REGISTERED NUMBER: 05203492 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Pippins Nursery (Leeds) Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

45,084

54,518

CURRENT ASSETS

Debtors

5

21,797

20,400

Cash at bank

130,029

54,562

151,826

74,962

CREDITORS

Amounts falling due within one year

6

140,932

131,757

NET CURRENT ASSETS/(LIABILITIES)

10,894

(56,795

)

TOTAL ASSETS LESS CURRENT LIABILITIES

55,978

(2,277

)

CREDITORS

Amounts falling due after more than one year

7

40,626

61,513

NET ASSETS/(LIABILITIES)

15,352

(63,790

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

15,252

(63,890

)

SHAREHOLDERS' FUNDS

15,352

(63,790

)

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 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 5 August 2026 and were signed by:

Mrs G W Turner - Director

1.	STATUTORY INFORMATION

Pippins Nursery (Leeds) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05203492

Registered office:

51 C Commercial Street

Morley

Leeds

West Yorkshire

LS27 8AG

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue from the sale of services is recognised at the point the service is provided.

Tangible fixed assets

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

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.

Government grants

Government grants receivable are recognised when the right to receive such grants is known with certainty. Such grants or portion thereof shall be recognised in the profit and loss account so as to match them with the expenditure towards which they are intended to contribute, which in the case of capital grants is a release to the profit and loss account to match against the relevant depreciation charge.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2025 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Property

and

Computer

Refurbishment

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

333,454

46,595

11,706

391,755

Additions

-

1,493

1,081

2,574

At 31 March 2026

333,454

48,088

12,787

394,329

DEPRECIATION

At 1 April 2025

292,251

34,433

10,553

337,237

Charge for year

9,864

1,212

932

12,008

At 31 March 2026

302,115

35,645

11,485

349,245

NET BOOK VALUE

At 31 March 2026

31,339

12,443

1,302

45,084

At 31 March 2025

41,203

12,162

1,153

54,518

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

21,797

20,400

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,666

38,773

Trade creditors

51,545

25,464

Taxation and social security

35,812

8,777

Other creditors

51,909

58,743

140,932

131,757

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

1,666

Other creditors

40,626

59,847

40,626

61,513

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank overdraft

-

18,773

Bank loans

1,666

21,666

1,666

40,439

The National Westminster Bank hold a Debenture creating a fixed and floating charge over the assets of the company dated 21 August 2006. Guarantee provided by GW Turner in the sum of £35,000.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mrs G W Turner

Balance outstanding at start of year

16,294

8,537

Amounts advanced

22,525

22,308

Amounts repaid

(26,089

)

(14,551

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,730

16,294

10.	GOVERNMENT GRANTS

The Government grant recognised in the financial year is a capital grant and has been deferred such that the grant is released to the profit and loss account to match against a proportion of the fixed asset depreciation in the year to which the grant relates.