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Company No: 05917931 (England and Wales)

TRANSPLANT NURSERY LTD

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH THE REGISTRAR

TRANSPLANT NURSERY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024

Contents

TRANSPLANT NURSERY LTD

COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
TRANSPLANT NURSERY LTD

COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
DIRECTORS Timothy Johan Van Den Broek
Thomas William Van Den Broek
SECRETARY Timothy Johan Van Den Broek
REGISTERED OFFICE Wey Court West
Union Road
Surrey
GU9 7PT
Farnham
United Kingdom
BUSINESS ADDRESS Oak Farm
Corse Lawn
Gloucester
Worcestershire
GL19 4NB
United Kingdom
COMPANY NUMBER 05917931 (England and Wales)
ACCOUNTANT Shaw Gibbs Limited
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT
TRANSPLANT NURSERY LTD

BALANCE SHEET

AS AT 30 SEPTEMBER 2024
TRANSPLANT NURSERY LTD

BALANCE SHEET (continued)

AS AT 30 SEPTEMBER 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 884,267 916,906
884,267 916,906
Current assets
Stocks 4 45,797 26,515
Debtors 5 3,671 2,043
Cash at bank and in hand 6 17,110 10,622
66,578 39,180
Creditors: amounts falling due within one year 7 ( 1,258,273) ( 1,209,119)
Net current liabilities (1,191,695) (1,169,939)
Total assets less current liabilities (307,428) (253,033)
Net liabilities ( 307,428) ( 253,033)
Capital and reserves
Called-up share capital 8 100 100
Profit and loss account ( 307,528 ) ( 253,133 )
Total shareholders' deficit ( 307,428) ( 253,033)

For the financial year ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Transplant Nursery Ltd (registered number: 05917931) were approved and authorised for issue by the Board of Directors on 29 April 2025. They were signed on its behalf by:

Timothy Johan Van Den Broek
Director
TRANSPLANT NURSERY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
TRANSPLANT NURSERY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Transplant Nursery Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Surrey, GU9 7PT, Farnham, United Kingdom. The principal place of business is Oak Farm, Corse Lawn, Gloucester, Worcestershire, GL19 4NB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

At the balance sheet date the company had net liabilities of £307,428. Despite this insolvent position the financial statements have been prepared on the going concern basis on the following grounds:
- that the directors anticipate profitable trading in the coming periods and generally surplus cash balances,
- that the liabilities of the company are primarily payable to the directors/shareholders or other supportive parties who have confirmed their intention not to seek repayment in a manner
which would undermine the company's ability to continue as a going concern, and
- additional funding can be made available if required by the shareholders to meet short term cash flow requirements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year 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 year 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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings 50 years straight line
Plant and machinery 3 years straight line
Vehicles 4 years straight line
Computer equipment 4 years straight line
Other property, plant and equipment 50 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Tangible assets

Land and buildings Plant and machinery Vehicles Computer equipment Other property, plant
and equipment
Total
£ £ £ £ £ £
Cost
At 01 October 2023 857,936 115,097 18,000 565 8,000 999,598
Additions 0 28,219 0 0 8,705 36,924
Disposals 0 ( 38,960) ( 8,000) ( 565) 0 ( 47,525)
At 30 September 2024 857,936 104,356 10,000 0 16,705 988,997
Accumulated depreciation
At 01 October 2023 23,630 50,965 7,532 565 0 82,692
Charge for the financial year 17,159 25,441 2,500 0 160 45,260
Disposals 0 ( 19,989) ( 2,667) ( 565) 0 ( 23,221)
Immaterial diff 0 0 ( 1) 0 0 ( 1)
At 30 September 2024 40,789 56,417 7,364 0 160 104,730
Net book value
At 30 September 2024 817,147 47,939 2,636 0 16,545 884,267
At 30 September 2023 834,306 64,132 10,468 0 8,000 916,906

4. Stocks

2024 2023
£ £
Stocks 45,797 26,515

5. Debtors

2024 2023
£ £
Trade debtors 0 480
VAT recoverable 2,480 27
Other taxation and social security 1,191 1,536
3,671 2,043

6. Cash and cash equivalents

2024 2023
£ £
Cash at bank and in hand 17,110 10,622

7. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 0 8,480
Amounts owed to directors 1,043,872 952,937
Accruals 52,455 55,709
Other creditors 161,946 191,993
1,258,273 1,209,119

8. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
100 A ordinary shares of £ 1.00 each 100 100

9. Related party transactions

Other related party transactions

At the balance sheet date, the company owed £1,203,873 (2023:£1,142,938) to the directors and family members. Included within accruals is an amount of £50,956 (2023:£54,210) in respect of accrued interest payable to the same individuals. Included in the P&L is  the amount of £5,996 (2023: £23,464) in respect of interest payable to the same individuals