Company registration number 00503189 (England and Wales)
EVERTON NURSERIES LIMITED
ANNUAL REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
EVERTON NURSERIES LIMITED
COMPANY INFORMATION
Directors
Mr S M Collyer
Mr T J Collyer
Miss M R Currie
Company number
00503189
Registered office
Christchurch Road
Everton
Lymington
Hampshire
SO41 0BF
Accountants
Moore (South) LLP
Ocean Village
Southampton
Hampshire
SO14 3TG
EVERTON NURSERIES LIMITED
CONTENTS
Page
Directors' report
1
Accountants' report
2
Income statement
3
Statement of financial position
4
Statement of changes in equity
5
Notes to the financial statements
6 - 13
EVERTON NURSERIES LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities
The principal activity of the company continued to be that of the operation of the nursery and garden centre at Everton.
Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr S M Collyer
Mr T J Collyer
Miss M R Currie
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Miss M R Currie
Director
17 February 2026
EVERTON NURSERIES LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EVERTON NURSERIES LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Everton Nurseries Limited for the year ended 31 December 2025 set out on pages 3 to 13 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Everton Nurseries Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Everton Nurseries Limited and state those matters that we have agreed to state to the Board of Directors of Everton Nurseries Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Everton Nurseries Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Everton 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 profit of Everton Nurseries Limited. You consider that Everton 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 Everton 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 f inancial statements.

Moore (South) LLP
Chartered Accountants
The Quay, 30 Channel Way
Ocean Village
Southampton
Hampshire
SO14 3TG
17 February 2026
EVERTON NURSERIES LIMITED
INCOME STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
2025
2024
Notes
£
£
Revenue
2,788,566
2,754,621
Cost of sales
(2,436,590)
(2,347,417)
Gross profit
351,976
407,204
Administrative expenses
(574,904)
(562,293)
Other operating income
3
1,832,721
18,563
Operating profit/(loss)
1,609,793
(136,526)
Investment income
35,696
1,059
Finance costs
(3,550)
-
0
Profit/(loss) before taxation
1,641,939
(135,467)
Tax on profit/(loss)
6
(302,411)
21,568
Profit/(loss) for the financial year
1,339,528
(113,899)

The income statement has been prepared on the basis that all operations are continuing operations.

EVERTON NURSERIES LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 4 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
7
449,248
401,050
Current assets
Inventories
8
417,623
381,257
Trade and other receivables
9
114,403
128,327
Cash and cash equivalents
1,468,218
45,911
2,000,244
555,495
Current liabilities
10
(568,878)
(341,862)
Net current assets
1,431,366
213,633
Total assets less current liabilities
1,880,614
614,683
Non-current liabilities
11
(20,497)
-
0
Provisions for liabilities
(22,431)
(11,525)
Net assets
1,837,686
603,158
Equity
Called up share capital
13
7,000
7,000
Retained earnings
1,830,686
596,158
Total equity
1,837,686
603,158

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 17 February 2026 and are signed on its behalf by:
Mr T J Collyer
Director
Company registration number 00503189 (England and Wales)
EVERTON NURSERIES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
Share capital
Retained earnings
Total
Notes
£
£
£
Balance at 1 January 2024
7,000
710,057
717,057
Year ended 31 December 2024:
Loss and total comprehensive income
-
(113,899)
(113,899)
Balance at 31 December 2024
7,000
596,158
603,158
Year ended 31 December 2025:
Profit and total comprehensive income
-
1,339,528
1,339,528
Dividends
-
(105,000)
(105,000)
Balance at 31 December 2025
7,000
1,830,686
1,837,686
EVERTON NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
1
Accounting policies
Company information

Everton Nurseries Limited is a private company limited by shares incorporated in England and Wales. The registered office is Christchurch Road, Everton, Lymington, Hampshire, SO41 0BF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Property, plant and equipment

Property, plant and equipment are initially measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Freehold property
15 to 25 years straight line
Plant and machinery
4 to 10 years straight line
Computer equipment
3 to 5 years straight line
Motor vehicles
4 years straight line

Assets in the course of construction are not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of non-current assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss if any.

EVERTON NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 7 -

Recoverable amount is the higher of fair value less costs to sell and value in use.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. A reversal of an impairment loss is recognised immediately in profit or loss.

1.5
Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.

Inventories held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The impairment reversal is recognised in profit or loss.

EVERTON NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 8 -
Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, and preference shares that are classified as debt, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

EVERTON NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 9 -
1.10
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Other operating income

Other operating income consists of £1,806,714 relating to the sale of land and £26,007 (2024: £18,563) relating to Rent and utilities receivable.

4
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
51
51
EVERTON NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 10 -
5
Directors' remuneration and dividends
2025
2024
£
£
Remuneration paid to directors
228,954
221,750
Dividends paid to directors
105,000
-

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 3 (2024 - 3).

