Registration number: SC361747

Arbor Green Nursery Limited

(Registration number: SC361747)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	6,356	13,916
Current assets
Debtors	5	13,458	7,859
Cash at bank and in hand		216,267	150,727
		229,725	158,586
Creditors: Amounts falling due within one year	6	(81,744)	(69,487)
Net current assets		147,981	89,099
Net assets		154,337	103,015
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		153,337	102,015
Shareholders' funds		154,337	103,015

For the financial year ending 30 June 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 accounts for the year in question in accordance with section 476; and

•

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 the financial year and of its profit or loss for each financial year in accordancce 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.

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

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 October 2025 and signed on its behalf by:
 

Arbor Green Nursery Limited

(Registration number: SC361747)
Balance Sheet as at 30 June 2025 (continued)

......................................... N Y Sinclair Director

Arbor Green Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
22 Arboretum Avenue
Edinburgh
EH4 1HP

These financial statements were authorised for issue by the Board on 1 October 2025.

2	Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" 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 cost convention except that, as disclosed in the accounting policies, certain assets are shown at fair value.

The exemptions under section 1A regarding cashflow statement and under s414B of the Companies Act regarding the strategic report have been taken this year.
 

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

Tangible Fixed Assets

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs which are directly attributable in bringing the asset to its location and condition so that it is capable of operating in the manner intended by management. Depreciation is provided on all tangible fixed assets at rates which are calculated to write off the cost, less estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), of each asset on a systematic basis over its expected useful life as follows:

Land and building	in accordance with the property
Plant and machinery etc	25% on cost

Arbor Green Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2	Accounting policies (continued)

Profits and losses on the disposal of fixed assets are included in the calculation of profit for the period. The directors assess the company’s tangible assets for evidence of impairment at each reporting date. Where there are indicators of impairment, the directors calculate recoverable amount of the asset(s) and compare this with the carrying amount. If recoverable amount is lower than carrying amount, the asset is written down to recoverable amount by way of an impairment loss which is recognised in profit or loss for the period. Impairment losses are reversed when there is evidence that the reasons giving rise to the original impairment have ceased to apply. Impairment losses are reversed through profit and loss but only to the extent that the reversal does not increase the carrying amount of the asset to the amount which would have been stated, net of depreciation, had no impairment loss been recognised

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans, hire purchase and directors loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of Income and Retained Earnings.

 

Arbor Green Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

2	Accounting policies (continued)

Tax

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods and is recognised in respect of all timing differences; although with certain exceptions. Timing differences are differences between taxable profit and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recoverable against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on investment property (and other non-depreciable tangible fixed assets) is measured using the tax rates and allowances which will apply to the sale of the asset. Amounts of current and deferred tax are generally recognised in profit or loss, except when they relate to items which are recognised in other comprehensive income or directly in equity and in such cases the amounts are also recognised in other comprehensive income or equity as the case may be.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 25 (2024 - 25).

Arbor Green Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2024	86,066	81,053	167,119
At 30 June 2025	86,066	81,053	167,119
Depreciation
At 1 July 2024	77,461	75,742	153,203
Charge for the year	5,379	2,181	7,560
At 30 June 2025	82,840	77,923	160,763
Carrying amount
At 30 June 2025	3,226	3,130	6,356
At 30 June 2024	8,605	5,311	13,916

Included within the net book value of land and buildings above is £3,226 (2024 - £8,605) in respect of short leasehold land and buildings.
 

Arbor Green Nursery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		5,702	5,691
Amounts owed by related parties		4,866	-
Prepayments		2,790	2,068
Other debtors		100	100
		13,458	7,859

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	8,055	3,850
Taxation and social security	46,557	45,870
Accruals and deferred income	2,440	3,340
Other creditors	24,692	16,427
	81,744	69,487