The Spanish Nursery Ltd. - Accounts

The Spanish Nursery Ltd. - Accounts

THE SPANISH NURSERY LTD. - Company Information

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Registered Number: 08093541
England and Wales

 

 

 

THE SPANISH NURSERY LTD.


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023

The Spanish Nursery Ltd.
Contents Page
For the year ended 31 July 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Moorhurst Partners LLP
31 July 2023



....................................................
Moorhurst Partners LLP
SUITE 39 ALBERT BUILDINGS
49 Queen Victoria Street
LONDON
EC4N 4SA
19 October 2023
1
 
 		 Notes
 		 2023
£		   2022
£
Fixed assets      
Tangible fixed assets 3 36,709    46,468 
36,709    46,468 
Current assets      
Debtors 20    1,818 
Cash at bank and in hand 227,001    303,083 
227,021    304,901 
Creditors: amount falling due within one year (20,640)   (8,690)
Net current assets 206,381    296,211 
 
Total assets less current liabilities 243,090    342,679 
Provisions for liabilities 0    (1,423)
Net assets 243,090    341,256 
 

Capital and reserves 		     
Called up share capital 3,000    3,000 
Profit and loss account 240,090    338,256 
Shareholder's funds 243,090    341,256 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. 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 19 October 2023 and were signed by:


-------------------------------
Carmen Rampersad
Director
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General Information
The Spanish Nursery Ltd. is a private company, limited by shares, registered in England and Wales, registration number 08093541, registration address Suite 39 Albert Buildings, 49 Queen Victoria Street, LONDON, EC4N 4SA. The trading address of the company is Ingestre Road Community Centre, Ingestre Road, London, NW5 1UX.

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.
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:
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
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 year was 13 (2022 : 13).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 August 2022 35,000    16,629    30,536    82,165 
Additions -    1,171    -    1,171 
Disposals -    (1,058)   -    (1,058)
At 31 July 2023 35,000    16,742    30,536    82,278 
Depreciation
At 01 August 2022 7,000    538    28,159    35,697 
Charge for year 5,600    3,277    1,022    9,899 
On disposals -    (27)   -    (27)
At 31 July 2023 12,600    3,788    29,181    45,569 
Net book values
Closing balance as at 31 July 2023 22,400    12,954    1,355    36,709 
Opening balance as at 01 August 2022 28,000    16,091    2,377    46,468 


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