REGISTERED NUMBER: 04390149 (England and Wales)

Financial Statements for the Period 1st July 2025 to 20th October 2025

for

Wishing Well Nurseries Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms J A Jenkins

G J Jeffries

L C Moore

SECRETARY:

Ms J A Jenkins

REGISTERED OFFICE:

76 Droitwich Road

Worcester

Worcestershire

WR3 7HT

REGISTERED NUMBER:

04390149 (England and Wales)

ACCOUNTANTS:

The Richards Sandy Partnership

Thorneloe House

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

58,991

61,155

58,991

61,155

CURRENT ASSETS

Stocks

1,590

1,590

Debtors

6

29,884

20,236

Cash at bank and in hand

183,969

139,841

215,443

161,667

CREDITORS

Amounts falling due within one year

7

137,917

64,415

NET CURRENT ASSETS

77,526

97,252

TOTAL ASSETS LESS CURRENT LIABILITIES

136,517

158,407

CREDITORS

Amounts falling due after more than one year

8

(20,459

)

(22,420

)

PROVISIONS FOR LIABILITIES

(11,402

)

(11,748

)

NET ASSETS

104,656

124,239

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

104,556

124,139

SHAREHOLDERS' FUNDS

104,656

124,239

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 20th October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 20th October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th October 2026 and were signed on its behalf by:

L C Moore - Director

1.	STATUTORY INFORMATION

Wishing Well Nurseries 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Acquired goodwill has been written off in full.

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 reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 40 (2025 - 43 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st July 2025

and 20th October 2025

10,000

AMORTISATION

At 1st July 2025

and 20th October 2025

10,000

NET BOOK VALUE

At 20th October 2025

-

At 30th June 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st July 2025

and 20th October 2025

103,388

18,493

28,038

8,948

158,867

DEPRECIATION

At 1st July 2025

48,447

15,582

25,432

8,251

97,712

Charge for period

1,686

223

202

53

2,164

At 20th October 2025

50,133

15,805

25,634

8,304

99,876

NET BOOK VALUE

At 20th October 2025

53,255

2,688

2,404

644

58,991

At 30th June 2025

54,941

2,911

2,606

697

61,155

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

17,463

7,317

Prepayments

12,421

12,919

29,884

20,236

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Bank loans and overdrafts

5,856

5,807

Tax

37,691

30,992

Social security and other taxes

454

11,792

Pensions

2,572

2,306

Directors' loan accounts

-

15

Accruals and deferred income

91,344

13,503

137,917

64,415

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2025

£

£

Bank loans - 1-2 years

6,004

5,954

Bank loans - 2-5 years

14,455

16,466

20,459

22,420