REGISTERED NUMBER: 06924846 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Daisy Nursery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs V M Peterkin

A N Peterkin

REGISTERED OFFICE:

Anglesey Lodge

Farnborough Road

Aldershot

Hampshire

GU11 3BJ

REGISTERED NUMBER:

06924846 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

399,172

506,643

CURRENT ASSETS

Debtors

5

57,407

58,248

Cash at bank

120,975

36,931

178,382

95,179

CREDITORS

Amounts falling due within one year

6

433,697

439,116

NET CURRENT LIABILITIES

(255,315

)

(343,937

)

TOTAL ASSETS LESS CURRENT LIABILITIES

143,857

162,706

CREDITORS

Amounts falling due after more than one year

7

-

(33,750

)

PROVISIONS FOR LIABILITIES

9

(91,535

)

(126,661

)

NET ASSETS

52,322

2,295

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

51,322

1,295

SHAREHOLDERS' FUNDS

52,322

2,295

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

A N Peterkin - Director

1.	STATUTORY INFORMATION

Daisy 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

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.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Nursery equipment

-

over the remaining life of the lease

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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, adjusted for indexation where applicable.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 109 (2024 - 114 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

Motor

Nursery

Improvements

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

59,457

57,300

994,262

1,111,019

Additions

-

-

3,226

3,226

At 31 August 2025

59,457

57,300

997,488

1,114,245

DEPRECIATION

At 1 September 2024

19,818

26,082

558,476

604,376

Charge for year

6,606

7,804

96,287

110,697

At 31 August 2025

26,424

33,886

654,763

715,073

NET BOOK VALUE

At 31 August 2025

33,033

23,414

342,725

399,172

At 31 August 2024

39,639

31,218

435,786

506,643

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

57,407

58,248

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

33,750

70,100

Taxation and social security

295,798

218,545

Other creditors

104,149

150,471

433,697

439,116

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

33,750

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

313,484

316,620

Between one and five years

930,564

1,089,332

In more than five years

202,827

357,543

1,446,875

1,763,495

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

91,535

126,661

Deferred

tax

£

Balance at 1 September 2024

126,661

Movement in the year

(35,126

)

Balance at 31 August 2025

91,535

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000