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REGISTERED NUMBER: 00126932 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

JAMES WHITAKER & SONS (NURSERYMEN) LTD

JAMES WHITAKER & SONS (NURSERYMEN) LTD (REGISTERED NUMBER: 00126932)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Directors' Responsibilities Statement 7

Independent Chartered Accountants' Review Report 8


JAMES WHITAKER & SONS (NURSERYMEN) LTD

COMPANY INFORMATION
for the Year Ended 31 January 2025







DIRECTORS: J F Beesley
P Beesley
L A Davies



SECRETARY: L A Davies



REGISTERED OFFICE: C/O Beesley & Fildes Ltd
Wilson Road
Huyton
Merseyside
L36 6AF



REGISTERED NUMBER: 00126932 (England and Wales)



ACCOUNTANTS: Fairhurst Accountants Ltd
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB



BANKERS: HSBC
Liverpool Corporate Centre
9th Floor
Royal Liver Building
Pier Head
Liverpool
L3 1HU

JAMES WHITAKER & SONS (NURSERYMEN) LTD (REGISTERED NUMBER: 00126932)

STATEMENT OF FINANCIAL POSITION
31 January 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 3,721,479 3,883,460

CURRENT ASSETS
Stocks 5 411,660 388,640
Debtors 6 277,051 47,407
Cash at bank and in hand 432,953 284,628
1,121,664 720,675
CREDITORS
Amounts falling due within one year 7 441,992 259,210
NET CURRENT ASSETS 679,672 461,465
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,401,151

4,344,925

PROVISIONS FOR LIABILITIES 59,771 5,816
NET ASSETS 4,341,380 4,339,109

CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Retained earnings 4,321,380 4,319,109
SHAREHOLDERS' FUNDS 4,341,380 4,339,109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

JAMES WHITAKER & SONS (NURSERYMEN) LTD (REGISTERED NUMBER: 00126932)

STATEMENT OF FINANCIAL POSITION - continued
31 January 2025


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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 August 2025 and were signed on its behalf by:





J F Beesley - Director


JAMES WHITAKER & SONS (NURSERYMEN) LTD (REGISTERED NUMBER: 00126932)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

James Whitaker & Sons (Nurserymen) 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.

Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its debts for the foreseeable future not limited to a period of 12 months from the signing of these accounts. The company therefore continues to adopt the going concern basis in preparing the financial statements.

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 the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - 4% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost and 20% on reducing balance

Following a review of the fixed asset register, management believe that the depreciation rates detailed above represent a fairer estimation technique. Consequently, this method has been applied from February 2021.

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 statement of financial position date.


JAMES WHITAKER & SONS (NURSERYMEN) LTD (REGISTERED NUMBER: 00126932)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2025

2. 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 34 ) .

4. TANGIBLE FIXED ASSETS
Assets
Freehold under Plant and
property construction machinery
£    £    £   
COST
At 1 February 2024 3,827,443 - 2,652
Additions - 9,984 557
At 31 January 2025 3,827,443 9,984 3,209
DEPRECIATION
At 1 February 2024 38,750 - 251
Charge for year 153,098 - 428
At 31 January 2025 191,848 - 679
NET BOOK VALUE
At 31 January 2025 3,635,595 9,984 2,530
At 31 January 2024 3,788,693 - 2,401

JAMES WHITAKER & SONS (NURSERYMEN) LTD (REGISTERED NUMBER: 00126932)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2025

4. TANGIBLE FIXED ASSETS - continued

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2024 86,061 33,929 3,950,085
Additions 2,182 - 12,723
At 31 January 2025 88,243 33,929 3,962,808
DEPRECIATION
At 1 February 2024 11,831 15,793 66,625
Charge for year 14,999 6,179 174,704
At 31 January 2025 26,830 21,972 241,329
NET BOOK VALUE
At 31 January 2025 61,413 11,957 3,721,479
At 31 January 2024 74,230 18,136 3,883,460

5. STOCKS
2025 2024
£    £   
Stocks 411,660 388,640

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,524 12,949
Amounts owed by group undertakings 239,989 -
Other debtors 23,331 23,969
Prepayments 12,207 10,489
277,051 47,407

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 151,617 140,551
Tax (39 ) (39 )
Social security and other taxes 15,406 13,880
VAT 26,360 22,385
Other creditors 2,335 3,831
Directors' current accounts 190,010 50,000
Accrued expenses 56,303 28,602
441,992 259,210

8. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors of the parent company.

JAMES WHITAKER & SONS (NURSERYMEN) LTD (REGISTERED NUMBER: 00126932)

DIRECTORS' RESPONSIBILITIES STATEMENT
for the Year Ended 31 January 2025


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 Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


ON BEHALF OF THE BOARD:





J F Beesley - Director

9 August 2025

INDEPENDENT CHARTERED ACCOUNTANTS' REVIEW REPORT TO THE DIRECTORS OF
JAMES WHITAKER & SONS (NURSERYMEN) LTD

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 Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

We have reviewed the financial statements of James Whitaker & Sons (Nurserymen) Ltd for the year ended 31 January 2025, which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Directors' responsibility for the financial statements
As explained more fully in the Directors' Responsibilities Statement set out on page nine, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.

Accountants' responsibility
Our responsibility is to express a conclusion on the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), 'Engagements to review historical financial statements' and ICAEW Technical Release TECH 09/13AAF (Revised) 'Assurance review engagements on historical financial statements'. ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared, in all material respects, in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). ISRE 2400 (Revised) also requires us to comply with the ICAEW Code of Ethics and the FRC's Ethical Standard, as applicable.

Scope of the assurance review
A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. We have performed additional procedures, primarily consisting of making enquiries of management and others within the entity, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK). Accordingly, we do not express an audit opinion on these financial statements.

Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:

- so as to give a true and fair view of the state of the company's affairs as at 31 January 2025 and of its profit for the year then ended;
- in accordance with United Kingdom Generally Accepted Accounting Practice; and
- in accordance with the requirements of the Companies Act 2006.

Use of our report
This report is made solely to the company's directors, as a body, in accordance with our terms of engagement. Our review has been undertaken so that we might state to the directors those matters that we have agreed with them in a reviewer's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's directors as a body for our work, for this report, or for the conclusions we have formed.




Fairhurst Accountants Ltd
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

INDEPENDENT CHARTERED ACCOUNTANTS' REVIEW REPORT TO THE DIRECTORS OF
JAMES WHITAKER & SONS (NURSERYMEN) LTD



11 August 2025