REGISTERED NUMBER: 04939033 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Edwards Nurseries Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H Edwards

M Edwards

Mrs A J Edwards

SECRETARY:

Mrs A J Edwards

REGISTERED OFFICE:

Nursery House

Scropton

Swadlincote

Derbyshire

DE65 5PN

REGISTERED NUMBER:

04939033 (England and Wales)

ACCOUNTANTS:

Buckler Spencer Ltd

The Old Police Station

Church Street

Swadlincote

Derbyshire

DE11 8LN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

90,499

97,550

Investments

6

74,724

68,981

165,223

166,531

CURRENT ASSETS

Stocks

96,144

105,226

Debtors

7

80,802

82,006

Cash at bank and in hand

335,907

309,192

512,853

496,424

CREDITORS

Amounts falling due within one year

8

92,679

61,457

NET CURRENT ASSETS

420,174

434,967

TOTAL ASSETS LESS CURRENT LIABILITIES

585,397

601,498

PROVISIONS FOR LIABILITIES

21,700

23,000

NET ASSETS

563,697

578,498

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

563,595

578,396

563,697

578,498

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

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

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 3 September 2025 and were signed on its behalf by:

Mrs A J Edwards - Director

1.	STATUTORY INFORMATION

Edwards 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on reducing balance

Plant and machinery etc

-

25% on reducing balance and at variable rates on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

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

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 8 (2023 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

97,000

AMORTISATION

At 1 January 2024

and 31 December 2024

97,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

247,276

351,229

598,505

Additions

-

16,427

16,427

Disposals

-

(47,935

)

(47,935

)

At 31 December 2024

247,276

319,721

566,997

DEPRECIATION

At 1 January 2024

203,453

297,502

500,955

Charge for year

4,378

13,468

17,846

Eliminated on disposal

-

(42,303

)

(42,303

)

At 31 December 2024

207,831

268,667

476,498

NET BOOK VALUE

At 31 December 2024

39,445

51,054

90,499

At 31 December 2023

43,823

53,727

97,550

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2024

63,649

Additions

1,204

At 31 December 2024

64,853

PROVISIONS

At 1 January 2024

(5,332

)

Revaluation adjustments

(4,539

)

At 31 December 2024

(9,871

)

NET BOOK VALUE

At 31 December 2024

74,724

At 31 December 2023

68,981

Cost or valuation at 31 December 2024 is represented by:

Other

investments

£

Valuation in 2020

61,851

Valuation in 2022

732

Valuation in 2023

1,066

Valuation in 2024

1,204

64,853

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

1,186

4,990

Other debtors

79,616

77,016

80,802

82,006

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

127

13,104

Taxation and social security

45,722

40,706

Other creditors

46,830

7,647

92,679

61,457

9.	RELATED PARTY DISCLOSURES