REGISTERED NUMBER: 12285801 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 March 2025

for

Walkers Nurseries Chester Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Harding

Mr M Walker

Mr B Walker

REGISTERED OFFICE:

Walkers Oakfield Nurseries

Aldford Road

Huntington

Chester

Cheshire

CH3 6EA

REGISTERED NUMBER:

12285801 (England and Wales)

ACCOUNTANTS:

DJH Wirral & Chester Limited

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

FIXED ASSETS

Tangible assets

4

68,398

80,886

CURRENT ASSETS

Stocks

120,000

120,000

Debtors

5

53,876

42,169

Cash at bank and in hand

8,350

1,799

182,226

163,968

CREDITORS

Amounts falling due within one year

6

(237,286

)

(203,987

)

NET CURRENT LIABILITIES

(55,060

)

(40,019

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,338

40,867

CREDITORS

Amounts falling due after more than one year

7

(4,507

)

(20,239

)

NET ASSETS

8,831

20,628

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8,731

20,528

SHAREHOLDERS' FUNDS

8,831

20,628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

Mr B Walker - Director

Mr M Walker - Director

Mrs M Harding - Director

1.	STATUTORY INFORMATION

Walkers Nurseries Chester Ltd 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.	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.

The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1.

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.

Plant and machinery

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 31 March 2024

151,287

3,728

155,015

Additions

4,611

-

4,611

At 30 March 2025

155,898

3,728

159,626

DEPRECIATION

At 31 March 2024

71,911

2,218

74,129

Charge for year

16,797

302

17,099

At 30 March 2025

88,708

2,520

91,228

NET BOOK VALUE

At 30 March 2025

67,190

1,208

68,398

At 30 March 2024

79,376

1,510

80,886

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

30.3.24

£

£

Trade debtors

20,126

32,971

Other debtors

33,750

9,198

53,876

42,169

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

30.3.24

£

£

Bank loans and overdrafts

122,867

78,647

Trade creditors

103,032

97,417

Taxation and social security

11,387

21,029

Other creditors

-

6,894

237,286

203,987

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.3.25

30.3.24

£

£

Bank loans

4,507

20,239

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.3.25

30.3.24

£

£

Bank loans

49,271

30,239

Bank loans are secured by way of a fixed and floating charge over all the assets of the company.