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REGISTERED NUMBER: 08018002 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

BURPEE EUROPE LIMITED

BURPEE EUROPE LIMITED (REGISTERED NUMBER: 08018002)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BURPEE EUROPE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: S E Secor
J I Mattikow





SECRETARY: S E Secor





REGISTERED OFFICE: Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ





REGISTERED NUMBER: 08018002 (England and Wales)





AUDITORS: Lloyd Dowson Audit Limited
Chartered Accountants
& Statutory Auditors
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

BURPEE EUROPE LIMITED (REGISTERED NUMBER: 08018002)

BALANCE SHEET
31 OCTOBER 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 332

CURRENT ASSETS
Debtors 5 1,614 444,606
Cash at bank 78,086 66,725
79,700 511,331
CREDITORS
Amounts falling due within one year 6 79,700 585,989
NET CURRENT LIABILITIES - (74,658 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

-

(74,326

)

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (100 ) (74,426 )
SHAREHOLDERS' FUNDS - (74,326 )

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by:




S E Secor - Director



J I Mattikow - Director


BURPEE EUROPE LIMITED (REGISTERED NUMBER: 08018002)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Burpee Europe 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.

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.

The company ceased trading on 31 October 2024, with all the remaining assets and liabilities being transferred to the parent company, W. Atlee Burpee Company post year end.

The directors intend to make the company dormant in the forthcoming year.

Turnover
Revenue is recognised at the fair value of the consideration received or receivable for the sale of goods in the ordinary nature of the business. Revenue is shown net of Value Added Tax.

The company's revenue is from selling various seed products based on a date supplied basis.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold improvements - over the lease term

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the statement of income and retained earnings over the period to which they relate.

BURPEE EUROPE LIMITED (REGISTERED NUMBER: 08018002)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates automatic enrolment into a workplace pension scheme in relation to all employees.

All contributions payable for the year are charged to the statement of income and retained earnings in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 November 2023 42,842
Additions 6,334
Disposals (49,176 )
At 31 October 2024 -
DEPRECIATION
At 1 November 2023 42,510
Eliminated on disposal (42,510 )
At 31 October 2024 -
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 332

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors - 437,566
Other debtors 1,614 7,040
1,614 444,606

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade creditors 900 6,297
Amounts owed to group undertakings 59,465 534,143
Taxation and social security - 15,065
Other creditors 19,335 30,484
79,700 585,989

BURPEE EUROPE LIMITED (REGISTERED NUMBER: 08018002)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.10.24 31.10.23
£    £   
Within one year - 15,000
Between one and five years - 16,250
- 31,250

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
100 Ordinary £1 100 100

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

T Meredith-Baker FCA FCCA (Senior Statutory Auditor)
for and on behalf of Lloyd Dowson Audit Limited

We draw attention to Note 2 to the financial statements which explains that the directors intend to make the company dormant and therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern as described in Note 2. Our opinion is not modified in respect of this matter.

10. RELATED PARTY DISCLOSURES

The trading with the group and the associated companies during the year is detailed below:

2024 2023
£    £   
Amounts owed to group as at 31 October 59,340 534,143
Sales in the year to group companies - 32,685
Purchases in the year from group and associated companies - 102,427
Foreign exchange gain 48,114 50,831

All of the above transactions were conducted under normal commercial terms.

During the year, consultancy support of £14,848 (2023 : £27,450) to former director S. Crawford, who resigned on 5 January 2023. Additionally, in the previous year, the company paid rent of £900 to S. Crawford.

During the year, W. Atlee Burpee Company cancelled loans totalling £113,460 with the company.

11. ULTIMATE CONTROLLING PARTY

The controlling party is W. Atlee Burpee Company.

The company's immediate and ultimate controlling parent undertaking is W. Atlee Burpee Company, a company incorporated in Pennsylvania, United States, which is the parent undertaking of the smallest and largest group to consolidate the financial statements and copies of its consolidated financial statements can be obtained from 300 Park Avenue, Warminster, Pennsylvania, United States.

The ultimate controlling party of the company is George C Ball Jr.