West Street Nursery Limited - Accounts to registrar - small 17.2

REGISTERED NUMBER: 10354455 (England and Wales)

West Street Nursery Limited

Unaudited Financial Statements

For The Period 1st September 2016 to 31st March 2017

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

P A Gibbons

K J Kosmaczewski

G B Calder

REGISTERED OFFICE:

The Messenger Centre

Crown Lane

Tinwell

Stamford

Lincolnshire

PE9 3UF

REGISTERED NUMBER:

10354455 (England and Wales)

ACCOUNTANTS:

Cheney & Co

310 Wellingborough Road

Northampton

NN1 4EP

FIXED ASSETS

Tangible assets

4

4,958

CURRENT ASSETS

Stocks

760,982

Cash at bank

524

761,506

CREDITORS

Amounts falling due within one year

5

768,722

NET CURRENT LIABILITIES

(7,216

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,258

)

CAPITAL AND RESERVES

Called up share capital

6

3

Retained earnings

(2,261

)

SHAREHOLDERS' FUNDS

(2,258

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2017.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2017 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 of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 15th September 2017 and were signed on its behalf by:

P A Gibbons - Director

K J Kosmaczewski - Director

G B Calder - Director

1.	STATUTORY INFORMATION

West Street Nursery 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company in the year under review was that of supply of property development.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements for the year ended 31st March 2017 are the first financial statements that comply with

the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting

Standard applicable in the UK and Republic of Ireland".

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 Income Statement, 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.

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

5,100

At 31st March 2017

5,100

DEPRECIATION

Charge for period

142

At 31st March 2017

142

NET BOOK VALUE

At 31st March 2017

4,958

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

768,722

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

3

Ordinary

£1

3

3 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

7.	CONTINGENT LIABILITIES

There were no contingent liabilities as at 31st March 2017.

8.	CAPITAL COMMITMENTS

There were no capital commitments as at 31st March 2017.

9.	RELATED PARTY DISCLOSURES

Included in other creditors is a loan due to Messenger Construction Limited for £236,000 . P Gibbons and K J

Kosmaczewski are directors of Messenger Construction Limited. The loan is repayable on demand and interest

free.