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Registered Number: 03932364
England and Wales
Unaudited Financial Statements
for the year ended 31 March 2025
for
WALCOT ORGANIC NURSERY LIMITED

Walcot Organic Nursery Limited Contents Page For the year ended 31 March 2025
Company information | 1
Director's report | 2
Balance sheet | 3
Notes to the financial statements | 4

Walcot Organic Nursery Limited Company Information For the year ended 31 March 2025
Director | Kevin O'Neill
Registered Number | 03932364
Registered Office | Walcot Lane Drakes Broughton Pershore Worcestershire WR10 2AL
Accountants | Taylorhobbs Limited Cherry Trees Barn Walcot Lane Pershore WR10 2AL
Secretary | Kevin O'Neill
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Walcot Organic Nursery Limited Director's Report For the year ended 31 March 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 March 2025 Principal activities The companys principal activity during the year was that of growing and marketing fruit trees and bushes. Director The director who served the company throughout the year was as follows:
Kevin O'Neill
Statement of director's responsibilities The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. On behalf of the board.
---------------------------------- Kevin O'Neill Director
Date approved: 06 October 2025 2

Registered Number: 03932364 Walcot Organic Nursery Limited Balance Sheet As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 1,469 |  | 2,795
|  | 1,469 |  | 2,795
Current assets |  |  |
Stocks | 5 | 23,644 |  | 23,496
Debtors | 6 | 16,715 |  | 12,167
Cash at bank and in hand |  | 289,994 |  | 287,999
|  | 330,353 |  | 323,662
Creditors: amount falling due within one year | 7 | (53,166) |  | (62,340)
Net current assets |  | 277,187 |  | 261,322
Total assets less current liabilities |  | 278,656 |  | 264,117
Provisions for liabilities | 8 | (279) |  | (1,280)
Net assets |  | 278,377 |  | 262,837
Capital and reserves |  |  |
Called up share capital | 9 | 100 |  | 100
Profit and loss account |  | 278,277 |  | 262,737
Shareholders' funds |  | 278,377 |  | 262,837
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. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 06 October 2025 and were signed by:
------------------------------- Kevin O'Neill Director
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Walcot Organic Nursery Limited Notes to the Financial Statements For the year ended 31 March 2025
General Information Walcot Organic Nursery Limited is a private company, limited by shares, registered in England and Wales, registration number 03932364, registration address Walcot Lane, Drakes Broughton, Pershore, Worcestershire, WR10 2AL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from contracts for the provision of services is recognised by reference to the stage of completion and where the amount of revenue can be measured reliably. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets 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:
Land and Buildings | 10 Years Straight Line
Plant and Machinery | 10 Years Straight Line
Computer Equipment | 3 Years Straight Line
Stocks 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. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees and directors Average number of employees during the year was 3 (2024 : 4).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 April 2024 | 59,500 |  | 59,500
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 59,500 |  | 59,500
Amortisation
At 01 April 2024 | 59,500 |  | 59,500
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2025 | 59,500 |  | 59,500
Net book values
At 31 March 2025 | - |  | -
At 31 March 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2024 | 13,153 |  | 28,171 |  | 4,480 |  | 45,804
Additions | - |  | 360 |  | 210 |  | 570
Disposals | - |  | (207) |  | (3,800) |  | (4,007)
At 31 March 2025 | 13,153 |  | 28,324 |  | 890 |  | 42,367
Depreciation
At 01 April 2024 | 11,839 |  | 27,144 |  | 4,026 |  | 43,009
Charge for year | 1,313 |  | 149 |  | 227 |  | 1,689
On disposals | - |  | - |  | (3,800) |  | (3,800)
At 31 March 2025 | 13,152 |  | 27,293 |  | 453 |  | 40,898
Net book values
Closing balance as at 31 March 2025 | 1 |  | 1,031 |  | 437 |  | 1,469
Opening balance as at 01 April 2024 | 1,314 |  | 1,027 |  | 454 |  | 2,795
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 23,644 |  | 23,496
| 23,644 |  | 23,496
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 14,301 |  | 9,869
Prepayments & Accrued Income | 2,414 |  | 2,298
| 16,715 |  | 12,167
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 9,701 |  | 10,420
Corporation Tax | 3,722 |  | 11,553
PAYE & Social Security | 987 |  | 1,344
Accrued Expenses | 2,477 |  | 2,330
Other Creditors | 1,717 |  | 1,892
Directors' Current Accounts | 31,498 |  | 31,602
VAT | 3,064 |  | 3,199
| 53,166 |  | 62,340
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 279 |  | 1,280
| 279 |  | 1,280
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
10. | 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.
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