Registrar

Registration number: 13244693

Blossom Barn Nursery Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Blossom Barn Nursery Ltd

Company Information

Directors

L Westhorp R A Westhorp

Registered office

Lambert Chapman LLP 3 Warners Mill Silks Way Braintree Essex CM7 3GB

Bankers

Barclays Bank Plc Romford 3 Leicester Leicestershire LE87 2BB

Accountants

Lambert Chapman LLP Chartered accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

Blossom Barn Nursery Ltd

(Registration number: 13244693)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	13,298	-
Tangible assets	5	82,463	46,499
		95,761	46,499
Current assets
Debtors	6	103,773	83,216
Cash at bank and in hand		49,506	4,432
		153,279	87,648
Creditors: Amounts falling due within one year	7	(139,460)	(81,242)
Net current assets		13,819	6,406
Total assets less current liabilities		109,580	52,905
Creditors: Amounts falling due after more than one year	7	(24,880)	(27,359)
Net assets		84,700	25,546
Capital and reserves
Called up share capital	8	1	1
Retained earnings		84,699	25,545
Shareholders' funds		84,700	25,546

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.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 December 2025 and signed on its behalf by:
 

L Westhorp
Director

Blossom Barn Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: Lambert Chapman LLP, 3 Warners Mill, Silks Way, Braintree, Essex, CM7 3GB.

These financial statements were authorised for issue by the Board on 31 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of childcare services in the ordinary course of the company’s activities. Turnover is shown net rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary material differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Blossom Barn Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	15 years straight line
Fixtures and fittings	25% reducing balance
Motor vehicles	25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Lease premiums	Over the term of the lease

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Blossom Barn Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 34 (2024 - 27).

Blossom Barn Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Lease premiums  £	Total £
Cost or valuation
Additions	14,345	14,345
At 31 March 2025	14,345	14,345
Amortisation
Amortisation charge	1,047	1,047
At 31 March 2025	1,047	1,047
Carrying amount
At 31 March 2025	13,298	13,298

5	Tangible assets

	Land and buildings £	Office equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	22,388	24,966	22,296	69,650
Additions	-	21,249	30,999	52,248
At 31 March 2025	22,388	46,215	53,295	121,898
Depreciation
At 1 April 2024	3,962	11,873	7,316	23,151
Charge for the year	1,493	6,526	8,265	16,284
At 31 March 2025	5,455	18,399	15,581	39,435
Carrying amount
At 31 March 2025	16,933	27,816	37,714	82,463
At 31 March 2024	18,426	13,093	14,980	46,499

Included within the net book value of land and buildings above is £16,932 (2024 - £18,425) in respect of short leasehold land and buildings.
 

Blossom Barn Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Debtors

	Note	2025 £	2024 £
Directors loan and other related parties	11	97,083	60,780
Prepayments		326	436
Other debtors		6,364	22,000
		103,773	83,216

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	22,142	10,507
Taxation and social security		48,299	51,213
Accruals and deferred income		3,239	2,483
Other creditors		65,780	17,039
		139,460	81,242

Creditors include net obligations under hire purchase contracts which are secured of £8,740 (2024 - £2,260).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	24,880	27,359

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £21,448 (2024 - £14,711).

Bank borrowings

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

Blossom Barn Nursery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	13,402	8,247
Hire purchase contracts	8,740	2,260
	22,142	10,507

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	3,432	12,648
Hire purchase contracts	21,448	14,711
	24,880	27,359

10	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £792,756 (2024 - £695,898).

11	Related party transactions

Transactions with directors

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
L Westhorp
	60,780	110,774	(74,471)	97,083

2024	At 1 April 2023 £	Advances to director £	Repayments by director £	At 31 March 2024 £
L Westhorp
	7,114	137,443	(83,777)	60,780

The directors loan account is unsecured, repayable on demand and charged interest at the HMRC Official Rate of Interest.