| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| FOR |
| HAWKESMILL NURSERIES CO. LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| FOR |
| HAWKESMILL NURSERIES CO. LIMITED |
| HAWKESMILL NURSERIES CO. LIMITED (REGISTERED NUMBER: 01303304) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| HAWKESMILL NURSERIES CO. LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants and Tax Advisers |
| 1 & 2 Mercia Village |
| Torwood Close |
| Westwood Business Park |
| Coventry |
| West Midlands |
| CV4 8HX |
| BANKERS: |
| 126 The Parade |
| Leamington Spa |
| Warwickshire |
| CV32 4AJ |
| HAWKESMILL NURSERIES CO. LIMITED (REGISTERED NUMBER: 01303304) |
| BALANCE SHEET |
| 31 DECEMBER 2024 |
| 2024 | 2023 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Stocks | 7 |
| Debtors | 8 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 9 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 10 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Retained earnings | 12 |
| SHAREHOLDERS' FUNDS |
| 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. |
| HAWKESMILL NURSERIES CO. LIMITED (REGISTERED NUMBER: 01303304) |
| BALANCE SHEET - continued |
| 31 DECEMBER 2024 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| HAWKESMILL NURSERIES CO. LIMITED (REGISTERED NUMBER: 01303304) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 1. | STATUTORY INFORMATION |
| Hawkesmill Nurseries Co. Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows: |
| Sale of goods |
| When the outcome of a transaction can be estimated reliably, turnover from plants sold is recognised in relation to the accounting period under review. Stage of completion of a transaction is recognised once the ownership of the stock asset sold has been recognised as transferred to the customer. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation any any accumulated impairment losses. |
| Computer software is being amortised on a 50% reducing balance method. |
| Tangible fixed assets |
| Land and buildings | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| HAWKESMILL NURSERIES CO. LIMITED (REGISTERED NUMBER: 01303304) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 January 2024 |
| and 31 December 2024 |
| AMORTISATION |
| At 1 January 2024 |
| and 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 31 December 2023 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Land and | Plant and | and |
| buildings | machinery | fittings |
| £ | £ | £ |
| COST OR VALUATION |
| At 1 January 2024 |
| Disposals | ( |
) | ( |
) | ( |
) |
| Revaluations |
| Reclassification/transfer | ( |
) |
| At 31 December 2024 |
| DEPRECIATION |
| At 1 January 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| Revaluation adjustments | ( |
) | ( |
) |
| Reclassification/transfer | ( |
) |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 31 December 2023 |
| HAWKESMILL NURSERIES CO. LIMITED (REGISTERED NUMBER: 01303304) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 5. | TANGIBLE FIXED ASSETS - continued |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST OR VALUATION |
| At 1 January 2024 |
| Disposals | ( |
) | ( |
) | ( |
) |
| Revaluations |
| Reclassification/transfer |
| At 31 December 2024 |
| DEPRECIATION |
| At 1 January 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| Revaluation adjustments | ( |
) |
| Reclassification/transfer |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 31 December 2023 |
| Cost or valuation at 31 December 2024 is represented by: |
| Fixtures |
| Land and | Plant and | and |
| buildings | machinery | fittings |
| £ | £ | £ |
| Valuation in 2024 | 79,241 | - | - |
| Cost | 550,759 | 1,724,456 | 7,025 |
| 630,000 | 1,724,456 | 7,025 |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| Valuation in 2024 | - | - | 79,241 |
| Cost | 169,071 | 763 | 2,452,074 |
| 169,071 | 763 | 2,531,315 |
| HAWKESMILL NURSERIES CO. LIMITED (REGISTERED NUMBER: 01303304) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST OR VALUATION |
| At 1 January 2024 |
| Additions |
| Revaluations |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 31 December 2023 |
| Cost or valuation at 31 December 2024 is represented by: |
| Other |
| investments |
| £ |
| Valuation in 2024 | 268,509 |
| 7. | STOCKS |
| 2024 | 2023 |
| £ | £ |
| Stocks |
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Prepayments and other debtors |
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Trade creditors |
| Social security and other taxes |
| VAT | 9,796 | 4,643 |
| Directors' current accounts | 14 | 4,004 |
| Accruals & deferred income |
| 10. | PROVISIONS FOR LIABILITIES |
| 2024 | 2023 |
| £ | £ |
| Deferred tax | 270,667 | 107,789 |
| HAWKESMILL NURSERIES CO. LIMITED (REGISTERED NUMBER: 01303304) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 10. | PROVISIONS FOR LIABILITIES - continued |
| Deferred |
| tax |
| £ |
| Balance at 1 January 2024 |
| Deferred tax | 162,878 |
| Balance at 31 December 2024 |
| 11. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2024 | 2023 |
| value: | £ | £ |
| Ordinary | £ 1 | 1,800 | 1,800 |
| Ordinary 'A' | £ 1 | 1,000 | 1,000 |
| Ordinary 'B' | £1 | 100 | 100 |
| 2,900 | 2,900 |
| 12. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 January 2024 |
| Profit for the year |
| Dividends | ( |
) |
| At 31 December 2024 |
| 13. | RELATED PARTY DISCLOSURES |
| During the year, market rent of £10,000, in total,for the Temple field premises has been paid to Mr T.J Evans, R Evans & J Evans. All of whom are shareholders within the company. |