Company Registration No. 09811001 (England and Wales)
Wellington's Nursery Ltd
Unaudited accounts
for the year ended 31 October 2025
Wellington's Nursery Ltd
Company Information
for the year ended 31 October 2025
Directors
Elisabeth Ekberg
Amelia Jane Nicholls
Andreja White
Company Number
09811001 (England and Wales)
Registered Office
5 Chestnut Avenue
Esher
Surrey
KT10 8JL
Accountants
Barnes & Scott
86-90 Paul Street
London
EC2A 4NE
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Wellington's Nursery Ltd for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Wellington's Nursery Ltd for the year ended
31 October 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Wellington's Nursery Ltd, as a body, in accordance with the terms of our engagement letter dated 9 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of Wellington's Nursery Ltd and state those matters that we have agreed to state to the Board of Directors of Wellington's Nursery Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wellington's Nursery Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Wellington's Nursery Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Wellington's Nursery Ltd. You consider that Wellington's Nursery Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Wellington's Nursery Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Barnes & Scott
Chartered Accountants
86-90 Paul Street
London
EC2A 4NE
5 May 2026
Wellington's Nursery Ltd
Statement of financial position
as at 31 October 2025
Intangible assets
20,000
30,000
Tangible assets
172,819
179,585
Cash at bank and in hand
75,258
124,431
Creditors: amounts falling due within one year
(64,924)
(63,986)
Net current assets
69,985
107,334
Total assets less current liabilities
262,804
316,919
Provisions for liabilities
Net assets
262,804
315,023
Called up share capital
1,043
1,043
Share premium
517,744
517,744
Profit and loss account
(255,983)
(203,764)
Shareholders' funds
262,804
315,023
For the year ending 31 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by
Andreja White
Director
Company Registration No. 09811001
Wellington's Nursery Ltd
Notes to the Accounts
for the year ended 31 October 2025
Wellington's Nursery Ltd is a private company, limited by shares, registered in England and Wales, registration number 09811001. The registered office is 5 Chestnut Avenue , Esher , Surrey, KT10 8JL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes for provision of childcare services.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line on buildings
Fixtures & fittings
20% straight line
Computer equipment
33% straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill is written off over 10 years.
Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Wellington's Nursery Ltd
Notes to the Accounts
for the year ended 31 October 2025
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continues to adopt the going concern basis In preparing the financial statements
4
Intangible fixed assets
Goodwill
At 1 November 2024
100,000
At 31 October 2025
100,000
Charge for the year
10,000
5
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
200,000
119,167
3,120
322,287
At 31 October 2025
200,000
119,167
3,639
322,806
At 1 November 2024
28,000
112,419
2,283
142,702
Charge for the year
4,000
2,743
542
7,285
At 31 October 2025
32,000
115,162
2,825
149,987
At 31 October 2025
168,000
4,005
814
172,819
At 31 October 2024
172,000
6,748
837
179,585
Wellington's Nursery Ltd
Notes to the Accounts
for the year ended 31 October 2025
Amounts falling due within one year
Trade debtors
22,017
25,226
Accrued income and prepayments
22,274
6,003
Other debtors
15,360
15,660
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
7,738
321
Other creditors
11,794
17,501
Loans from directors
1,174
2,099
Deferred income
37,780
41,361
The loans from directors are measured at transaction price and are interest free and repayable on demand.
8
Average number of employees
During the year the average number of employees was 17 (2024: 18).