REGISTERED NUMBER: 07361060 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Turtles Nursery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M C Rumble

Mrs E C Rumble

SECRETARY:

REGISTERED OFFICE:

Switch House

Building 21

City West Business Park

Meadowfield

Durham

DH7 8ER

REGISTERED NUMBER:

07361060 (England and Wales)

ACCOUNTANTS:

Switch Accountants

Switch House

City West Business Park

St John's Road

Meadowfield

Durham

DH7 8ER

FIXED ASSETS

Tangible assets

4

3,282

4,254

CURRENT ASSETS

Debtors

5

145,719

143,941

Cash at bank

802,568

736,209

948,287

880,150

CREDITORS

Amounts falling due within one year

6

63,829

69,835

NET CURRENT ASSETS

884,458

810,315

TOTAL ASSETS LESS CURRENT LIABILITIES

887,740

814,569

CREDITORS

Amounts falling due after more than one year

7

-

19,001

NET ASSETS

887,740

795,568

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

887,640

795,468

SHAREHOLDERS' FUNDS

887,740

795,568

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 directors acknowledge their 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 Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

Mrs E C Rumble - Director

1.	STATUTORY INFORMATION

Turtles Nursery Limited 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.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

62,023

2,230

1,704

65,957

Additions

-

-

269

269

At 31 March 2025

62,023

2,230

1,973

66,226

DEPRECIATION

At 1 April 2024

58,824

1,990

889

61,703

Charge for year

800

80

361

1,241

At 31 March 2025

59,624

2,070

1,250

62,944

NET BOOK VALUE

At 31 March 2025

2,399

160

723

3,282

At 31 March 2024

3,199

240

815

4,254

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by associates

143,441

143,441

Other debtors

1,000

500

Prepayments

1,278

-

145,719

143,941

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

(2

)

(520

)

Amounts owed to associates

2,300

-

Tax

49,752

61,648

Social security and other taxes

4,119

3,056

Pension Payable

651

(246

)

Other creditors

709

(403

)

Accrued expenses

6,300

6,300

63,829

69,835

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 2-5 years

-

19,001

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

795,468

Profit for the year

157,172

Dividends

(65,000

)

At 31 March 2025

887,640