Unaudited Financial Statements for the Year Ended 31 December 2024

for

Braywick Heath Nurseries Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R A Pemberton

H Pohl

L J H Hughes

SECRETARY:

REGISTERED OFFICE:

41 Braywick Road

Maidenhead

Berkshire

SL6 1DX

REGISTERED NUMBER:

03230087 (England and Wales)

ACCOUNTANTS:

Peter Upton

Bridge House

2 Bridge Avenue

Maidenhead

Berkshire

SL6 1RR

FIXED ASSETS

Tangible assets

4

32,187

36,598

CURRENT ASSETS

Stocks

22,361

25,549

Debtors

5

11,190

16,143

Cash at bank and in hand

36,705

42,874

70,256

84,566

CREDITORS

Amounts falling due within one year

6

41,393

56,168

NET CURRENT ASSETS

28,863

28,398

TOTAL ASSETS LESS CURRENT LIABILITIES

61,050

64,996

RESERVES

Income and expenditure account

61,050

64,996

61,050

64,996

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 surplus or deficit 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 30 September 2025 and were signed on its behalf by:

R A Pemberton - Director

1.	STATUTORY INFORMATION

Braywick Heath Nurseries Ltd is a private company, limited by guarantee , 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.

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.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

33% on cost, 25% on cost and 15% on cost

Stocks

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

Financial instruments

The company only has financial assets and liabilities of a kind that qualify as basic financial instruments, which are initially recognised at transaction value and subsequently measured at their settlement value.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

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

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Building

under

Garden

Plant and

construction

equipment

machinery

£

£

£

COST

At 1 January 2024

241,452

19,135

27,402

Additions

-

1,031

108

At 31 December 2024

241,452

20,166

27,510

DEPRECIATION

At 1 January 2024

212,519

16,703

24,688

Charge for year

5,032

1,567

423

At 31 December 2024

217,551

18,270

25,111

NET BOOK VALUE

At 31 December 2024

23,901

1,896

2,399

At 31 December 2023

28,933

2,432

2,714

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

21,545

16,275

4,745

330,554

Additions

412

-

2,505

4,056

At 31 December 2024

21,957

16,275

7,250

334,610

DEPRECIATION

At 1 January 2024

19,284

16,275

4,487

293,956

Charge for year

800

-

645

8,467

At 31 December 2024

20,084

16,275

5,132

302,423

NET BOOK VALUE

At 31 December 2024

1,873

-

2,118

32,187

At 31 December 2023

2,261

-

258

36,598

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

8,695

13,514

Other debtors

125

-

Deferred tax asset

710

342

Prepayments

1,660

2,287

11,190

16,143

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

16,287

31,228

Social security and other taxes

1,949

2,041

VAT

5,076

4,505

Other creditors

476

413

Climate Loan

4,725

4,725

Deferred Income

10,682

5,603

Accrued expenses

2,198

7,653

41,393

56,168

7.	SHARE CAPITAL

The company is limited by guarantee. Each member's guarantee liability is limited to £1.