Jack In The Box Nursery Limited 30/04/2025 iXBRL

Company registration number: 10105326

Jack In The Box Nursery Limited

Unaudited filleted financial statements

30 April 2025

Jack In The Box Nursery Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Jack In The Box Nursery Limited

Directors and other information


	Directors	Zoe Tearle
		Jenny Underwood


	Company number	10105326


	Registered office	5 Langley Hill
		Kings Landley
		Herts
		WD4 9HA


	Business address	5 Langley Hill
		Kings Langley
		Herts
		WD4 9HA


	Accountants	Hicks and Company
		83 High Street
		Hemel Hempstead
		Herts
		HP1 3AH

Jack In The Box Nursery Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Jack In The Box Nursery Limited

Year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jack In The Box Nursery Limited for the year ended 30 April 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Jack In The Box Nursery 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 financial statements of Jack In The Box Nursery Limited and state those matters that we have agreed to state to the board of directors of Jack In The Box Nursery Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jack In The Box Nursery Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Jack In The Box Nursery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Jack In The Box Nursery Limited. You consider that Jack In The Box Nursery 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 financial statements of Jack In The Box Nursery 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 financial statements.

Hicks and Company

Chartered Accountants

83 High Street

Hemel Hempstead

Herts

HP1 3AH

18 October 2025

Jack In The Box Nursery Limited

Statement of financial position

30 April 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	1,267		2,555
		_______		_______
			1,267		2,555

Current assets
Debtors	7	24,919		32,025
Cash at bank and in hand		27,633		6
		_______		_______
		52,552		32,031
Creditors: amounts falling due
within one year	8	( 20,666)		( 31,068)
		_______		_______
Net current assets			31,886		963
			_______		_______
Total assets less current liabilities			33,153		3,518

			_______		_______
Net assets			33,153		3,518
			_______		_______

Capital and reserves
Profit and loss account			33,153		3,518
			_______		_______
Shareholders funds			33,153		3,518
			_______		_______

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have 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 Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 18 October 2025 , and are signed on behalf of the board by:

Zoe Tearle Jenny Underwood

Director Director

Company registration number: 10105326

Jack In The Box Nursery Limited

Notes to the financial statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 5 Langley Hill, Kings Landley, Herts, WD4 9HA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

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

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	20 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	4 Years - Straight line
Motor vehicles	-	4 Years - Straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 40 (2024: 43 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 May 2024 and 30 April 2025	37,545	37,545
	_______	_______
Amortisation
At 1 May 2024 and 30 April 2025	37,545	37,545
	_______	_______
Carrying amount
At 30 April 2025	-	-
	_______	_______
At 30 April 2024	-	-
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 May 2024 and 30 April 2025	15,895	15,895
	_______	_______
Depreciation
At 1 May 2024	13,340	13,340
Charge for the year	1,288	1,288
	_______	_______
At 30 April 2025	14,628	14,628
	_______	_______
Carrying amount
At 30 April 2025	1,267	1,267
	_______	_______
At 30 April 2024	2,555	2,555
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	21,301	23,579
Other debtors	3,618	8,446
	_______	_______
	24,919	32,025
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	-	13,740
Trade creditors	2,526	2,879
Corporation tax	9,739	-
Social security and other taxes	-	3,016
Other creditors	8,401	11,433
	_______	_______
	20,666	31,068
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Zoe Tearle	( 57)	( 906)	( 963)
	Jenny Underwood	( 5,174)	4,211	( 963)
		_______	_______	_______
		( 5,231)	3,305	( 1,926)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Zoe Tearle	2,484	( 2,541)	( 57)
	Jenny Underwood	( 1,196)	( 3,978)	( 5,174)
		_______	_______	_______
		1,288	( 6,519)	( 5,231)
		_______	_______	_______