New Moon Nurseries Limited - Filleted accounts

Registered number

06911340

New Moon Nurseries Limited

Unaudited Filleted Accounts

31 December 2025

New Moon Nurseries Limited
Registered number:		06911340
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		78,712			91,462

Current assets
Debtors	4	233,013			3,659
Cash at bank and in hand		292,541			205,272
		525,554			208,931

Creditors: amounts falling due within one year	5	(328,876)			(179,219)

Net current assets			196,678			29,712

Total assets less current liabilities			275,390			121,174

Creditors: amounts falling due after more than one year	6		(7,533)			(28,090)



Net assets			267,857			93,084

Capital and reserves
Called up share capital			2			2
Profit and loss account			267,855			93,082

Shareholder's funds			267,857			93,084

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs A Friend
Director
Approved by the board on 8 September 2026

New Moon Nurseries Limited
Notes to the Accounts
for the period from 1 November 2024 to 31 December 2025


1	Accounting policies

	Basis of preparation
	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). The current financial statements are prepared for the 14-month period from 1st November 2024 to 31st December 2025. The comparative figures are prepared for the 12-month period from 1st November 2023 to 31st October 2024.The reason for lengthening the current accounting period is to align the company’s financial year with that of its group. As a result of the different period lengths, the amounts presented in the financial statements (including the Profit and Loss Account and related notes) are not entirely comparable.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and Equipment			15% Reducing balance
	Fixitures and Fittings			25% Reducing balance
	Motor Vehicles			10% Reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					45		26


3	Tangible fixed assets
		Plant and Equipment		Fixtures and Fittings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	57,973		42,621		38,000		138,594
	At 31 December 2025	57,973		42,621		38,000		138,594

	Depreciation
	At 1 November 2024	8,696		31,216		7,220		47,132
	Charge for the period	7,391		2,281		3,078		12,750
	At 31 December 2025	16,087		33,497		10,298		59,882

	Net book value
	At 31 December 2025	41,886		9,124		27,702		78,712
	At 31 October 2024	49,277		11,405		30,780		91,462


4	Debtors					2025		2024
£							£

	Trade debtors					-		3,659
	Loan to subsidiary					233,000		-
	Directors Loan account					13		-
						233,013		3,659

5	Creditors: amounts falling due within one year					2025		2024
£							£

	Accruals					3,369		2,160
	Deferred income					167,529		11,748
	Obligations under finance lease and hire purchase contracts					7,334		7,109
	Trade creditors					16,910		70,576
	Credit card control					1,488		1,584
	Wage Control account					83,173		44,039
	Pension Control account					4,612		2,137
	Taxation and social security costs					43,374		23,456
	Directors Loan account					-		16,410
	Other creditors					1,087		-
						328,876		179,219

6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bounce back loan					4,420		16,440
	Obligations under finance lease and hire purchase contracts					3,113		11,650
						7,533		28,090


7	Other information

	New Moon Nurseries Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Manse
	25 Barnes Road
	Castleford
	West Yorkshire
	WF10 5AB