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Registered number: 09152814
BRYANTS NURSERIES HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2024
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BRYANTS NURSERIES HOLDINGS LIMITED
REGISTERED NUMBER:09152814
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STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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BRYANTS NURSERIES HOLDINGS LIMITED
REGISTERED NUMBER:09152814
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STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 September 2025.
The notes on pages 3 to 6 form part of these financial statements.
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BRYANTS NURSERIES HOLDINGS LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Bryants Nurseries Holdings Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Water Lane, Bovingdon, Hemel Hempstead, Hertfordshire, HP3 0NA.
The company is a holding company.
The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The following principal accounting policies have been applied:
The company had net current liabilities of £48,948 (2023 - £48,948) at the Statement of financial position date. The financial statements have been prepared on a going concern basis as the director and the main trading subsidiary will support by not redrawing their loans until the resources are there to allow it. As such, the director believes that there are no significant uncertainties in his assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
No depreciation is provided on freehold land of £351,273.
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BRYANTS NURSERIES HOLDINGS LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
2.Accounting policies (continued)
Investments in subsidiaries are measured at cost less accumulated impairment.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
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BRYANTS NURSERIES HOLDINGS LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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Investments in subsidiary companies
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Amounts owed by group undertakings
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BRYANTS NURSERIES HOLDINGS LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Allotted, called up and fully paid
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51,000 Ordinary A shares of £1 each
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561,500 Ordinary B shares of £1 each
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10,200 Ordinary C shares of £1 each
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10 Ordinary D shares of £1 each
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295,800 Ordinary E shares of £1 each
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102,000 Ordinary F shares of £1 each
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The Ordinary A shares, Ordinary B shares, Ordinary C shares, Ordinary D shares, Ordinary E shares and Ordinary F shares are separate classes of shares for the purpose of declaring dividends but rank pari passu in all other respects.
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Related party transactions
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In accordance with FRS 102 Section 1A, the company has not disclosed transactions with related parties or with wholly owned subsidiaries, which, in the opinion of the director, were concluded under normal market conditions.
At the year end, the company owed £6,156 (2023 - £41,352) to the director.
At the year end, the company owed £32,578 (2023 - £48,978) to the shareholder, The Charles Bryant Family Trust 2016.
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The director is the ultimate controlling party by virtue of his controlling interest.
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