PETER RABBIT NURSERY LIMITED


Directors	FREETH, Claire Elizabeth
	FRENCH, Laura


Registered Address	Winterfold Birch Tree Lane
	West Chiltington
	Pulborough
	RH20 2RG


Registered Number	10176339 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,041		5,957
			4,041		5,957
Current assets
Debtors		10,807		6,736
Cash at bank and on hand		111,218		76,242
		122,025		82,978
Creditors amounts falling due within one year	4	(13,156)		(19,143)
Net current assets (liabilities)			108,869		63,835
Total assets less current liabilities			112,910		69,792
Creditors amounts falling due after one year			(37,503)		(26,443)
Net assets			75,407		43,349
Capital and reserves
Called up share capital			100		100
Profit and loss account			75,307		43,249
Shareholders' funds			75,407		43,349

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 28 May 2026, and are signed on its behalf by:

FRENCH, Laura
Director
Registered Company No. 10176339

PETER RABBIT NURSERY LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

	Government grants or assistance
	Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		5

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	10,211
	At 31 August 25	10,211
	Depreciation and impairment
	At 01 September 24	4,255
	Charge for year	1,915
	At 31 August 25	6,170
	Net book value
	At 31 August 25	4,041
	At 31 August 24	5,957

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	12,196	16,506
Other creditors	-	1,677
Accrued liabilities and deferred income	960	960
Total	13,156	19,143


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Operating lease commitments
	At 31 August 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases. 2025 2024 Less Than 1 Year £12,000 £12,000 More Than 1 Year £13,000 £25,000