Registration number: 06982623

Mini Me's Nurseries Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Mini Me's Nurseries Ltd

Company Information

Director

Mr Robert John Howes

Company secretary

Mrs Gillian Marie Beaumont

Registered office

182 Pontefract Road Cudworth Barnsley South Yorkshire S72 8BE

Accountants

Upton & Co Accountants Limited Chartered Certified Accountants 182 Pontefract Road Cudworth Barnsley South Yorkshire S72 8BE

Mini Me's Nurseries Ltd

(Registration number: 06982623)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	459,432	462,413
Current assets
Debtors	5	219,259	211,777
Cash at bank and in hand		165,332	121,981
		384,591	333,758
Creditors: Amounts falling due within one year	6	(166,881)	(189,882)
Net current assets		217,710	143,876
Total assets less current liabilities		677,142	606,289
Creditors: Amounts falling due after more than one year	6	(279,995)	(301,321)
Net assets		397,147	304,968
Capital and reserves
Called up share capital	7	100	100
Retained earnings		397,047	304,868
Shareholders' funds		397,147	304,968

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 May 2026
 

Mini Me's Nurseries Ltd

(Registration number: 06982623)
Balance Sheet as at 31 August 2025

......................................... Mr Robert John Howes Director

Mini Me's Nurseries Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
182 Pontefract Road
Cudworth
Barnsley
South Yorkshire
S72 8BE
United Kingdom

These financial statements were authorised for issue by the director on 28 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Mini Me's Nurseries Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold Property	2% Straight Line Basis
Fixtures & Fittings	20% Straight Line Basis
Office Equipment	20% Straight Line Basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Mini Me's Nurseries Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 37 (2024 - 34).

Mini Me's Nurseries Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	437,963	125,702	49,500	613,165
Additions	-	2,222	40,499	42,721
At 31 August 2025	437,963	127,924	89,999	655,886
Depreciation
At 1 September 2024	91,877	57,844	1,031	150,752
Charge for the year	8,759	18,943	18,000	45,702
At 31 August 2025	100,636	76,787	19,031	196,454
Carrying amount
At 31 August 2025	337,327	51,137	70,968	459,432
At 31 August 2024	346,086	67,858	48,469	462,413

Included within the net book value of land and buildings above is £337,327 (2024 - £346,086) in respect of freehold land and buildings.
 

5

Debtors

	Note	2025 £	2024 £
Trade debtors		10,643	5,732
Amounts owed by related parties	10	86,045	86,045
Other debtors		121,017	120,000
Prepayments		1,554	-
		219,259	211,777

Mini Me's Nurseries Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	12,182	28,038
Taxation and social security		76,180	24,340
Accruals and deferred income		73,385	134,966
Other creditors		5,134	2,538
		166,881	189,882

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	279,995	301,321

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	279,995	301,321

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	12,182	28,038

Mini Me's Nurseries Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

9

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £1,000.00 (2024 - £200.00) per each Ordinary		100,000		20,000

10	Related party transactions

Transactions with the director

2025	At 1 September 2024 £	Advances to director £	At 31 August 2025 £
Mr Robert John Howes
DLA	-	1,017	1,017

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	39,402	35,316
Contributions paid to money purchase schemes	30,867	777
	70,269	36,093