REGISTERED NUMBER: 08887098 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

CHIVERTON NURSERIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs E E Chiverton

REGISTERED OFFICE:

Newtown House

38 Newtown Road

Liphook

Hampshire

GU30 7DX

REGISTERED NUMBER:

08887098 (England and Wales)

ACCOUNTANTS:

Traviss & Co Ltd

Chartered Certified Accountants

Newtown House

38 Newtown Road

Liphook

Hampshire

GU30 7DX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

52,917

53,322

52,917

53,322

CURRENT ASSETS

Debtors

6

231,109

2,580

Cash at bank and in hand

214,097

349,773

445,206

352,353

CREDITORS

Amounts falling due within one year

7

46,968

47,662

NET CURRENT ASSETS

398,238

304,691

TOTAL ASSETS LESS CURRENT LIABILITIES

451,155

358,013

PROVISIONS FOR LIABILITIES

2,157

787

NET ASSETS

448,998

357,226

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

448,898

357,126

SHAREHOLDERS' FUNDS

448,998

357,226

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 director acknowledges her 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 director and authorised for issue on 29 May 2026 and were signed by:

Mrs E E Chiverton - Director

1.	STATUTORY INFORMATION

Chiverton Nurseries 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 presents income receivable for the provision of children's nursery care and entitlement to County Council childcare grants taken up in for the financial year.Prepaid nursery fees or grants received for childcare for periods after the end of the financial year are not included in turnover and carried forward as prepaid income.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, has been released due to being fully amortised, in accordance with its useful life of 10 years

Tangible fixed assets

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

Improvements to property

-

in accordance with the property

Plant and machinery

-

25% on reducing balance and not provided

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Cash & cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at bank, cash in hand and short term deposits with an original maturity date of three months or less.

Short-term debtors and creditors

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 income statement in other operating expenses.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill which has been fully amortised

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

163,873

7,652

12,607

3,449

187,581

Additions

-

-

8,680

-

8,680

At 31 August 2025

163,873

7,652

21,287

3,449

196,261

DEPRECIATION

At 1 September 2024

114,078

6,245

11,386

2,550

134,259

Charge for year

5,875

352

2,633

225

9,085

At 31 August 2025

119,953

6,597

14,019

2,775

143,344

NET BOOK VALUE

At 31 August 2025

43,920

1,055

7,268

674

52,917

At 31 August 2024

49,795

1,407

1,221

899

53,322

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

6,109

2,580

Amounts falling due after more than one year:

Other debtors

225,000

-

Aggregate amounts

231,109

2,580

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,456

-

Taxation and social security

40,755

23,797

Other creditors

4,757

23,865

46,968

47,662

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mrs E E Chiverton

Balance outstanding at start of year

(16,441

)

(9,441

)

Amounts advanced

242,714

-

Amounts repaid

-

(7,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

226,273

(16,441

)