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REGISTERED NUMBER: 11303274 (England and Wales)












HORTUS GREEN LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






HORTUS GREEN LIMITED (REGISTERED NUMBER: 11303274)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


HORTUS GREEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: R A Bell
Mr J D Bell





REGISTERED OFFICE: The Old Vicarage
Church Close
Boston
Lincolnshire
PE21 6NA





REGISTERED NUMBER: 11303274 (England and Wales)





ACCOUNTANTS: Dexter & Sharpe
Chartered Certified Accountants
The Old Vicarage
Church Close
Boston
Lincolnshire
PE21 6NA

HORTUS GREEN LIMITED (REGISTERED NUMBER: 11303274)

ABRIDGED BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 787,900 841,344

CURRENT ASSETS
Stocks 25,915 29,400
Debtors 252,450 300,904
Cash at bank 3,388 3,770
281,753 334,074
CREDITORS
Amounts falling due within one year 623,759 743,021
NET CURRENT LIABILITIES (342,006 ) (408,947 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

445,894

432,397

CREDITORS
Amounts falling due after more than one year 312,376 418,517
NET ASSETS 133,518 13,880

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 133,516 13,878
SHAREHOLDERS' FUNDS 133,518 13,880

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

HORTUS GREEN LIMITED (REGISTERED NUMBER: 11303274)

ABRIDGED BALANCE SHEET - continued
30 SEPTEMBER 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 23 June 2025 and were signed on its behalf by:





R A Bell - Director


HORTUS GREEN LIMITED (REGISTERED NUMBER: 11303274)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance and Straight line over 20 years

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 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

HORTUS GREEN LIMITED (REGISTERED NUMBER: 11303274)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

3. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 1,084,111
DEPRECIATION
At 1 October 2023 242,767
Charge for year 53,444
At 30 September 2024 296,211
NET BOOK VALUE
At 30 September 2024 787,900
At 30 September 2023 841,344

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 October 2023
and 30 September 2024 1,084,111
DEPRECIATION
At 1 October 2023
and 30 September 2024 242,767
NET BOOK VALUE
At 30 September 2024 841,344
At 30 September 2023 841,344

4. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 418,517 524,658

HORTUS GREEN LIMITED (REGISTERED NUMBER: 11303274)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
R A Bell
Balance outstanding at start of year 10,000 10,000
Amounts advanced 60,000 10,000
Amounts repaid (10,000 ) (10,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 60,000 10,000

Mr J D Bell
Balance outstanding at start of year 10,000 10,000
Amounts advanced 60,000 10,000
Amounts repaid (10,000 ) (10,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 60,000 10,000