REGISTERED NUMBER: SC243835 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Harlequin Nurseries Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTOR:

Mrs A Eakins

REGISTERED OFFICE:

61 Wellesley Crescent

Hairmyres

East Kilbride

Glasgow

G72 8TS

REGISTERED NUMBER:

SC243835 (Scotland)

ACCOUNTANTS:

Gordon Ferguson & Co Ltd

76 Hamilton Road

Motherwell

Lanarkshire

ML1 3BY

FIXED ASSETS

Tangible assets

4

66,406

83,129

Investments

5

773,850

773,850

840,256

856,979

CURRENT ASSETS

Debtors

6

92,038

75,401

Cash at bank and in hand

150,660

158,053

242,698

233,454

CREDITORS

Amounts falling due within one year

7

72,482

57,508

NET CURRENT ASSETS

170,216

175,946

TOTAL ASSETS LESS CURRENT LIABILITIES

1,010,472

1,032,925

CREDITORS

Amounts falling due after more than one year

8

10,653

19,176

NET ASSETS

999,819

1,013,749

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

999,818

1,013,748

SHAREHOLDERS' FUNDS

999,819

1,013,749

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 profit or loss 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 director and authorised for issue on 2 December 2025 and were signed by:

Mrs A Eakins - Director

1.	STATUTORY INFORMATION

Harlequin Nurseries Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2024 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

57,220

53,100

48,006

158,326

Additions

426

-

4,482

4,908

Disposals

(1,050

)

-

(5,857

)

(6,907

)

At 31 July 2025

56,596

53,100

46,631

156,327

DEPRECIATION

At 1 August 2024

34,125

9,956

31,116

75,197

Charge for year

5,762

10,786

4,320

20,868

Eliminated on disposal

(653

)

-

(5,491

)

(6,144

)

At 31 July 2025

39,234

20,742

29,945

89,921

NET BOOK VALUE

At 31 July 2025

17,362

32,358

16,686

66,406

At 31 July 2024

23,095

43,144

16,890

83,129

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 August 2024

and 31 July 2025

53,100

DEPRECIATION

At 1 August 2024

9,956

Charge for year

10,786

At 31 July 2025

20,742

NET BOOK VALUE

At 31 July 2025

32,358

At 31 July 2024

43,144

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2024

and 31 July 2025

773,850

NET BOOK VALUE

At 31 July 2025

773,850

At 31 July 2024

773,850

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

86,567

68,989

Prepayments and accrued income

5,471

6,412

92,038

75,401

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other loans

9,977

19,960

Hire purchase contracts

8,523

8,523

Trade creditors

115

2,256

Tax

9,516

-

Social security and other taxes

8,420

6,308

Other creditors

16,250

9,699

Directors' current accounts

9,418

28

Accrued expenses

10,263

10,734

72,482

57,508

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

10,653

19,176

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs A Eakins.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2025 set out on pages two to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Gordon Ferguson & Co Ltd

76 Hamilton Road

Motherwell

Lanarkshire

ML1 3BY

2 December 2025