REGISTERED NUMBER: 07859927 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 May 2025

for

Christmas Cottage Nursery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs J D Dexter

REGISTERED OFFICE:

Christmas Cottage

3A Haw Lane

Bledlow Ridge

High Wycombe

Buckinghamshire

HP14 4JJ

REGISTERED NUMBER:

07859927 (England and Wales)

ACCOUNTANTS:

Danton Partners

7 Merlin Courtyard

Gatehouse Close

Aylesbury

Buckinghamshire

HP19 8DP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

12,525

-

12,525

CURRENT ASSETS

Debtors

6

309

4,484

Cash at bank

162,047

214,176

162,356

218,660

CREDITORS

Amounts falling due within one year

7

15,037

54,479

NET CURRENT ASSETS

147,319

164,181

TOTAL ASSETS LESS CURRENT LIABILITIES

147,319

176,706

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

147,318

176,705

SHAREHOLDERS' FUNDS

147,319

176,706

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 May 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 J D Dexter - Director

1.	STATUTORY INFORMATION

Christmas Cottage Nursery Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, was amortised evenly over its estimated useful life of 5 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost and 20% on cost

Taxation

Taxation for the year comprises current 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 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.

Pension costs and other post-retirement benefits

The company operates defined contribution pension plans for its employees. A defined contribution plan is a pension plan under which the company pays contributions into a separate entity and has no further payment obligations.

Contributions are charged to profit or loss in the period in which they are made. The assets of the plans are held separately from the company in independently administered funds.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 31 May 2024

and 30 May 2025

10,000

AMORTISATION

At 31 May 2024

and 30 May 2025

10,000

NET BOOK VALUE

At 30 May 2025

-

At 30 May 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 31 May 2024

14,905

7,466

22,371

Disposals

(14,905

)

(7,466

)

(22,371

)

At 30 May 2025

-

-

-

DEPRECIATION

At 31 May 2024

2,380

7,466

9,846

Eliminated on disposal

(2,380

)

(7,466

)

(9,846

)

At 30 May 2025

-

-

-

NET BOOK VALUE

At 30 May 2025

-

-

-

At 30 May 2024

12,525

-

12,525

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.5.25

30.5.24

£

£

Prepayments

309

4,484

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.5.25

30.5.24

£

£

Taxation and social security

3,105

19,112

Other creditors

11,932

35,367

15,037

54,479

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.5.25

30.5.24

value:

£

£

1

Ordinary

£1

1

1

9.

RESERVES

Retained

earnings

£

At 31 May 2024

176,705

Profit for the year

713

Dividends

(30,100

)

At 30 May 2025

147,318

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within creditors is an amount of £350 (2024- £11,221) due to the director. This loan is repayable on demand. No interest (2024 - £ nil) was charged on this loan during the year.

11.	ULTIMATE CONTROLLING PARTY

The director, Mrs J D Dexter, by virtue of her holding in the entire share capital of the company, is the ultimate controller of the business.