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REGISTERED NUMBER: 13804916 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Greenshutters Nurseries Ltd

Greenshutters Nurseries Ltd (Registered number: 13804916)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Greenshutters Nurseries Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTORS: R M Eavis
D M Eavis





REGISTERED OFFICE: Greenshutters Nurseries
Fivehead
Taunton
Somerset
TA3 6PT





REGISTERED NUMBER: 13804916 (England and Wales)





ACCOUNTANTS: A C Mole LLP
Stafford House
Blackbrook Park Avenue
Taunton
Somerset
TA1 2PX

Greenshutters Nurseries Ltd (Registered number: 13804916)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 125,300 143,200
Tangible assets 5 504,985 400,398
630,285 543,598

CURRENT ASSETS
Stocks 158,956 151,650
Debtors 6 1,477 4,666
Cash at bank 56,927 85,968
217,360 242,284
CREDITORS
Amounts falling due within one year 7 605,444 631,664
NET CURRENT LIABILITIES (388,084 ) (389,380 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

242,201

154,218

PROVISIONS FOR LIABILITIES 34,198 26,687
NET ASSETS 208,003 127,531

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 207,903 127,431
208,003 127,531

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 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.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2025 and were signed on its behalf by:





R M Eavis - Director


Greenshutters Nurseries Ltd (Registered number: 13804916)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Greenshutters Nurseries Ltd 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 (£).


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 historical cost convention.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 33% on cost
Other tangible assets - 20% on cost
Plant and machinery - 33% on cost
Motor vehicles - 20% on cost
Office equipment - 50% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 179,000
AMORTISATION
At 1 January 2024 35,800
Charge for year 17,900
At 31 December 2024 53,700
NET BOOK VALUE
At 31 December 2024 125,300
At 31 December 2023 143,200

Greenshutters Nurseries Ltd (Registered number: 13804916)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. TANGIBLE FIXED ASSETS
Other
Freehold tangible Plant and
property assets machinery
£    £    £   
COST
At 1 January 2024 309,722 27,742 104,489
Additions 66,264 - 37,788
Disposals - - (26,000 )
At 31 December 2024 375,986 27,742 116,277
DEPRECIATION
At 1 January 2024 16,071 10,269 42,675
Charge for year 9,068 6,935 16,745
Eliminated on disposal - - (10,159 )
At 31 December 2024 25,139 17,204 49,261
NET BOOK VALUE
At 31 December 2024 350,847 10,538 67,016
At 31 December 2023 293,651 17,473 61,814

Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1 January 2024 30,351 7,307 479,611
Additions 51,581 7,237 162,870
Disposals - (517 ) (26,517 )
At 31 December 2024 81,932 14,027 615,964
DEPRECIATION
At 1 January 2024 7,588 2,610 79,213
Charge for year 7,627 1,728 42,103
Eliminated on disposal - (178 ) (10,337 )
At 31 December 2024 15,215 4,160 110,979
NET BOOK VALUE
At 31 December 2024 66,717 9,867 504,985
At 31 December 2023 22,763 4,697 400,398

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,382 4,666
Other debtors 95 -
1,477 4,666

Greenshutters Nurseries Ltd (Registered number: 13804916)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 14,139 13,193
Tax 12,180 40,843
PAYE and social security 6,289 5,795
VAT 9,249 13,768
Other creditors 10,172 9,012
Directors' current accounts 553,415 549,053
605,444 631,664