REGISTERED NUMBER: 07245463 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BEECHSIDE NURSERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Wood

REGISTERED OFFICE:

Mott Street

High Beech

Essex

E4 7RW

REGISTERED NUMBER:

07245463 (England and Wales)

ACCOUNTANTS:

KNIGHT WHEELER LIMITED

Chartered Accountants

54 Sun Street

Waltham Abbey

Essex

EN9 1EJ

FIXED ASSETS

Intangible assets

4

5,000

7,500

Tangible assets

5

95,027

78,398

100,027

85,898

CURRENT ASSETS

Stocks

16,819

18,853

Debtors

6

15,705

12,294

Cash at bank

190,342

245,407

222,866

276,554

CREDITORS

Amounts falling due within one year

7

(13,880

)

(30,003

)

NET CURRENT ASSETS

208,986

246,551

TOTAL ASSETS LESS CURRENT LIABILITIES

309,013

332,449

PROVISIONS FOR LIABILITIES

(10,951

)

(6,954

)

NET ASSETS

298,062

325,495

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

298,060

325,493

SHAREHOLDERS' FUNDS

298,062

325,495

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

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

The director acknowledges his 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 30 May 2026 and were signed by:

S Wood - Director

1.	STATUTORY INFORMATION

Beechside 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.

The presentation currency of the financial statement is the Pound Sterling (£) which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 represents the value of takings and of invoices issued to customers for work done, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten 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.

Improvements to property

-

10% on cost

Equipment

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Debtors and creditors receivable or payable within one year

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 profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

25,000

AMORTISATION

At 1 April 2025

17,500

Charge for year

2,500

At 31 March 2026

20,000

NET BOOK VALUE

At 31 March 2026

5,000

At 31 March 2025

7,500

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

property

property

Equipment

£

£

£

COST

At 1 April 2025

4,800

26,648

98,470

Additions

-

-

23,140

Disposals

-

-

(42,725

)

At 31 March 2026

4,800

26,648

78,885

DEPRECIATION

At 1 April 2025

-

18,653

74,316

Charge for year

-

2,665

9,000

Eliminated on disposal

-

-

(40,430

)

At 31 March 2026

-

21,318

42,886

NET BOOK VALUE

At 31 March 2026

4,800

5,330

35,999

At 31 March 2025

4,800

7,995

24,154

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

99,486

1,416

230,820

Additions

32,699

583

56,422

Disposals

(21,115

)

-

(63,840

)

At 31 March 2026

111,070

1,999

223,402

DEPRECIATION

At 1 April 2025

58,396

1,057

152,422

Charge for year

14,757

265

26,687

Eliminated on disposal

(10,304

)

-

(50,734

)

At 31 March 2026

62,849

1,322

128,375

NET BOOK VALUE

At 31 March 2026

48,221

677

95,027

At 31 March 2025

41,090

359

78,398

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

15,705

12,294

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

950

4,486

Tax

-

12,032

Social security and other taxes

722

-

Pensions

199

-

VAT

5,724

9,425

Other creditors

6,122

3,898

Directors' current accounts

163

162

13,880

30,003