In The Woods Nursery Ltd

In The Woods Nursery Ltd
Contents Page
For the year ended 31 July 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

In The Woods Nursery Ltd Accountants' Report For the year ended 31 July 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts In The Woods Nursery Ltd for the year ended 31 July 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of In The Woods Nursery Ltd for the year ended 31 July 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of In The Woods Nursery Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of In The Woods Nursery Ltd and state those matters that we have agreed to state to the Board of Directors of In The Woods Nursery Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than In The Woods Nursery Ltd and its Board of Directors as a body for our work or for this report It is your duty to ensure that In The Woods Nursery Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit In The Woods Nursery Ltd. You consider that In The Woods Nursery Ltd is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of In The Woods Nursery Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Doyles 51 Station Road Marston Green Birmingham West Midlands B37 7AB 27 October 2026 1

In The Woods Nursery Ltd
Accountants' Report
For the year ended 31 July 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts In The Woods Nursery Ltd for the year ended 31 July 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of In The Woods Nursery Ltd for the year ended 31 July 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of In The Woods Nursery Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of In The Woods Nursery Ltd and state those matters that we have agreed to state to the Board of Directors of In The Woods Nursery Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than In The Woods Nursery Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that In The Woods Nursery Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit In The Woods Nursery Ltd. You consider that In The Woods Nursery Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of In The Woods Nursery Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
Doyles
51 Station Road
Marston Green
Birmingham
West Midlands
B37 7AB
27 October 2026

1

In The Woods Nursery Ltd
Statement of Financial Position
As at 31 July 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	14,466	27,087
		14,466	27,087
Current assets
Debtors: amounts falling due within one year		7,972	8,244
Cash at bank and in hand		483,177	356,951
		491,149	365,195
Creditors: amount falling due within one year		(75,940)	(64,167)
Net current assets		415,209	301,028

Total assets less current liabilities		429,675	328,115
Creditors: amount falling due after more than one year		(16,879)	(20,139)
Provisions for liabilities		2,749	5,516
Net assets		415,545	313,492

Capital and reserves
Called up share capital		100	100
Profit and loss account		415,445	313,392
Shareholders' funds		415,545	313,492

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 27 October 2026 and were signed by:

-------------------------------
Sarah Stroud
Director

2

In The Woods Nursery Ltd
Notes to the Abridged Financial Statements
For the year ended 31 July 2026

General Information

In The Woods Nursery Ltd is a private company, limited by shares, registered in England and Wales, registration number 10864363, registration address 2 Chelmsley Circle, Ground Floor, Chelmsley Wood, B37 5UH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Straight Line
Motor Vehicles	25% Straight Line
Computer Equipment	25% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 15 (2025 : 14).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 August 2025	32,048	36,894	2,908	71,850
Additions	870	-	-	870
Disposals	-	-	-	-
At 31 July 2026	32,918	36,894	2,908	72,720
Depreciation
At 01 August 2025	28,492	13,837	2,434	44,763
Charge for year	3,898	9,224	369	13,491
On disposals	-	-	-	-
At 31 July 2026	32,390	23,061	2,803	58,254
Net book values
Closing balance as at 31 July 2026	528	13,833	105	14,466
Opening balance as at 01 August 2025	3,556	23,057	474	27,087

4.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2026 £		2025 £		2026 £		2025 £
A Stroud	1,248		314		6,438		7,686

During the year, the company made a flexible loan to A Stroud, a close family member of the director.

5.	Ultimate Controlling Party The ultimate controlling party is the director, by virtue of her 100% shareholding of the company's issued share capital.

3