HOLDEN CLOUGH NURSERIES LIMITED

Company Registration Number:
06772317 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

HOLDEN CLOUGH NURSERIES LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

HOLDEN CLOUGH NURSERIES LIMITED

Balance sheet

As at 31 December 2024


Notes
2024
2023


£
£
Fixed assets
Intangible assets: 3 11,687 15,583
Tangible assets: 4 1,391,597 1,477,860
Total fixed assets: 1,403,284 1,493,443
Current assets
Stocks: 171,962 173,879
Debtors:   13,000 50,563
Cash at bank and in hand: 29,837 19,397
Total current assets: 214,799 243,839
Creditors: amounts falling due within one year: 5 (332,562) (668,567)
Net current assets (liabilities): (117,763) (424,728)
Total assets less current liabilities: 1,285,521 1,068,715
Creditors: amounts falling due after more than one year: 6 (1,156,156) (817,561)
Provision for liabilities: (163,070) (166,467)
Total net assets (liabilities): (33,705) 84,687
Capital and reserves
Called up share capital: 2 2
Profit and loss account: (33,707) 84,685
Shareholders funds: (33,705) 84,687

The notes form part of these financial statements

HOLDEN CLOUGH NURSERIES LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 12 September 2025
and signed on behalf of the board by:

Name: John Foley
Status: Director

The notes form part of these financial statements

HOLDEN CLOUGH NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Tangible fixed assets and depreciation policy

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Leasehold 2% Straight Line Plant & Machinery 25% Reducing Balance Motor Vehicles 25% Straight Line Fixtures & Fittings 25% Reducing Balance Computer Equipment 25% Reducing Balance Grants received are amortised over the same period as the assets they were received against.

Intangible fixed assets and amortisation policy

Other intangible assets are website and brand design costs It is amortised to profit and loss account over its estimated economic life of 3 years.

HOLDEN CLOUGH NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 26 30

HOLDEN CLOUGH NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Intangible Assets

Total
Cost £
At 01 January 2024 17,000
At 31 December 2024 17,000
Amortisation
At 01 January 2024 1,417
Charge for year 3,896
At 31 December 2024 5,313
Net book value
At 31 December 2024 11,687
At 31 December 2023 15,583

HOLDEN CLOUGH NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Tangible Assets

Total
Cost £
At 01 January 2024 1,591,233
Additions 22,994
Disposals (40,781)
At 31 December 2024 1,573,446
Depreciation
At 01 January 2024 113,373
Charge for year 70,241
On disposals (1,765)
At 31 December 2024 181,849
Net book value
At 31 December 2024 1,391,597
At 31 December 2023 1,477,860

HOLDEN CLOUGH NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Creditors: amounts falling due within one year note

2024 2023 £ £ Net obligations under finance lease and hire purchase contracts 7,586 8,210 Trade creditors 92,445 191,949 Bank loans and overdrafts 24,070 35,452 Corporation tax - (11,534) Other taxes and social security 26,250 8,393 VAT 13,045 47,880 Other creditors 16,501 34,199 Business Credit Card 48,041 52,713 Holden Clough Plants Limited 6,530 2,194 Rob Greenwood Loan 12,000 37,639 Accruals and deferred income 55,103 137,861 Directors' loan accounts 30,092 77,585 Amounts owed to associates 899 15,616 Norwest Financial Services Limited - 30,410 ------------- ----------- 332,562 668,567 ======== ======

HOLDEN CLOUGH NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Creditors: amounts falling due after more than one year note

2024 2023 £ £ Net obligations under finance lease and hire purchase contracts 20,294 26,588 Bank loans 558,943 594,870 Other taxes and social security 42,910 - Rob Greenwoods Loan 40,335 42,361 Norwest Financial Services Limited Loan 493,674 153,742 ------------ ----------- 1,156,156 817,561 ======= ======