Brambles Outdoor Nursery Group Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11838939 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Brambles Outdoor Nursery Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs B A Budd

Mrs R L Busby

REGISTERED OFFICE:

Brambles Preschool

Ablington

Figheldean

Salisbury

Wiltshire

SP4 8JX

REGISTERED NUMBER:

11838939 (England and Wales)

ACCOUNTANTS:

Rawlence and Browne UDY Limited

Unit 17 Lancaster Road

Sarum Business Park

Old Sarum

Salisbury

Wiltshire

SP4 6FB

FIXED ASSETS

Intangible assets

4

58,700

66,200

Tangible assets

5

356,063

213,384

414,763

279,584

CURRENT ASSETS

Debtors

6

15,341

3,478

Cash at bank

49,654

144,697

64,995

148,175

CREDITORS

Amounts falling due within one year

7

213,790

170,585

NET CURRENT LIABILITIES

(148,795

)

(22,410

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

265,968

257,174

CREDITORS

Amounts falling due after more than one
year

8

(107,502

)

(150,881

)

PROVISIONS FOR LIABILITIES

(72,791

)

(53,346

)

NET ASSETS

85,675

52,947

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

85,575

52,847

85,675

52,947

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 October 2025 and were signed on its behalf by:

Mrs R L Busby - Director

1.	STATUTORY INFORMATION

Brambles Outdoor Nursery Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

Straight line over 15 years

Plant and machinery etc

-

20% on reducing balance and 10% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 74 (2024 - 65 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

75,000

AMORTISATION

At 1 September 2024

8,800

Charge for year

7,500

At 31 August 2025

16,300

NET BOOK VALUE

At 31 August 2025

58,700

At 31 August 2024

66,200

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 September 2024

-

317,995

Additions

66,000

128,385

194,385

At 31 August 2025

66,000

446,380

512,380

DEPRECIATION

At 1 September 2024

-

104,611

Charge for year

1,100

50,606

51,706

At 31 August 2025

1,100

155,217

156,317

NET BOOK VALUE

At 31 August 2025

64,900

291,163

356,063

At 31 August 2024

-

213,384

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Other debtors

15,341

3,478

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

5,556

Trade creditors

40,148

16,110

Taxation and social security

90,372

79,014

Other creditors

77,714

69,905

213,790

170,585

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Bank loans

20,834

26,390

Other creditors

86,668

124,491

107,502

150,881

Amounts falling due in more than five years:

Repayable by instalments

Santander BBL - over 5 years

-

4,167

9.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENCIES

The company has lease commitments of £31,106 (2024: £43,061) becoming due within one year and a further £15,564 (2024: £46,669) becoming due within one and five years. These commitments are not recorded within the balance sheet.