Shincliffe Mill Nursery Ltd

Shincliffe Mill Nursery Ltd Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Shincliffe Mill Nursery Ltd for the year ended 31 March 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Shincliffe Mill Nursery Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of Shincliffe Mill Nursery Ltd, as a body, in accordance with the terms of our engagement letter dated 23 December 2025 Our work has been undertaken solely to prepare for your approval the accounts of Shincliffe Mill Nursery Ltd and state those matters that we have agreed to state to the Board of Directors of Shincliffe Mill Nursery Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shincliffe Mill Nursery Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Shincliffe Mill Nursery Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Shincliffe Mill Nursery Ltd. You consider that Shincliffe Mill 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 accounts of Shincliffe Mill 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 accounts for the year ended 31 March 2025. .................................................... JFS Torbitt 58 Durham Road Birtley Co Durham DH3 2QJ 23 December 2025 1

Shincliffe Mill Nursery Ltd
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of Shincliffe Mill Nursery Ltd for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Shincliffe Mill Nursery Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Shincliffe Mill Nursery Ltd, as a body, in accordance with the terms of our engagement letter dated 23 December 2025 Our work has been undertaken solely to prepare for your approval the accounts of Shincliffe Mill Nursery Ltd and state those matters that we have agreed to state to the Board of Directors of Shincliffe Mill Nursery Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shincliffe Mill Nursery Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Shincliffe Mill Nursery Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Shincliffe Mill Nursery Ltd. You consider that Shincliffe Mill 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 accounts of Shincliffe Mill 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 accounts for the year ended 31 March 2025.

....................................................

JFS Torbitt
58 Durham Road
Birtley
Co Durham
DH3 2QJ
23 December 2025

Shincliffe Mill Nursery Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	924,924	1,042,924
Tangible fixed assets	4	458,691	387,895
		1,383,615	1,430,819
Current assets
Stocks	5	83,752	98,752
Debtors	6	38,550	48,981
Cash at bank and in hand		47,014	33,068
		169,316	180,801
Creditors: amount falling due within one year	7	(399,363)	(384,477)
Net current assets		(230,047)	(203,676)

Total assets less current liabilities		1,153,568	1,227,143
Creditors: amount falling due after more than one year	8	(1,375,886)	(1,377,375)
Net assets		(222,318)	(150,232)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(222,418)	(150,332)
Shareholders' funds		(222,318)	(150,232)

For the 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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

-------------------------------
Anthony Green
Director

Shincliffe Mill Nursery Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Shincliffe Mill Nursery Ltd is a private company, limited by shares, registered in England and Wales, registration number 14032359, registration address 58 Durham Road, Birtley, Tyne and Wear, DH3 2QJ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	NIL Reducing Balance
Plant and Machinery	20% Reducing Balance
Fixtures and Fittings	20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 7 (2024 : 5).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	1,179,998	1,179,998
Additions	-	-
Disposals	-	-
At 31 March 2025	1,179,998	1,179,998
Amortisation
At 01 April 2024	137,074	137,074
Charge for year	118,000	118,000
On disposals	-	-
At 31 March 2025	255,074	255,074
Net book values
At 31 March 2025	924,924	924,924
At 31 March 2024	1,042,924	1,042,924

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£	£
At 01 April 2024	323,226	64,861	16,547	404,634
Additions	49,429	38,323	4,553	92,305
Disposals	-	-	-	-
At 31 March 2025	372,655	103,184	21,100	496,939
Depreciation
At 01 April 2024	-	13,292	3,447	16,739
Charge for year	-	17,979	3,530	21,509
On disposals	-	-	-	-
At 31 March 2025	-	31,271	6,977	38,248
Net book values
Closing balance as at 31 March 2025	372,655	71,913	14,123	458,691
Opening balance as at 01 April 2024	323,226	51,569	13,100	387,895

Stocks

	2025 £		2024 £
Finished Goods	83,752		98,752
	83,752		98,752

Debtors: amounts falling due within one year

	2025 £	2024 £
Directors' Current Accounts	100	100
VAT	38,450	48,881
	38,550	48,981

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	281,297	282,103
Bank Loans & Overdrafts	96,822	96,822
PAYE & Social Security	20,708	5,166
Pension control account	536	386
	399,363	384,477

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	821,386	862,875
Amounts Owed to Group Undertakings	554,500	514,500
	1,375,886	1,377,375

9.	Directors Advances, Credits & Guarantees Included in debtors are amounts owed to the company from the Director of £100.

Registered Number: 14032359
England and Wales
SHINCLIFFE MILL NURSERY LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025