REGISTERED NUMBER: 09972254 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

CHARLEY BARLEYS NURSERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs C Z Kamtarin

Mrs C N Kamtarin-Brown

REGISTERED OFFICE:

C/O Galloways Accounting

The Mill Building

31-35 Chatsworth Road

Worthing

West Sussex

BN11 1LY

REGISTERED NUMBER:

09972254 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

3

20,348

9,091

CURRENT ASSETS

Debtors

4

6,027

3,424

Cash at bank

286,613

203,375

292,640

206,799

CREDITORS

Amounts falling due within one year

5

146,714

93,949

NET CURRENT ASSETS

145,926

112,850

TOTAL ASSETS LESS CURRENT LIABILITIES

166,274

121,941

PROVISIONS FOR LIABILITIES

539

-

NET ASSETS

165,735

121,941

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

164,735

120,941

165,735

121,941

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

Mrs C Z Kamtarin - Director

Mrs C N Kamtarin-Brown - Director

1.	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.

Change in basis of accounting standard

The company is required to adopt Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities". In the comparative period, the company's financial statements were prepared in accordance with Financial Reporting Standard 105 "The Financial Reporting Standard applicable to the Micro-entities Regime". The change was made because the company breached the FRS105 thresholds over 2 consecutive accounting periods. No restatement of the comparatives was required.

Turnover

Turnover represents sales of services and is recognised at the point the customer is entitled to consideration.

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

-

10% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2025 - 28 ) .

3.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 February 2025

37,216

1,385

4,507

Additions

420

364

463

At 31 January 2026

37,636

1,749

4,970

DEPRECIATION

At 1 February 2025

30,304

736

3,664

Charge for year

3,734

228

501

At 31 January 2026

34,038

964

4,165

NET BOOK VALUE

At 31 January 2026

3,598

785

805

At 31 January 2025

6,912

649

843

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

-

7,131

50,239

Additions

17,760

-

19,007

At 31 January 2026

17,760

7,131

69,246

DEPRECIATION

At 1 February 2025

-

6,444

41,148

Charge for year

2,919

368

7,750

At 31 January 2026

2,919

6,812

48,898

NET BOOK VALUE

At 31 January 2026

14,841

319

20,348

At 31 January 2025

-

687

9,091

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,380

-

Other debtors

1,429

2,130

Prepayments

2,218

1,294

6,027

3,424

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,001

449

Tax

50,309

19,606

Social security and other taxes

8,260

4,365

Other creditors

8,141

8,098

Deferred income

75,306

59,151

Accrued expenses

3,697

2,280

146,714

93,949

6.	ACCOUNTING BASIS

These financial statements have been prepared on the basis that the company will continue to be a going concern. If this assumption is not considered valid, then adjustments would need to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

7.	ULTIMATE CONTROLLING PARTY

As there is no majority shareholder the company is controlled by the Board.