Company registration number 04103663 (England and Wales)
MULBERRY BUSH NURSERY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
MULBERRY BUSH NURSERY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 9
MULBERRY BUSH NURSERY LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
106,270
118,281
Investment property
5
147,718
147,718
253,988
265,999
Current assets
Debtors
6
79,045
547,182
Cash at bank and in hand
559,589
175,755
638,634
722,937
Creditors: amounts falling due within one year
7
(655,101)
(389,943)
Net current (liabilities)/assets
(16,467)
332,994
Total assets less current liabilities
237,521
598,993
Provisions for liabilities
(26,567)
(22,000)
Net assets
210,954
576,993
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
210,854
576,893
Total equity
210,954
576,993
MULBERRY BUSH NURSERY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

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

T he member has not required the company to obtain an audit of its financial statements 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 financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 18 July 2025 and are signed on its behalf by:
Mr A J Robinson
Director
Company registration number 04103663 (England and Wales)
MULBERRY BUSH NURSERY LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
100
571,358
571,458
Year ended 31 March 2024:
Profit and total comprehensive income
-
300,718
300,718
Dividends
-
(295,183)
(295,183)
Balance at 31 March 2024
100
576,893
576,993
Year ended 31 March 2025:
Profit and total comprehensive income
-
850,003
850,003
Dividends
-
(1,216,042)
(1,216,042)
Balance at 31 March 2025
100
210,854
210,954
MULBERRY BUSH NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Mulberry Bush Nursery Limited is a private company limited by shares incorporated in England and Wales. The registered office is 741 Walmersley Road, Bury, Lancashire, United Kingdom, BL9 5JW.

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 principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for services exempt from VAT.

Revenue from contracts for the provision of professional services is recognised in the month of services being provided on the basis of a pre-agreed contract between the day nursery and its customers. This is based upon an agreed monthly fee stated in the contract and is recognised on the basis of whole months completed, with income derecognised for partly complete months when such information becomes readily available.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Tangible fixed assets

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

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

Leasehold improvements
Over the period of 15 years
Plant and equipment
10% on cost
Fixtures and fittings
20% on cost
Computers
25% on cost
Motor vehicles
25% on cost

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.

MULBERRY BUSH NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

1.7
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. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

MULBERRY BUSH NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.11
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.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

MULBERRY BUSH NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 7 -
1.14

Related Party transaction

As a wholly owned subsidiary of Mulberry Bush Nursery Group Limited, advantage has been taken of the exemptions conferred by paragraph 3(c) of the Financial Reporting Standard Number 8 - 'Related Party Disclosures', from the requirement to disclose transactions with other companies within the group.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
129
157
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
9,600
Amortisation and impairment
At 1 April 2024 and 31 March 2025
9,600
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
4
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2024
177,680
175,594
159,438
12,987
10,170
535,869
Additions
-
0
2,372
13,345
1,440
-
0
17,157
At 31 March 2025
177,680
177,966
172,783
14,427
10,170
553,026
Depreciation and impairment
At 1 April 2024
106,624
134,825
158,852
12,201
5,086
417,588
Depreciation charged in the year
11,845
12,753
1,598
429
2,543
29,168
At 31 March 2025
118,469
147,578
160,450
12,630
7,629
446,756
MULBERRY BUSH NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
4
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
(Continued)
- 8 -
Carrying amount
At 31 March 2025
59,211
30,388
12,333
1,797
2,541
106,270
At 31 March 2024
71,056
40,769
586
786
5,084
118,281
5
Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025
147,718

During the year the directors have considered the treatment of the freehold property and confirm this to be an investment property. The directors believe the value included in the accounts approximates to market value.

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
-
0
489,571
Other debtors
79,045
57,611
79,045
547,182
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
22,293
16,457
Taxation and social security
337,642
131,020
Other creditors
295,166
242,466
655,101
389,943
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
100
100
100
100
9
Parent company
MULBERRY BUSH NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
9
Parent company
(Continued)
- 9 -

The parent company is Mulberry Bush Nursery Group Limited. The company is incorporated in United Kingdom,The ultimate controlling party is Mr A J Robinson, Mr P Robinson and Mrs J Kinloch by virtue of their shareholdings in Mulberry Bush Nursery Group Limited.

2025-03-31 2024-04-01 false false false 18 July 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mrs J Kinloch Mr P Robinson Mr A J Robinson Mrs J Kinloch 04103663 2024-04-01 2025-03-31 04103663 2025-03-31 04103663 2024-03-31 04103663 core:NetGoodwill 2025-03-31 04103663 core:NetGoodwill 2024-03-31 04103663 core:LeaseholdImprovements 2025-03-31 04103663 core:PlantMachinery 2025-03-31 04103663 core:FurnitureFittings 2025-03-31 04103663 core:ComputerEquipment 2025-03-31 04103663 core:MotorVehicles 2025-03-31 04103663 core:LeaseholdImprovements 2024-03-31 04103663 core:PlantMachinery 2024-03-31 04103663 core:FurnitureFittings 2024-03-31 04103663 core:ComputerEquipment 2024-03-31 04103663 core:MotorVehicles 2024-03-31 04103663 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 04103663 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 04103663 core:CurrentFinancialInstruments 2025-03-31 04103663 core:CurrentFinancialInstruments 2024-03-31 04103663 core:ShareCapital 2025-03-31 04103663 core:ShareCapital 2024-03-31 04103663 core:RetainedEarningsAccumulatedLosses 2025-03-31 04103663 core:RetainedEarningsAccumulatedLosses 2024-03-31 04103663 core:ShareCapital 2023-03-31 04103663 core:RetainedEarningsAccumulatedLosses 2023-03-31 04103663 core:ShareCapitalOrdinaryShareClass1 2025-03-31 04103663 core:ShareCapitalOrdinaryShareClass1 2024-03-31 04103663 bus:Director2 2024-04-01 2025-03-31 04103663 core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 04103663 2023-04-01 2024-03-31 04103663 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 04103663 core:Goodwill 2024-04-01 2025-03-31 04103663 core:LeaseholdImprovements 2024-04-01 2025-03-31 04103663 core:PlantMachinery 2024-04-01 2025-03-31 04103663 core:FurnitureFittings 2024-04-01 2025-03-31 04103663 core:ComputerEquipment 2024-04-01 2025-03-31 04103663 core:MotorVehicles 2024-04-01 2025-03-31 04103663 core:NetGoodwill 2024-03-31 04103663 core:LeaseholdImprovements 2024-03-31 04103663 core:PlantMachinery 2024-03-31 04103663 core:FurnitureFittings 2024-03-31 04103663 core:ComputerEquipment 2024-03-31 04103663 core:MotorVehicles 2024-03-31 04103663 2024-03-31 04103663 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 04103663 bus:OrdinaryShareClass1 2025-03-31 04103663 bus:OrdinaryShareClass1 2024-03-31 04103663 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04103663 bus:FRS102 2024-04-01 2025-03-31 04103663 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04103663 bus:Director1 2024-04-01 2025-03-31 04103663 bus:Director3 2024-04-01 2025-03-31 04103663 bus:CompanySecretary1 2024-04-01 2025-03-31 04103663 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04103663 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP