| Pottles Premier Plants Ltd |
| Registered Number:04496837 |
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2025
Pottles Premier Plants Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Pottles Premier Plants Ltd
Statement of Financial Position
2024
2025
| Property, plant and equipment |
54,062
69,454
2
54,062
69,454
40,000
40,000
3
| Trade and other receivables |
103,548
82,222
4
63,410
| Cash and cash equivalents |
66,299
188,521
206,958
| Trade and other payables: amounts falling due within one |
| year |
(48,623)
(35,431)
5
158,335
153,090
Net current assets
| Total assets less current liabilities |
207,152
227,789
| Trade and other payables: amounts falling due after more |
| than one year |
(76,834)
(77,670)
6
(8,620)
(11,183)
| Provisions for liabilities |
120,862
Net assets
139,772
230
230
120,632
139,542
120,862
139,772
Shareholders' funds
| For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 18 September 2025 and were signed by: |
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For the year ended 31 March 2025
Pottles Premier Plants Ltd
Statement of Financial Position Continued
| The notes form part of these financial statements |
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For the year ended 31 March 2025
Pottles Premier Plants Ltd
Notes to the Financial Statements
Statutory Information
| Pottles Premier Plants Ltd is a private limited company, limited by shares, domiciled in England and Wales, |
| registration number 04496837. |
Orsedd Farm
Gorsedd
Holywell
Flintshire
CH8 8QZ
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Tunnels & sheds
Plant and machinery
Computer equipment
Motor vehicles
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
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. |
Hire purchase and leasing commitments
| The finance element of the rental payment is charged to the profit and loss account on a method giving a constant rate of return on the balance outstanding. |
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For the year ended 31 March 2025
Pottles Premier Plants Ltd
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor vehicles
242,763
1,975
138,146
36,645
65,997
36,645
138,146
1,975
242,763
65,997
| Provision for depreciation and impairment |
173,309
612
85,439
29,343
57,915
Charge for year
15,392
197
13,402
1,036
757
188,701
809
98,841
30,379
58,672
7,325
6,266
39,305
1,166
54,062
8,082
7,302
52,707
1,363
69,454
2024
2025
40,000
40,000
| 4. Trade and other receivables |
2024
2025
80,276
103,548
1,946
-
103,548
82,222
| The debtors above include the following amounts falling due after more than one year: |
1,946
-
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For the year ended 31 March 2025
Pottles Premier Plants Ltd
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
6,252
6,780
| Taxation and social security |
23,567
32,185
| Accruals and deferred income |
3,310
3,310
2,302
6,348
35,431
48,623
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
76,834
77,670
| £10,000 adjustment reallocating pension contribution from Directors Loan account to Profit & Loss. Incorrectly allocated and presented last year. This has increased the trading loss by £10,000 in the 2025 accounts. |
| 8. Average number of persons employed |
During the year the average number of employees was 6 (2024 : 6)
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