REGISTERED NUMBER: 09132670 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BATTENHALL NURSERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S J L Ashfield

M Ashfield

REGISTERED OFFICE:

Highfield

Battenhall Avenue

Worcester

Worcestershire

WR5 2HW

REGISTERED NUMBER:

09132670 (England and Wales)

BANKERS:

Lloyds TSB

The Cross

Worcester

Worcestershire

WR1 3PY

FIXED ASSETS

Tangible assets

4

1,321,802

1,356,816

CURRENT ASSETS

Debtors

5

4,345

3,611

Cash at bank

175,776

64,262

180,121

67,873

CREDITORS

Amounts falling due within one year

6

219,935

188,817

NET CURRENT LIABILITIES

(39,814

)

(120,944

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,281,988

1,235,872

CREDITORS

Amounts falling due after more than one year

7

540,426

596,730

NET ASSETS

741,562

639,142

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

9

305,602

305,602

Retained earnings

435,958

333,538

741,562

639,142

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 1 May 2026 and were signed on its behalf by:

Mrs S J L Ashfield - Director

1.	STATUTORY INFORMATION

Battenhall Nursery 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 as modified by the revaluation of certain assets.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Turnover

Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Tangible fixed assets

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

Equipment

-

25% on cost

Computer equipment

-

25% 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.

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 22 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Motor

Computer

buildings

Equipment

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 September 2024

1,250,000

83,650

118,180

4,470

1,456,300

Additions

-

13,746

-

-

13,746

At 31 August 2025

1,250,000

97,396

118,180

4,470

1,470,046

DEPRECIATION

At 1 September 2024

-

65,919

29,095

4,470

99,484

Charge for year

-

19,215

29,545

-

48,760

At 31 August 2025

-

85,134

58,640

4,470

148,244

NET BOOK VALUE

At 31 August 2025

1,250,000

12,262

59,540

-

1,321,802

At 31 August 2024

1,250,000

17,731

89,085

-

1,356,816

Cost or valuation at 31 August 2025 is represented by:

Freehold

Motor

Computer

buildings

Equipment

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2024

200,000

-

-

-

200,000

Valuation in 2021

45,602

-

-

-

45,602

Valuation in 2018

60,000

-

-

-

60,000

Cost

944,398

97,396

118,180

4,470

1,164,444

1,250,000

97,396

118,180

4,470

1,470,046

If Freehold Property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

944,398

944,398

Value of land in freehold land and buildings

944,398

944,398

Freehold Property was valued on an open market basis on 31 August 2024 by the Directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,034

3,611

Other debtors

311

-

4,345

3,611

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

38,000

38,000

Hire purchase contracts

22,436

22,436

Trade creditors

8,415

3,131

Taxation and social security

83,087

12,254

Other creditors

67,997

112,996

219,935

188,817

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

492,014

526,882

Hire purchase contracts

48,412

69,848

540,426

596,730

Amounts falling due in more than five years:

Repayable by instalments

Bank loans - more than 5 years

342,514

377,382

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

530,014

564,882

Hire purchase contracts

70,848

92,284

600,862

657,166

9.

RESERVES

Revaluation

reserve

£

At 1 September 2024

and 31 August 2025

305,602

10.	CONTROLLING INTERESTS

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.