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Registered number: 06217632
Middlecombe Nursery Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Middlecombe Nursery Limited
Contents
Contents

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

Page 1
Middlecombe Nursery Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 06217632

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,062 |  | 5,311
Tangible Assets | 5 |  | 18,953 |  | 12,930
|  |  | 20,015 |  | 18,241
CURRENT ASSETS
Stocks | 6 | 178,242 |  | 216,718 |
Debtors | 7 | 17,856 |  | 11,151 |
Cash at bank and in hand |  | 37,868 |  | 17,595 |
|  | 233,966 |  | 245,464 |
Creditors: Amounts Falling Due Within One Year | 8 | (110,442 ) |  | (104,385 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 123,524 |  | 141,079
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 143,539 |  | 159,320
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (22,219 ) |  | (18,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,601 ) |  | (2,457 )
NET ASSETS |  |  | 117,719 |  | 138,363
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | 117,717 |  | 138,361
SHAREHOLDERS' FUNDS |  |  | 117,719 |  | 138,363

Page 1
Page 2
Middlecombe Nursery Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Mr Nigel North Director
22 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Middlecombe Nursery Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Middlecombe Nursery Limited Registered number 06217632 is a limited by shares company incorporated in England & Wales. The Registered Office is Middlecombe Nursery Limited Wrington Road, Congresbury, Bristol, BS49 5AN.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software. It is amortised to profit and loss account over its estimated economic life of 4 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was 27 (2024: 30)
27 30
Page 3
Page 4
Middlecombe Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 May 2024 | 16,995
As at 30 April 2025 | 16,995
Amortisation
As at 1 May 2024 | 11,684
Provided during the period | 4,249
As at 30 April 2025 | 15,933
Net Book Value
As at 30 April 2025 | 1,062
As at 1 May 2024 | 5,311

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 May 2024 | 49,970 | 16,125 | 1,457 | 2,144 | 69,696
Additions | 8,950 | - | - | 550 | 9,500
As at 30 April 2025 | 58,920 | 16,125 | 1,457 | 2,694 | 79,196
Depreciation
As at 1 May 2024 | 38,904 | 15,216 | 855 | 1,791 | 56,766
Provided during the period | 2,953 | 228 | 150 | 146 | 3,477
As at 30 April 2025 | 41,857 | 15,444 | 1,005 | 1,937 | 60,243
Net Book Value
As at 30 April 2025 | 17,063 | 681 | 452 | 757 | 18,953
As at 1 May 2024 | 11,066 | 909 | 602 | 353 | 12,930

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 178,242 |  | 216,718

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,536 |  | 11,151
Prepayments and accrued income | 2,299 |  | -
Corporation tax recoverable assets | 4,021 |  | -
| 17,856 |  | 11,151

Page 4
Page 5
Middlecombe Nursery Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 65,459 |  | 60,955
Bank loans and overdrafts | 6,294 |  | 5,999
Corporation tax | - |  | 8,978
Other taxes and social security | 2,498 |  | 2,270
VAT | 22,401 |  | 17,846
Other creditors | 782 |  | 539
Accruals and deferred income | 1,967 |  | 1,788
Directors' loan accounts | 11,041 |  | 6,010
| 110,442 |  | 104,385

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,219 |  | 8,500
Directors loan account | 20,000 |  | 10,000
| 22,219 |  | 18,500

10. Share Capital

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

Page 5