HICKORY HOUSE NURSERY LIMITED


Director	Sharon Cecilia Crofts


Company Secretary	James Leigh Crofts


Registered Address	5 High Street
	Daventry
	Northants
	NN11 4BG


Registered Number	04633828 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		327,367		327,786
			327,367		327,786
Current assets
Debtors	5	7,852		8,097
Cash at bank and on hand		184,555		161,949
		192,407		170,046
Creditors amounts falling due within one year	6	(75,363)		(59,168)
Net current assets (liabilities)			117,044		110,878
Total assets less current liabilities			444,411		438,664
Creditors amounts falling due after one year	7		(66,652)		(120,808)
Provisions for liabilities	8		(419)		(524)
Net assets			377,340		317,332
Capital and reserves
Called up share capital			100		100
Profit and loss account			377,240		317,232
Shareholders' funds			377,340		317,332

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 November 2025, and are signed on its behalf by:

Sharon Cecilia Crofts
Director
Registered Company No. 04633828

HICKORY HOUSE NURSERY LIMITED

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	20
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		13

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 March 24	30,000	30,000
At 28 February 25	30,000	30,000
Amortisation and impairment
At 01 March 24	30,000	30,000
At 28 February 25	30,000	30,000
Net book value
At 28 February 25	-	-
At 29 February 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 March 24	323,688	2,001	9,275	929	335,893
At 28 February 25	323,688	2,001	9,275	929	335,893
Depreciation and impairment
At 01 March 24	-	-	7,772	335	8,107
Charge for year	-	-	301	118	419
At 28 February 25	-	-	8,073	453	8,526
Net book value
At 28 February 25	323,688	2,001	1,202	476	327,367
At 29 February 24	323,688	2,001	1,503	594	327,786

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	5,986	6,502
Other debtors	16	-
Prepayments and accrued income	1,850	1,595
Total	7,852	8,097

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	128
Bank borrowings and overdrafts	11,131	11,969
Taxation and social security	35,395	20,673
Other creditors	24,069	21,146
Accrued liabilities and deferred income	4,768	5,252
Total	75,363	59,168

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	66,652	120,808
Total	66,652	120,808

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	419	524
Total	419	524