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Registered number: 04793063
Barney Bears Nursery's Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Shroff Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04793063
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 355,692 371,100
355,692 371,100
CURRENT ASSETS
Debtors 5 101,483 135,840
Cash at bank and in hand 343,857 201,431
445,340 337,271
Creditors: Amounts Falling Due Within One Year 6 (439,116 ) (379,215 )
NET CURRENT ASSETS (LIABILITIES) 6,224 (41,944 )
TOTAL ASSETS LESS CURRENT LIABILITIES 361,916 329,156
Creditors: Amounts Falling Due After More Than One Year 7 (179,343 ) (207,473 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,540 ) (16,311 )
NET ASSETS 166,033 105,372
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 165,933 105,272
SHAREHOLDERS' FUNDS 166,033 105,372
Page 1
Page 2
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Leah Clarke
Director
21/09/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Barney Bears Nursery's Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04793063 . The registered office is Coopers House , 65A Wingletye Lane , Hornchurch, Essex, RM11 3AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% on cost
Plant & Equipment 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 55 (2025: 58)
55 58
4. Tangible Assets
Land & Property
Freehold Plant & Equipment Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 July 2025 401,644 158,934 50,510 91,536 702,624
Additions - 6,346 - 4,095 10,441
As at 30 June 2026 401,644 165,280 50,510 95,631 713,065
Depreciation
As at 1 July 2025 105,489 141,765 14,206 70,064 331,524
Provided during the period 8,033 4,373 9,076 4,367 25,849
As at 30 June 2026 113,522 146,138 23,282 74,431 357,373
Net Book Value
As at 30 June 2026 288,122 19,142 27,228 21,200 355,692
As at 1 July 2025 296,155 17,169 36,304 21,472 371,100
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 16,780 42,749
Other debtors 84,703 93,091
101,483 135,840
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 6,257 6,257
Trade creditors 88,543 17,511
Bank loans and overdrafts 21,041 44,163
Other creditors 222,359 159,477
Taxation and social security 100,916 151,807
439,116 379,215
The amount of secured creditors total £27,298 (2025:£50,420) are secured over certain assets of the company.
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7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 31,217 37,474
Bank loans 100,701 121,171
Other creditors 47,425 48,828
179,343 207,473
Included within creditors amounts falling due after more than one year is an amount of £12,951 (2025:£37,421) in respect of liabilites payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,257 6,257
Later than one year and not later than five years 31,217 37,474
37,474 43,731
37,474 43,731
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 36,550 36,550
Later than one year and not later than five years 155,319 146,201
Later than five years - 36,550
191,869 219,301
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