Aldersyde Nursery Limited

Aldersyde Nursery Limited
Contents Page
For the year ended 31 May 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

Aldersyde Nursery Limited
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	45,886	4,135
		45,886	4,135
Current assets
Debtors		1,482	63,642
Cash at bank and in hand		240,024	180,765
		241,506	244,407
Creditors: amount falling due within one year		(37,922)	(52,270)
Net current assets		203,584	192,137

Total assets less current liabilities		249,470	196,272
Net assets		249,470	196,272

Capital and reserves
Called up share capital		100	100
Profit and loss account		249,370	196,172
Shareholders' funds		249,470	196,272

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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 by the director on 17 July 2026 and were signed by:

-------------------------------
Lianne Hubbert
Director

1

Aldersyde Nursery Limited
Notes to the Abridged Financial Statements
For the year ended 31 May 2025

General Information

Aldersyde Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 04441589, registration address Aldersyde, The Parade, Grange Road, Hartlepool, TS26 0DS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

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

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

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:

Land and Buildings	15 yrs Straight Line
Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 23 (2024 : 22).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 01 June 2024	67,609	3,040	20,834	28,929	120,412
Additions	-	-	46,889	-	46,889
Disposals	-	(3,040)	-	-	(3,040)
At 31 May 2025	67,609	-	67,723	28,929	164,261
Depreciation
At 01 June 2024	67,608	3,000	19,720	25,949	116,277
Charge for year	-	40	4,800	298	5,138
On disposals	-	(3,040)	-	-	(3,040)
At 31 May 2025	67,608	-	24,520	26,247	118,375
Net book values
Closing balance as at 31 May 2025	1	-	43,203	2,682	45,886
Opening balance as at 01 June 2024	1	40	1,114	2,980	4,135

2

Registered Number: 04441589
England and Wales
Abridged Accounts

for the year ended 31 May 2025
for
ALDERSYDE NURSERY LIMITED