| Bright Bees Nursery Ltd |
| Notes to the Accounts |
| for the year ended 31 August 2025 |
|
|
| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Turnover |
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Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the completion of a contract comparing the costs incurred for work performed to date to the total estimated contract costs. |
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Intangible fixed assets |
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Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
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Goodwill |
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10% straight line |
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Tangible fixed assets |
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Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
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Fixtures & Fittings |
3 years |
|
Equipment |
3 years |
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Motor vehicles |
4 years |
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Investments |
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Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
86 |
|
63 |
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| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
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Cost |
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At 1 September 2024 |
285,000 |
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At 31 August 2025 |
285,000 |
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Amortisation |
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At 1 September 2024 |
285,000 |
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At 31 August 2025 |
285,000 |
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Net book value |
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At 31 August 2025 |
- |
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Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years. |
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| 4 |
Tangible fixed assets |
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|
|
|
Equipment & Fixture, fittings |
|
Motor vehicles |
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Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 September 2024 |
178,259 |
|
14,750 |
|
193,009 |
|
Additions |
61,254 |
|
5,750 |
|
67,004 |
|
At 31 August 2025 |
239,513 |
|
20,500 |
|
260,013 |
|
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|
|
|
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|
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Depreciation |
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At 1 September 2024 |
171,941 |
|
13,146 |
|
185,087 |
|
Charge for the year |
21,535 |
|
1,963 |
|
23,498 |
|
At 31 August 2025 |
193,476 |
|
15,109 |
|
208,585 |
|
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Net book value |
|
At 31 August 2025 |
46,037 |
|
5,391 |
|
51,428 |
|
At 31 August 2024 |
6,318 |
|
1,604 |
|
7,922 |
|
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| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
895,675 |
|
813,408 |
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Other debtors |
357,917 |
|
473,457 |
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|
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|
|
|
1,253,592 |
|
1,286,865 |
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| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
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Bank loans and overdrafts |
88,387 |
|
133,330 |
|
Trade creditors |
- |
|
65,000 |
|
Taxation and social security costs |
324,360 |
|
168,298 |
|
Other creditors |
93,343 |
|
193,457 |
|
|
|
|
|
|
506,090 |
|
560,085 |
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| 7 |
Other information |
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Bright Bees Nursery Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
394 Gipsy Lane |
|
Leicester |
|
LE4 7DA |