Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 33 2024-06-01 false No description of principal activity 44 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11895175 2024-06-01 2025-05-31 11895175 2023-06-01 2024-05-31 11895175 2025-05-31 11895175 2024-05-31 11895175 c:Director1 2024-06-01 2025-05-31 11895175 d:PlantMachinery 2024-06-01 2025-05-31 11895175 d:PlantMachinery 2025-05-31 11895175 d:PlantMachinery 2024-05-31 11895175 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 11895175 d:FurnitureFittings 2024-06-01 2025-05-31 11895175 d:FurnitureFittings 2025-05-31 11895175 d:FurnitureFittings 2024-05-31 11895175 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 11895175 d:OfficeEquipment 2024-06-01 2025-05-31 11895175 d:OfficeEquipment 2025-05-31 11895175 d:OfficeEquipment 2024-05-31 11895175 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 11895175 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 11895175 d:CurrentFinancialInstruments 2025-05-31 11895175 d:CurrentFinancialInstruments 2024-05-31 11895175 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 11895175 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 11895175 d:ShareCapital 2025-05-31 11895175 d:ShareCapital 2024-05-31 11895175 d:RetainedEarningsAccumulatedLosses 2025-05-31 11895175 d:RetainedEarningsAccumulatedLosses 2024-05-31 11895175 c:FRS102 2024-06-01 2025-05-31 11895175 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 11895175 c:FullAccounts 2024-06-01 2025-05-31 11895175 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11895175 2 2024-06-01 2025-05-31 11895175 d:AcceleratedTaxDepreciationDeferredTax 2025-05-31 11895175 d:AcceleratedTaxDepreciationDeferredTax 2024-05-31 11895175 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 11895175 HARVEY HOUSE NURSERY LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
HARVEY HOUSE NURSERY LIMITED REGISTERED NUMBER: 11895175 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 236,157 |  | 86,413
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 476,658 |  | 714,550 |
Cash at bank and in hand |  | 204,613 |  | 76,130 |
|  | 681,271 |  | 790,680 |
Creditors: amounts falling due within one year | 6 | (327,756) |  | (297,125) |
Net current assets |  |  | 353,515 |  | 493,555
Total assets less current liabilities |  |  | 589,672 |  | 579,968
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 |  | (24,505) |  | (13,854)
Net assets |  |  | 565,167 |  | 566,114
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 565,067 |  | 566,014
|  |  | 565,167 |  | 566,114
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 1
HARVEY HOUSE NURSERY LIMITED REGISTERED NUMBER: 11895175 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 February 2026.
Mrs N Bansal
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
HARVEY HOUSE NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Harvey House Nursery Limited ("the Company") is a company limited by shares, incorporated on England and Wales. Its registered office address is Harvey House, 1a Harvey Road, Leytonstone, London, E11 3DB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of income and retained earnings on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in the Statement of income and retained earnings using the effective interest method. Page 3
HARVEY HOUSE NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to the Statement of income and retained earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of income and retained earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of income and retained earnings except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Tangible fixed assets
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. Page 4
HARVEY HOUSE NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% | straight-line
|  |  |  | Fixtures and fittings | - | 20% | straight-line
|  |  |  | Office equipment | - | 25% | straight-line
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 amount and are recognised in the Statement of income and retained earnings.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to the Statement of income and retained earnings. Page 5
HARVEY HOUSE NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.13 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition offinancial assets and liabilities like trade and other debtors and creditors, loans from banks and otherthird parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
3. | Employees
| The average monthly number of employees, including directors, during the year was 44 (2024 - 33).
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 June 2024 | 82,470 | 52,507 | 32,616 | 167,593
| Additions | 120,000 | 74,525 | - | 194,525
| At 31 May 2025 | 202,470 | 127,032 | 32,616 | 362,118
| Depreciation |  |  |  |
| At 1 June 2024 | 35,217 | 35,089 | 10,874 | 81,180
| Charge for the year on owned assets | 20,247 | 17,914 | 6,620 | 44,781
| At 31 May 2025 | 55,464 | 53,003 | 17,494 | 125,961
| Net book value |  |  |  |
| At 31 May 2025 | 147,006 | 74,029 | 15,122 | 236,157
| At 31 May 2024 | 47,253 | 17,418 | 21,742 | 86,413
Page 6
HARVEY HOUSE NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 94,912 | 87,165
| Other debtors | 366,976 | 600,072
| Prepayments | 14,770 | 27,313
|  | 476,658 | 714,550
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 62,834 | 54,916
| Corporation tax | - | 45,113
| Other taxation and social security | 20,406 | 8,535
| Other creditors | 132,819 | 89,390
| Accruals and deferred income | 111,697 | 99,171
|  | 327,756 | 297,125
7. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (13,854)
| Charged to profit or loss | (10,651)
| At end of year | (24,505)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (24,505) | (13,854)
Page 7
HARVEY HOUSE NURSERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £9,881 (2024 - £6,378). Contributions totalling £2,919 (2024 - £1,352) were owed to the fund at the balance sheet date and are included in debtors.
9. | Related party transactions
| Included within other debtors are amounts owed from companies under common control of £391,453 (2024 - £590,439). During the year, the Company was charged £135,000 (2024 - £84,000) in rent by a company under common control.
Page 8