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Registration number: 1463636

Grange Farm Nurseries Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Grange Farm Nurseries Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Grange Farm Nurseries Limited

Company Information

Directors | Mrs C J Nicholls R Nicholls

Registered office | Grange Farm Nursery Guarlford Malvern Worcestershire United Kingdom WR13 6NT

Accountants | Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Grange Farm Nurseries Limited

(Registration number: 1463636)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 170,143 | 170,660
Current assets |  |  |
Stocks |  | 131,533 | 117,439
Debtors | 5 | 5,086 | 12,139
Cash at bank and in hand |  | 69,627 | 81,966
|  | 206,246 | 211,544
Creditors: Amounts falling due within one year | 6 | (123,691) | (97,600)
Net current assets |  | 82,555 | 113,944
Net assets |  | 252,698 | 284,604
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 252,598 | 284,504
Shareholders' funds |  | 252,698 | 284,604

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 February 2026 and signed on its behalf by:

......................................... Mrs C J Nicholls Director

Grange Farm Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Grange Farm Nursery
Guarlford
Malvern
Worcestershire
WR13 6NT
United Kingdom

These financial statements were authorised for issue by the Board on 24 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Grange Farm Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Asset class | Depreciation method and rate
Freehold land | Not depreciated
Property improvements | 10% straight line basis
Plant and machinery | 12.5% straight line basis
Motor vehicles | 20% straight line basis

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress 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. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 7).

Grange Farm Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Land and buildings £ | Plant and machinery £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 171,052 | 35,690 | 20,330 | 227,072
At 31 December 2025 | 171,052 | 35,690 | 20,330 | 227,072
Depreciation
At 1 January 2025 | 2,976 | 33,106 | 20,330 | 56,412
Charge for the year | - | 517 | - | 517
At 31 December 2025 | 2,976 | 33,623 | 20,330 | 56,929
Carrying amount
At 31 December 2025 | 168,076 | 2,067 | - | 170,143
At 31 December 2024 | 168,076 | 2,584 | - | 170,660

Included within the net book value of land and buildings above is £168,075 (2024 - £168,075) in respect of freehold land and tenant improvements.

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 2,479 | 9,608
Prepayments | 2,516 | 2,366
Other debtors | 91 | 165
| 5,086 | 12,139

Grange Farm Nurseries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 23,289 | 9,681
Taxation and social security | 8,615 | 5,146
Accruals and deferred income | 6,236 | 5,912
Other creditors | 85,551 | 76,861
| 123,691 | 97,600