6
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
265,810
-
0
Deferred tax
Origination and reversal of timing differences
36,601
(21,568)
Total tax charge/(credit)
302,411
(21,568)
7
Property, plant and equipment
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
832,250
398,251
1,230,501
Additions
24,670
76,419
101,089
Disposals
(477)
(26,802)
(27,279)
At 31 December 2025
856,443
447,868
1,304,311
Depreciation and impairment
At 1 January 2025
493,480
335,971
829,451
Depreciation charged in the year
27,573
24,435
52,008
Eliminated in respect of disposals
-
0
(26,396)
(26,396)
At 31 December 2025
521,053
334,010
855,063
Carrying amount
At 31 December 2025
335,390
113,858
449,248
At 31 December 2024
338,770
62,280
401,050
EVERTON NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
8
Inventories
2025
2024
£
£
Inventories
417,623
381,257
9
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
66,972
74,388
Other receivables
47,431
28,244
114,403
102,632
Deferred tax asset
-
0
25,695
114,403
128,327
10
Current liabilities
2025
2024
£
£
Bank loans and overdrafts
-
0
1,676
Trade payables
177,075
194,831
Corporation tax
265,810
-
0
Other taxation and social security
86,218
111,678
Other payables
39,775
33,677
568,878
341,862
11
Non-current liabilities
2025
2024
£
£
Other payables
20,497
-
0
EVERTON NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
12
Deferred taxation

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Liabilities
Liabilities
Assets
Assets
2025
2024
2025
2024
Balances:
£
£
£
£
Accelerated capital allowances
22,431
11,525
-
-
Tax losses
-
-
-
25,695
22,431
11,525
-
25,695
2025
Movements in the year:
£
Asset at 1 January 2025
(14,170)
Charge to profit or loss
36,601
Liability at 31 December 2025
22,431

The deferred tax liability set out above is expected to reverse and relates to accelerated capital allowances that are expected to mature.

13
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
7,000
7,000
7,000
7,000
14
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
24,044
-
0
As lessor - operating leases
2025
2024
Amounts recognised in profit or loss:
£
£
Total lease income
26,007
18,563
EVERTON NURSERIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
15
Directors' transactions

Dividends totalling £105,000 (2024 - £0) were paid in the year in respect of shares held by the company's directors.

Interest free loans have been granted by the company to its directors as follows: Simon Collyer £10,000 (2024: £Nil). This was repaid after date.

16
Control

The company is controlled by the directors.

EVERTON NURSERIES LIMITED
DETAILED INCOME STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2025
2024
2024
£
£
£
£
Revenue
Sales of goods
2,788,566
2,754,621
Cost of sales
Opening stock of finished goods
381,257
396,781
Purchases and other direct costs
Finished goods purchases
1,261,342
1,228,337
Wages and salaries
926,447
933,627
Social security costs
80,431
62,427
Non-goods carriage inwards and import duty
561
957
Water
7,339
8,099
Power, light and heat
48,824
54,827
Property repairs and maintenance
129,804
20,728
Motor running expenses
18,208
22,891
Total purchases and other direct costs
2,472,956
2,331,893
Closing stock of finished goods
417,623
381,257
Total cost of sales
(2,436,590)
(2,347,417)
Gross profit
12.62%
351,976
14.78%
407,204
Other operating income
Rent and utilities receivable
26,007
18,563
Disposal of land
1,806,714
-
1,832,721
18,563
EVERTON NURSERIES LIMITED
DETAILED INCOME STATEMENT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2025
2024
2024
£
£
£
£
Administrative expenses
Wages and salaries
85,006
74,612
Social security costs
7,203
5,354
Staff welfare
15,431
13,261
Staff training
4,289
3,818
Staff pension costs defined contribution
28,730
24,877
Directors' remuneration
164,955
174,225
Directors' social security costs
35,173
28,499
Directors' pension costs - defined contribution scheme
41,400
26,400
Rates
16,035
7,595
Cleaning
10,254
14,903
Premises insurance
15,188
14,514
Computer running costs
24,792
19,669
Motor running expenses
9,238
10,254
Travelling expenses
2,469
304
Professional subscriptions
2,638
4,068
Legal and professional fees
(819)
-
Accountancy
4,525
4,735
Charitable donations
-
10
Bank charges
29,456
36,267
Credit card charges
580
-
Bad and doubtful debts
(9,876)
10,761
Printing and stationery
3,221
3,510
Advertising
9,976
11,472
Telecommunications
7,557
6,999
Sundry expenses
13,346
21,095
Depreciation
52,008
44,948
(Profit)/Loss on sale of tangible assets
406
162
(Profit)/loss on foreign exchange
1,723
(19)
(574,904)
(562,293)
Operating profit/(loss)
1,609,793
(136,526)
Investment income
Bank interest received
35,696
1,059
35,696
1,059
Finance costs
Bank interest on loans and overdrafts
(3,550)
-
Profit/(loss) before taxation
58.88%
1,641,939
4.92%
(135,467)
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