FRS102 1A Filleted


Company registration number:						NI709161
Desart Lodge Nursery Ltd

Balance sheet
as at 31 January 2026

		2026		2025
	Note	£	£	£	£
Fixed assets
Tangible assets	4	77,801		78,684
			77,801		78,684
Current assets
Stocks		850		730
Cash at bank and in hand		25,923		17,698
			26,773		18,428
Creditors: amounts falling due within one year	5		(24,181)		(4,492)
Net current assets			2,592		13,936
Total assets less current liabilities			80,393		92,620
Creditors: Amounts falling due after more than one year	6		(54,460)		(86,608)
NET ASSETS			25,933		6,012

Capital and reserves
Called up share capital			2		2
Profit and loss account			25,931		6,010
TOTAL EQUITY			25,933		6,012


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.

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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

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	Company registration number:		NI709161
	Desart Lodge Nursery Ltd

	Balance sheet - continued
	as at 31 January 2026

	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 Profit and loss account has not been delivered to the Registrar.

	These financial statements were approved by the Board of directors and authorised for issue on 22 October 2026 and signed on its behalf by:

	Mrs S O'Neill, Director
	22 October 2026

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Desart Lodge Nursery Ltd

Notes to the financial statements
for the year ended 31 January 2026


1	Company information

	Desart Lodge Nursery Ltd is a private company registered in England and Wales. Its registered number is NI709161. The company is limited by shares. Its registered office is 1 Glen Macha, Cathedral Road, Armagh, County Armagh, BT61 8AF.

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 historic cost convention.

	Presentation currency
	The company’s financial statements are presented in sterling.

	Going concern
	In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Land and buildings:
	Freehold property	-	0% straight line
	Plant and machinery etc.:
	Fixtures & fittings	-	10% reducing balance
	Computer equipment	-	25% 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.

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Desart Lodge Nursery Ltd

Notes to the financial statements - continued
for the year ended 31 January 2026

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

	Current 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.

	Retirement benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.

3	Average number of employees

	During the year the average number of employees was 17 (2025 - 17).

4	Tangible fixed assets

		Land and buildings	Plant and machinery etc.	Totals
		£	£	£
	Cost
	At 1 February 2025	70,000	9,671	79,671
	At 31 January 2026	70,000	9,671	79,671

	Depreciation
	At 1 February 2025	-	987	987
	Charge for year	-	883	883
	At 31 January 2026	-	1,870	1,870

	Net book value
	At 31 January 2026	70,000	7,801	77,801

	At 31 January 2025	70,000	8,684	78,684


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	Company registration number:	NI709161

	Annual report and unaudited financial statements
	for the year ended 31 January 2026
	for
	Desart Lodge Nursery Ltd


	Pages for filing with the Registrar