Summerfields Nurseries (Catton) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06290217

		30 April 2025		31 October 2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		-		11,166

			-		11,166
CURRENT ASSETS
Stocks	6	-		100,000
Debtors	7	2,000		8,134
Cash at bank and in hand		14,433		4

		16,433		108,138
Creditors: Amounts Falling Due Within One Year	8	(46,175 )		(54,572 )

NET CURRENT ASSETS (LIABILITIES)			(29,742 )		53,566

TOTAL ASSETS LESS CURRENT LIABILITIES			(29,742 )		64,732

Creditors: Amounts Falling Due After More Than One Year	9		(15,602 )		(22,883 )

NET (LIABILITIES)/ASSETS			(45,344 )		41,849

CAPITAL AND RESERVES
Called up share capital	10		3		3
Profit and Loss Account			(45,347 )		41,846

SHAREHOLDERS' FUNDS			(45,344)		41,849

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Summerfields Nurseries (Catton) Limited

Balance Sheet (continued)

As At 30 April 2025

For the period ending 30 April 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Brian Hodgkiss

Director

8 August 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Summerfields Nurseries (Catton) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06290217 . The registered office is The Old Coach House, Horse Fair, Rugeley, Staffordshire, WS15 2EL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	10% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	20% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2023: 5)

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Summerfields Nurseries (Catton) Limited

Notes to the Financial Statements (continued)

For the Period 1 November 2023 to 30 April 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2023	50,000
Disposals	(50,000 )

As at 30 April 2025	-

Amortisation
As at 1 November 2023	50,000
Disposals	(50,000 )

As at 30 April 2025	-

Net Book Value
As at 30 April 2025	-

As at 1 November 2023	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 November 2023	5,741	14,648	15,941	6,510	42,840
Disposals	(5,741 )	(14,648 )	(15,941 )	(6,510 )	(42,840 )

As at 30 April 2025	-	-	-	-	-

Depreciation
As at 1 November 2023	-	12,912	15,941	2,821	31,674
Disposals	-	(12,912 )	(15,941 )	(2,821 )	(31,674 )

As at 30 April 2025	-	-	-	-	-

Net Book Value
As at 30 April 2025	-	-	-	-	-

As at 1 November 2023	5,741	1,736	-	3,689	11,166

6. Stocks

	30 April 2025	31 October 2023
	£	£
Stock	-	100,000

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Summerfields Nurseries (Catton) Limited

Notes to the Financial Statements (continued)

For the Period 1 November 2023 to 30 April 2025

7. Debtors

	30 April 2025	31 October 2023
	£	£
Due within one year
Trade debtors	-	6,529
Other debtors	2,000	1,605

	2,000	8,134

8. Creditors: Amounts Falling Due Within One Year

	30 April 2025	31 October 2023
	£	£
Trade creditors	482	185
Bank loans and overdrafts	10,154	28,904
Other creditors	15,937	20,873
Taxation and social security	19,602	4,610

	46,175	54,572

9. Creditors: Amounts Falling Due After More Than One Year

	30 April 2025	31 October 2023
	£	£
Bank loans - 1-2 years	15,602	10,145
Other creditors	-	12,738

	15,602	22,883

10. Share Capital

	30 April 2025	31 October 2023
	£	£
Allotted, Called up and fully paid	3	3

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