Quercus Nursery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10994800

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		30,233		58,967
Tangible Assets	5		291,660		282,046

			321,893		341,013
CURRENT ASSETS
Stocks	6	92,785		115,965
Debtors	7	528,539		147,006
Cash at bank and in hand		5,578		17,852

		626,902		280,823
Creditors: Amounts Falling Due Within One Year	8	(714,205 )		(431,846 )

NET CURRENT ASSETS (LIABILITIES)			(87,303 )		(151,023 )

TOTAL ASSETS LESS CURRENT LIABILITIES			234,590		189,990

Creditors: Amounts Falling Due After More Than One Year	9		(169,329 )		(188,119 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(28,658 )		(28,658 )

NET ASSETS/(LIABILITIES)			36,603		(26,787 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			36,503		(26,887 )

SHAREHOLDERS' FUNDS			36,603		(26,787)

Page 1

Page 2

Quercus Nursery Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Baldwin

Director

20th November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Quercus Nursery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10994800 . The registered office is 74-76 Aldwick Road, Bognor Regis, West Sussex, PO21 2PE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	4% on cost
Plant & Machinery	20% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	33% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

Quercus Nursery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	243,900

As at 31 March 2025	243,900

Amortisation
As at 1 April 2024	184,933
Provided during the period	28,734

As at 31 March 2025	213,667

Net Book Value
As at 31 March 2025	30,233

As at 1 April 2024	58,967

5. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 April 2024	141,237	297,081	438,318
Additions	-	65,268	65,268
Disposals	-	(291 )	(291 )

As at 31 March 2025	141,237	362,058	503,295

Depreciation
As at 1 April 2024	26,243	130,029	156,272
Provided during the period	5,650	49,905	55,555
Disposals	-	(192 )	(192 )

As at 31 March 2025	31,893	179,742	211,635

Net Book Value
As at 31 March 2025	109,344	182,316	291,660

As at 1 April 2024	114,994	167,052	282,046

Page 4

Page 5

Quercus Nursery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Stocks

	2025	2024
	£	£
Stock	92,785	115,965

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	530,283	143,321
Prepayments and accrued income	1,175	709
Quercus Landscape & Garden	(2,919 )	1,385
Other taxes and social security	-	1,591

	528,539	147,006

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	327,021	143,083
Bank loans and overdrafts	118,212	87,017
Hire Purchase	37,193	27,995
Corporation tax	224	224
Other taxes and social security	3,347	-
VAT	97,363	41,536
Other creditors	(1,083 )	-
Accruals and deferred income	2,500	2,500
Director's loan account	129,428	129,491

	714,205	431,846

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	66,590	93,411
Hire Purchase 1-5 yrs	102,739	94,708

	169,329	188,119

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 5