Company registration number 04843570 (England and Wales)
FERNBANK NURSERY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
FERNBANK NURSERY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
FERNBANK NURSERY LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
35,141
19,944
Cash at bank and in hand
366,521
387,325
401,662
407,269
Creditors: amounts falling due within one year
4
(7,502)
(4,225)
Net current assets
394,160
403,044
Reserves
Income and expenditure account
394,160
403,044
Total members' funds
394,160
403,044

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income and expenditure account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 7 March 2026
Mr M Munir
Director
Company registration number 04843570 (England and Wales)
FERNBANK NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Fernbank Nursery Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Mentor House, Ainsworth Street, Blackburn, Lancashire, BB1 6AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The director is not aware of any material uncertainties affecting the company and consider that the company will have sufficient resources to continue trading for the foreseeable future. As a result the director true s ha ve continued to adopt the going concern basis in preparing the financial statements.

1.3
Income and expenditure

Income represents amounts receivable for nursery services provided including any fundraising.

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the company is not registered for VAT and cannot reclaim it.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Any bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

There is no corporation tax payable as the company is a registered charity.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

1.8
Toys and Equipment
Consumable toys and equipment are released to the profit and loss in the year they are purchased.
FERNBANK NURSERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
7
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Service charges due
32,708
18,684
Prepaid expenses
2,433
1,260
35,141
19,944
4
Creditors: amounts falling due within one year
2025
2024
£
£
Accrued expenses
7,502
4,225
5
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1 per member.

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