ACCOUNTS - Final Accounts preparation

Company registration number: 10219669

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 JULY 2025

	THE NEW NURSERY LTD


THE NEW NURSERY LTD REGISTERED NUMBER:10219669

STATEMENT OF FINANCIAL POSITION

AS AT 31 JULY 2025

		2025		2024
Note		£		£

Fixed assets
Investments	7		80,000		80,000
			80,000		80,000
Current assets
Debtors: amounts falling due after more than one year	8	10,002		10,002
Cash at bank and in hand	9	1		4
		10,003		10,006
Creditors: amounts falling due within one year	10	(10,735)		(10,735)
Net current liabilities			(732)		(729)
Total assets less current liabilities			79,268		79,271
Creditors: amounts falling due after more than one year	11		(35,272)		(34,309)

Net assets			43,996		44,962

Capital and reserves
Called up share capital	2	2
Profit and loss account	43,994	44,960
	43,996	44,962

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THE NEW NURSERY LTD REGISTERED NUMBER:10219669

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JULY 2025

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.

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 5 May 2026.

Mrs M A Pugh	Mr A J Pugh
Director	Director

The notes on pages 3 to 5 form part of these financial statements.

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THE NEW NURSERY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

1.	General information

The New Nursery Ltd 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

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.3

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.

3.	Preparation of consolidated financial statements

The financial statements contain information about The New Nursery Ltd as an individual company and do not
contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A)
of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

4.	Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

5.	Investment in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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THE NEW NURSERY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

7.	Fixed asset investments

		Trade investments
		£

	At 1 August 2024	80,000
	At 31st July 2025	80,000

8.	Debtors
		2025	2024
		£	£

Due after more than one year
Other debtors	10,002	10,002
	10,002	10,002

9.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	1	4
	1	4

10.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to associates	10,735	10,735
	10,735	10,735

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THE NEW NURSERY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

11.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Amounts owed to group undertakings	33,516	33,443
Accruals and deferred income	1,756	866
	35,272	34,309

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