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Registered number: 08670473
K W Nursery Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Stephen Hill Partnership Ltd
K W Nursery Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
K W Nursery Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 08670473

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,898 |  | 5,598
Tangible Assets | 5 |  | 2,625 |  | 2,562
|  |  | 7,523 |  | 8,160
CURRENT ASSETS
Debtors | 6 | 2,442 |  | 404 |
Cash at bank and in hand |  | 34,606 |  | 15,093 |
|  | 37,048 |  | 15,497 |
Creditors: Amounts Falling Due Within One Year | 7 | (24,724 ) |  | (21,853 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,324 |  | (6,356 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 19,847 |  | 1,804
NET ASSETS |  |  | 19,847 |  | 1,804
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Revaluation reserve | 9 |  | 10,498 |  | 10,498
Profit and Loss Account |  |  | 9,347 |  | (8,696 )
SHAREHOLDERS' FUNDS |  |  | 19,847 |  | 1,804

Page 1
Page 2
K W Nursery Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Jillian Amos Director
28th January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
K W Nursery Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
K W Nursery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08670473 . The registered office is St Luke's Church Hall, King William Road, Gillingham, Kent, ME7 1PD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.

Plant & Machinery | 25% Reducing balance
Fixtures & Fittings | 33% Reducing balance
Computer Equipment | 33% Reducing balance

2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
K W Nursery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.7. Debtors
Short term debtors are measured at transaction price, less impairment.
2.8. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
2.9. Creditors
Short term creditors are measured at the transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 7)
8 7
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 10,498
As at 31 August 2025 | 10,498
Amortisation
As at 1 September 2024 | 4,900
Provided during the period | 700
As at 31 August 2025 | 5,600
Net Book Value
As at 31 August 2025 | 4,898
As at 1 September 2024 | 5,598

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 1,442 | 964 | 5,686 | 8,092
Additions | 737 | 480 | - | 1,217
As at 31 August 2025 | 2,179 | 1,444 | 5,686 | 9,309
Depreciation
As at 1 September 2024 | 1,014 | 642 | 3,874 | 5,530
Provided during the period | 291 | 287 | 576 | 1,154
As at 31 August 2025 | 1,305 | 929 | 4,450 | 6,684
Net Book Value
As at 31 August 2025 | 874 | 515 | 1,236 | 2,625
As at 1 September 2024 | 428 | 322 | 1,812 | 2,562

Page 4
Page 5
K W Nursery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,038 |  | -
Due after more than one year
Other debtors | 404 |  | 404
| 2,442 |  | 404

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 963
Other creditors | 19,794 |  | 20,891
Taxation and social security | 4,930 |  | (1 )
| 24,724 |  | 21,853

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 September 2024 | 10,498
As at 31 August 2025 | 10,498

Page 5