REGISTERED NUMBER: 11277654 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ARMLEE NURSERIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTORS:

C Armitage

S L Ainscough

REGISTERED OFFICE:

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

REGISTERED NUMBER:

11277654 (England and Wales)

ACCOUNTANTS:

Studholme-Bell Limited

Chartered Certified Accountants

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

FIXED ASSETS

Tangible assets

5

758,596

784,311

CURRENT ASSETS

Stocks

280,000

230,000

Debtors

6

348,823

307,192

Cash at bank and in hand

63,787

72,639

692,610

609,831

CREDITORS

Amounts falling due within one year

7

575,801

490,353

NET CURRENT ASSETS

116,809

119,478

TOTAL ASSETS LESS CURRENT LIABILITIES

875,405

903,789

CREDITORS

Amounts falling due after more than one year

8

(102,500

)

(24,109

)

PROVISIONS FOR LIABILITIES

(180,746

)

(191,038

)

NET ASSETS

592,159

688,642

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

592,059

688,542

592,159

688,642

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

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

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 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 Board of Directors and authorised for issue on 24 November 2025 and were signed on its behalf by:

C Armitage - Director

1.	STATUTORY INFORMATION

Armlee Nurseries Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS102 Section 1A for small entities. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year and have also been consistently applied within the same accounts.

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Income recognition

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

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.

Improvements to property

-

not provided

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Inventories and living plants

Inventories of living plants have been valued at the lower of cost and estimated selling price less costs to sell.

Financial instruments

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

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently 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 the 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.

Deferred taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other intangible assets. The related obligations, net of future finance charges, are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 20 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

513,387

300,500

998

Additions

16,909

-

5,343

Disposals

-

-

-

At 31 March 2025

530,296

300,500

6,341

DEPRECIATION

At 1 April 2024

-

59,055

483

Charge for year

-

36,217

77

Eliminated on disposal

-

-

-

At 31 March 2025

-

95,272

560

NET BOOK VALUE

At 31 March 2025

530,296

205,228

5,781

At 31 March 2024

513,387

241,445

515

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

71,761

8,910

895,556

Additions

1,415

-

23,667

Disposals

(30,080

)

-

(30,080

)

At 31 March 2025

43,096

8,910

889,143

DEPRECIATION

At 1 April 2024

49,146

2,561

111,245

Charge for year

2,619

952

39,865

Eliminated on disposal

(20,563

)

-

(20,563

)

At 31 March 2025

31,202

3,513

130,547

NET BOOK VALUE

At 31 March 2025

11,894

5,397

758,596

At 31 March 2024

22,615

6,349

784,311

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

Motor

vehicles

£

COST

At 1 April 2024

59,080

Disposals

(30,080

)

At 31 March 2025

29,000

DEPRECIATION

At 1 April 2024

40,387

Charge for year

1,835

Eliminated on disposal

(20,563

)

At 31 March 2025

21,659

NET BOOK VALUE

At 31 March 2025

7,341

At 31 March 2024

18,693

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

347,368

307,192

Prepayments and accrued income

1,455

-

348,823

307,192

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

4,251

15,584

Trade creditors

383,408

355,154

Social security and other taxes

9,621

10,553

VAT

3,363

6,224

Other creditors

160,826

91,738

Accruals and deferred income

4,332

1,100

575,801

490,353

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

2,500

10,000

Bank loans - 2-5 years

-

2,500

Other loans more 5yrs non-inst

100,000

-

Hire purchase contracts

-

11,609

102,500

24,109

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

100,000

-

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Armlee Nurseries Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Armlee Nurseries Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Armlee Nurseries Limited and state those matters that we have agreed to state to the Board of Directors of Armlee Nurseries Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Armlee Nurseries Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Armlee Nurseries Limited. You consider that Armlee Nurseries Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Armlee Nurseries Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Studholme-Bell Limited

Chartered Certified Accountants

Vantage House

3 East Terrace Business Park

Euxton Lane, Euxton

Chorley

Lancashire

PR7 6TB

24 November 2025