and equipment
Office equipment
Total
£
£
£
£
Cost
At 1 December 2023
11,024
26,636
10,939
48,599
Disposals
(11,024)
(26,636)
(10,939)
(48,599)
At 28 February 2025
-
0
-
0
-
0
-
0
Depreciation and impairment
At 1 December 2023
5,720
24,502
10,735
40,957
Eliminated in respect of disposals
(5,720)
(24,502)
(10,735)
(40,957)
At 28 February 2025
-
0
-
0
-
0
-
0
Carrying amount
At 28 February 2025
-
0
-
0
-
0
-
0
At 30 November 2023
5,304
2,134
204
7,642
4
Debtors
2025
2023
Amounts falling due within one year:
£
£
Other debtors
25
234
BROADLEIGH NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 28 FEBRUARY 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2023
£
£
Trade creditors
210
540
Other taxation and social security
3,376
263
Other creditors
21,087
14,847
24,673
15,650
6
Called up share capital
2025
2023
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary shares of £1 each
100
100
2025-02-28 2023-12-01 false false false 16 October 2025 CCH Software CCH Accounts Production 2025.100 Plant Nursery Lady Skelmersdale Lord Skelmersdale 01074105 2023-12-01 2025-02-28 01074105 bus:Director1 2023-12-01 2025-02-28 01074105 bus:Director2 2023-12-01 2025-02-28 01074105 bus:RegisteredOffice 2023-12-01 2025-02-28 01074105 2025-02-28 01074105 2023-11-30 01074105 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-02-28 01074105 core:PlantMachinery 2025-02-28 01074105 core:ComputerEquipment 2025-02-28 01074105 core:LandBuildings core:LeasedAssetsHeldAsLessee 2023-11-30 01074105 core:PlantMachinery 2023-11-30 01074105 core:ComputerEquipment 2023-11-30 01074105 core:CurrentFinancialInstruments 2025-02-28 01074105 core:CurrentFinancialInstruments 2023-11-30 01074105 core:Non-currentFinancialInstruments 2025-02-28 01074105 core:ShareCapital 2025-02-28 01074105 core:ShareCapital 2023-11-30 01074105 core:RetainedEarningsAccumulatedLosses 2025-02-28 01074105 core:RetainedEarningsAccumulatedLosses 2023-11-30 01074105 core:ShareCapitalOrdinaryShareClass1 2025-02-28 01074105 core:ShareCapitalOrdinaryShareClass1 2023-11-30 01074105 core:LandBuildings core:LeasedAssetsHeldAsLessee 2023-12-01 2025-02-28 01074105 core:PlantMachinery 2023-12-01 2025-02-28 01074105 core:ComputerEquipment 2023-12-01 2025-02-28 01074105 2022-12-01 2023-11-30 01074105 core:LandBuildings core:LeasedAssetsHeldAsLessee 2023-11-30 01074105 core:PlantMachinery 2023-11-30 01074105 core:ComputerEquipment 2023-11-30 01074105 2023-11-30 01074105 bus:PrivateLimitedCompanyLtd 2023-12-01 2025-02-28 01074105 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2025-02-28 01074105 bus:FRS102 2023-12-01 2025-02-28 01074105 bus:AuditExemptWithAccountantsReport 2023-12-01 2025-02-28 01074105 bus:FullAccounts 2023-12-01 2025-02-28 xbrli:pure xbrli:shares iso4217:GBP