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REGISTERED NUMBER: 10985725 (England and Wales)














Poplar Farm Flowers Two Limited
Formerly A & H Nurseries Limited

Unaudited Financial Statements

for the Period 1 November 2023 to 29 October 2024






Poplar Farm Flowers Two Limited
Formerly A & H Nurseries Limited (Registered number: 10985725)

Contents of the Financial Statements
for the Period 1 November 2023 to 29 October 2024










Page

Company information 1

Chartered accountants' report 2

Statement of financial position 3 to 4

Notes to the financial statements 5 to 8


Poplar Farm Flowers Two Limited
Formerly A & H Nurseries Limited

Company Information
for the Period 1 November 2023 to 29 October 2024







Directors: P S Whelan
D M Pickford





Registered office: Aps Pierson Way Enterprise Campus
Alconbury Weald
Huntingdon
Cambridgeshire
PE28 4YA





Business address: Poplar Farm
Old Fendyke
Sutton St James
Spalding
Lincolnshire
PE12 0HE





Registered number: 10985725 (England and Wales)





Accountants: Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Poplar Farm Flowers Two Limited
Formerly A & H Nurseries Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Poplar Farm Flowers Two Limited Formerly A & H Nurseries Limited for the period ended 29 October 2024 which comprise the Income statement, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Poplar Farm Flowers Two Limited Formerly A & H Nurseries Limited, as a body, in accordance with the terms of our engagement letter dated 27 September 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Poplar Farm Flowers Two Limited Formerly A & H Nurseries Limited and state those matters that we have agreed to state to the Board of Directors of Poplar Farm Flowers Two Limited Formerly A & H Nurseries Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Poplar Farm Flowers Two Limited Formerly A & H Nurseries Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Poplar Farm Flowers Two Limited Formerly A & H Nurseries Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Poplar Farm Flowers Two Limited Formerly A & H Nurseries Limited. You consider that Poplar Farm Flowers Two Limited Formerly A & H Nurseries Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Poplar Farm Flowers Two Limited Formerly A & H Nurseries Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB


1 August 2025

Poplar Farm Flowers Two Limited
Formerly A & H Nurseries Limited (Registered number: 10985725)

Statement of Financial Position
29 October 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 5 2,633,089 2,666,365

Current assets
Stocks 11,970 12,210
Debtors 6 738,479 3,274,247
Cash at bank 25,887 79,846
776,336 3,366,303
Creditors
Amounts falling due within one year 7 332,743 2,541,687
Net current assets 443,593 824,616
Total assets less current liabilities 3,076,682 3,490,981

Creditors
Amounts falling due after more than one
year

8

(181,485

)

(1,023,359

)

Provisions for liabilities (350,062 ) (326,172 )
Net assets 2,545,135 2,141,450

Capital and reserves
Called up share capital 10 1 1
Retained earnings 2,545,134 2,141,449
Shareholders' funds 2,545,135 2,141,450

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 October 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.

Poplar Farm Flowers Two Limited
Formerly A & H Nurseries Limited (Registered number: 10985725)

Statement of Financial Position - continued
29 October 2024


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 1 August 2025 and were signed on its behalf by:




P S Whelan - Director



D M Pickford - Director


Poplar Farm Flowers Two Limited
Formerly A & H Nurseries Limited (Registered number: 10985725)

Notes to the Financial Statements
for the Period 1 November 2023 to 29 October 2024


1. Statutory information

Poplar Farm Flowers Two Limited Formerly A & H Nurseries 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
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.

Freehold property-Not depreciated / 2% straight line
Plant and machinery-10% straight line
Glasshouses and fittings-4% straight line

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 period 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 statement of financial position date.


Poplar Farm Flowers Two Limited
Formerly A & H Nurseries Limited (Registered number: 10985725)

Notes to the Financial Statements - continued
for the Period 1 November 2023 to 29 October 2024


3. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

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.

4. Employees and directors

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

5. Tangible fixed assets
Glasshouses
Freehold and Plant and
property fittings machinery Totals
£    £    £    £   
Cost
At 1 November 2023 1,505,528 1,690,360 170,587 3,366,475
Additions 13,667 - 121,483 135,150
At 29 October 2024 1,519,195 1,690,360 292,070 3,501,625
Depreciation
At 1 November 2023 219,293 456,035 24,782 700,110
Charge for period 55,519 83,700 29,207 168,426
At 29 October 2024 274,812 539,735 53,989 868,536
Net book value
At 29 October 2024 1,244,383 1,150,625 238,081 2,633,089
At 31 October 2023 1,286,235 1,234,325 145,805 2,666,365

Poplar Farm Flowers Two Limited
Formerly A & H Nurseries Limited (Registered number: 10985725)

Notes to the Financial Statements - continued
for the Period 1 November 2023 to 29 October 2024


6. Debtors: amounts falling due within one year
2024 2023
£    £   
Amounts owed by related
parties 732,270 3,242,838
VAT - 22,801
Prepayments and accrued income 6,209 8,608
738,479 3,274,247

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 21,429 108,183
Hire purchase contracts (see note 9) 41,653 64,253
Trade creditors 47,540 -
Corporation tax 111,566 92,082
VAT 107,168 -
Other creditors 590 590
Amounts owed to related
parties - 2,205,130
Accruals and deferred income 2,797 71,449
332,743 2,541,687

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 25,000 1,015,848
Hire purchase contracts (see note 9) 156,485 7,511
181,485 1,023,359

9. Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 41,653 64,253
Between one and five years 156,485 7,511
198,138 71,764

Poplar Farm Flowers Two Limited
Formerly A & H Nurseries Limited (Registered number: 10985725)

Notes to the Financial Statements - continued
for the Period 1 November 2023 to 29 October 2024


9. Leasing agreements - continued

Non-cancellable operating leases
2024 2023
£    £   
Within one year 4,011 6,015
Between one and five years - 4,011
4,011 10,026

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary shares £1 1 1