Company registration number 09258861 (England and Wales)
SUTTONS SEEDS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
SUTTONS SEEDS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
SUTTONS SEEDS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
101
101
Current assets
Debtors
5
41,858
41,858
Creditors: amounts falling due within one year
6
(100)
(100)
Net current assets
41,758
41,758
Net assets
41,859
41,859
Capital and reserves
Called up share capital
7
21,138
21,138
Share premium account
3,721
3,721
Profit and loss reserves
17,000
17,000
Total equity
41,859
41,859

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 March 2026 and are signed on its behalf by:
Mr I Burgess
Director
Company registration number 09258861 (England and Wales)
SUTTONS SEEDS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
Share capital
Share premium account
Profit and loss reserves
Total
£
£
£
£
Balance at 1 September 2023
21,138
3,721
17,000
41,859
Year ended 31 August 2024:
Profit and total comprehensive income
-
-
-
0
-
0
Balance at 31 August 2024
21,138
3,721
17,000
41,859
Year ended 31 August 2025:
Profit and total comprehensive income
-
-
-
0
-
0
Balance at 31 August 2025
21,138
3,721
17,000
41,859
The share premium account includes any premium received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
The profit and loss reserve represents cumulative profits or losses, net of dividends paid and other adjustments.
SUTTONS SEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Suttons Seeds Limited is a private company limited by shares incorporated in England and Wales. The registered office is Thompson & Morgan, Poplar Lane, Copdock, Ipswich, IP8 3BU.

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.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of T&M Topco Limited. These consolidated financial statements are available from its registered office, Thompson & Morgan Poplar Lane, Copdock, Ipswich, United Kingdom, IP8 3BU.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Suttons Seeds Limited is a wholly owned subsidiary of T&M Topco Limited and the results of Suttons Seeds Limited are included in the consolidated financial statements of T&M Topco Limited which are available from Thompson & Morgan Poplar Lane, Copdock, Ipswich, United Kingdom, IP8 3BU.

1.2
Going concern

Trading and cash flow of the wider group post year end remains strong. Forecasts for the true 12 months ahead show the Group continuing to remain cash positive even when modelled using worst case scenarios.

A t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

SUTTONS SEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
1.3
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
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 balance sheet 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.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2
Employees

The company had no employees during 2025 (2024: nil).

3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
101
101
4
Subsidiaries

Details of the company's subsidiaries at 31 August 2025 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Suttons Consumer Products Limited
Thompson & Morgan Poplar Lane, Copdock, Ipswich, England, IP8 3BU
Non-trading company
Ordinary
100
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
41,858
41,858
SUTTONS SEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
5
Debtors
(Continued)
- 5 -

Amounts owed by group undertakings are interest free and repayable on demand.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
100
100

Amounts owed to group undertakings are interest free and payable on demand.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' shares of £1 each
20,000
20,000
20,000
20,000
Ordinary 'B' shares of £1 each
1,138
1,138
1,138
1,138
21,138
21,138
21,138
21,138

All shares have equal voting rights. There are no restrictions on dividends and the repayment of capital.

8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Mr John Griffiths
Statutory Auditor:
UHY Hacker Young
Date of audit report:
19 March 2026
9
Financial commitments, guarantees and contingent liabilities

The Company has provided a debenture to HSBC UK Bank plc that secures the bank's borrowings over the company's assets. At 31 August 2025 there were no borrowings (2024: £nil).

SUTTONS SEEDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
10
Parent company

The immediate parent company of Suttons Seeds Limited is Thompson & Morgan Group Holdings Limited, incorporated in the United Kingdom. The ultimate parent company is T&M Topco Limited. T&M Topco Limited is the parent undertaking of the smallest and largest group which includes the company for which group financial statements are prepared. Copies of the group financial statements of T&M Topco Limited are available from the registered office; Thompson & Morgan, Poplar Lane, Copdock, Ipswich, United Kingdom, IP8 3BU.

There is no ultimate controlling party.

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