REGISTERED NUMBER: 04649119 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

PUMPKIN PATCH NURSERIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A D O'Hara

R E O'Hara

REGISTERED OFFICE:

Cornelius House

178-180 Church Road

Hove

East Sussex

BN3 2DJ

REGISTERED NUMBER:

04649119 (England and Wales)

ACCOUNTANTS:

Parkers

Cornelius House

178-180 Church Road

Hove

East Sussex

BN3 2DJ

FIXED ASSETS

Intangible assets

4

158,207

175,785

Tangible assets

5

387,681

424,224

545,888

600,009

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

6

76,134

79,358

Cash at bank and in hand

1,020,307

349,789

1,099,441

432,147

CREDITORS

Amounts falling due within one year

7

1,071,928

831,880

NET CURRENT ASSETS/(LIABILITIES)

27,513

(399,733

)

TOTAL ASSETS LESS CURRENT LIABILITIES

573,401

200,276

CREDITORS

Amounts falling due after more than one year

8

(5,891

)

(8,690

)

PROVISIONS FOR LIABILITIES

(64,935

)

(73,781

)

NET ASSETS

502,575

117,805

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

502,475

117,705

SHAREHOLDERS' FUNDS

502,575

117,805

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 30th December 2025 and were signed on its behalf by:

R E O'Hara - Director

1.	STATUTORY INFORMATION

Pumpkin Patch Nurseries 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.

Significant judgements and estimates

No significant judgements have had to be made by the directors in preparing these financial statements.

Turnover

Turnover represents invoiced net sales of services.

The services are exempt from value added tax.

Goodwill

Goodwill on a business acquisition in 2012 is being amortised evenly over its estimated useful life of twenty years

Goodwill on a business acquisition in 2018 is being amortised evenly over its estimated useful like of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

10% on cost

Improvements to property

-

5% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and 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 profit or loss.

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.

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.

Impairment of non-financial assets

At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 205 (2024 - 160 ) .

4.	INTANGIBLE FIXED ASSETS

Contracts

& Intellectual

Goodwill

rights

Totals

£

£

£

COST

At 1st April 2024

and 31st March 2025

560,000

3

560,003

AMORTISATION

At 1st April 2024

384,218

-

384,218

Amortisation for year

17,578

-

17,578

At 31st March 2025

401,796

-

401,796

NET BOOK VALUE

At 31st March 2025

158,204

3

158,207

At 31st March 2024

175,782

3

175,785

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Long

to

and

leasehold

property

fittings

£

£

£

COST

At 1st April 2024

21,636

107,404

477,844

Additions

-

6,617

60,072

At 31st March 2025

21,636

114,021

537,916

DEPRECIATION

At 1st April 2024

4,722

8,361

230,507

Charge for year

2,163

5,900

79,233

At 31st March 2025

6,885

14,261

309,740

NET BOOK VALUE

At 31st March 2025

14,751

99,760

228,176

At 31st March 2024

16,914

99,043

247,337

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st April 2024

95,771

37,512

740,167

Additions

-

789

67,478

At 31st March 2025

95,771

38,301

807,645

DEPRECIATION

At 1st April 2024

46,592

25,761

315,943

Charge for year

12,294

4,431

104,021

At 31st March 2025

58,886

30,192

419,964

NET BOOK VALUE

At 31st March 2025

36,885

8,109

387,681

At 31st March 2024

49,179

11,751

424,224

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,811

12,945

Other debtors

71,323

66,413

76,134

79,358

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,799

2,799

Trade creditors

77,702

105,365

Taxation and social security

278,818

120,513

Other creditors

712,609

603,203

1,071,928

831,880

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,891

8,690

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

8,690

11,489

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company paid £99,120 (2024: £89,400) to the directors in respect of property rental.