REGISTERED NUMBER: 04590896 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Ash House Nursery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

Ms C Taylor

REGISTERED OFFICE:

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

REGISTERED NUMBER:

04590896 (England and Wales)

ACCOUNTANTS:

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

170,136

176,849

170,136

176,849

CURRENT ASSETS

Stocks

600

500

Debtors

6

7,125

7,400

Cash at bank and in hand

67,677

16,523

75,402

24,423

CREDITORS

Amounts falling due within one year

7

165,880

75,902

NET CURRENT LIABILITIES

(90,478

)

(51,479

)

TOTAL ASSETS LESS CURRENT LIABILITIES

79,658

125,370

CREDITORS

Amounts falling due after more than one year

8

-

(81,553

)

PROVISIONS FOR LIABILITIES

(2,539

)

(2,448

)

NET ASSETS

77,119

41,369

CAPITAL AND RESERVES

Called up share capital

10

10,000

10,000

Retained earnings

11

67,119

31,369

SHAREHOLDERS' FUNDS

77,119

41,369

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

Ms C Taylor - Director

1.	STATUTORY INFORMATION

Ash House Nursery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill has now been fully amortized over its estimated economic life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Furniture, Fixtures & Toys

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

100,000

AMORTISATION

At 1 April 2024

and 31 March 2025

100,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Furniture,

Land and

Fixtures

Motor

Computer

buildings

& Toys

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

231,403

53,664

22,980

14,135

322,182

DEPRECIATION

At 1 April 2024

66,796

43,917

20,488

14,132

145,333

Charge for year

4,628

1,462

623

-

6,713

At 31 March 2025

71,424

45,379

21,111

14,132

152,046

NET BOOK VALUE

At 31 March 2025

159,979

8,285

1,869

3

170,136

At 31 March 2024

164,607

9,747

2,492

3

176,849

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

7,125

7,400

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

81,919

18,000

Taxation and social security

20,426

15,915

Other creditors

63,535

41,987

165,880

75,902

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

81,553

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

9,553

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Santander UK Plc

81,919

99,553

Santander Bank UK Plc as security trustee, have a fixed and floating charge on property located at 31 Withens Lane Wallasey CH44 1BB. The Floating charge covers all the property or undertaking of the company.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

10,000

Ordinary Shares

£1

10,000

10,000

11.

RESERVES

Retained

earnings

£

At 1 April 2024

31,369

Profit for the year

53,750

Dividends

(18,000

)

At 31 March 2025

67,119

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other creditors at the year end is an amount of £359 owing to Director Ms C.Taylor.

13.	RELATED PARTY DISCLOSURES

During the year, total dividends of £18,000 (2024 - £7,500) were paid to the director .

14.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms C Taylor.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ash House Nursery Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Ash House Nursery Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ash House Nursery Ltd and state those matters that we have agreed to state to the director of Ash House Nursery Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ash House Nursery Ltd and its director for our work or for this report.

It is your duty to ensure that Ash House Nursery Ltd 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 Ash House Nursery Ltd. You consider that Ash House Nursery Ltd 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 Ash House Nursery Ltd. 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.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

Date: .............................................