REGISTERED NUMBER: 07263294 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Edith Rose Nurseries Ltd

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

22,799

24,508

22,799

24,508

CURRENT ASSETS

Debtors

6

5,818

24,804

Cash at bank and in hand

213,304

150,210

219,122

175,014

CREDITORS

Amounts falling due within one year

7

110,982

81,395

NET CURRENT ASSETS

108,140

93,619

TOTAL ASSETS LESS CURRENT LIABILITIES

130,939

118,127

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

130,938

118,126

SHAREHOLDERS' FUNDS

130,939

118,127

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 13 January 2026 and were signed by:

Mrs Rebecca Frances Fishwick - Director

1.	STATUTORY INFORMATION

Edith Rose Nurseries Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07263294

Registered office:

St Johns House

66 Kennel Ride

Ascot

Berkshire

SL5 7NW

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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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 31 (2024 - 30 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

20,000

AMORTISATION

At 1 August 2024

and 31 July 2025

20,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

16,416

48,445

22,439

11,248

98,548

Additions

-

6,834

-

120

6,954

At 31 July 2025

16,416

55,279

22,439

11,368

105,502

DEPRECIATION

At 1 August 2024

5,119

39,348

18,889

10,684

74,040

Charge for year

1,642

5,208

1,208

605

8,663

At 31 July 2025

6,761

44,556

20,097

11,289

82,703

NET BOOK VALUE

At 31 July 2025

9,655

10,723

2,342

79

22,799

At 31 July 2024

11,297

9,097

3,550

564

24,508

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

5,028

10,923

Other debtors

790

13,881

5,818

24,804

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Taxation and social security

9,706

5,684

Other creditors

101,276

75,711

110,982

81,395

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

1

Ordinary

£1

1

1

9.	RELATED PARTY DISCLOSURES

The company owes £165 (2024: £199) to its director, Mrs Rebecca Frances Fishwick who is also a sole shareholder of the company as at accounting year end date.