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REGISTERED NUMBER: 04615068 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS

| FOR THE YEAR ENDED 31 AUGUST 2025

| FOR

| WHELDONS NURSERIES LTD

WHELDONS NURSERIES LTD (REGISTERED NUMBER: 04615068)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WHELDONS NURSERIES LTD

COMPANY INFORMATION

for the Year Ended 31 August 2025

| DIRECTORS: | R J Wheldon

| Mrs L E Wheldon

| SECRETARY: | R A E Bacon

| REGISTERED OFFICE: | 89 Thearne Lane

| Woodmansey

| Beverley

| East Yorkshire

| HU17 0SA

| REGISTERED NUMBER: | 04615068 (England and Wales)

| ACCOUNTANTS: | Sowerby

| Chartered Accountants

| Beckside Court

| Annie Reed Road

| Beverley

| East Yorkshire

| HU17 0LF

WHELDONS NURSERIES LTD (REGISTERED NUMBER: 04615068)

BALANCE SHEET

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 7,187 |  | 6,213 |  |

Investments | 6 | 50 |  | 50 |  |

7,237 |  | 6,263 |  |

CURRENT ASSETS

Stocks | 30,135 |  | 36,854 |  |

Debtors | 7 | 98,853 |  | 139,724 |  |

Cash at bank | 1,047,441 |  | 1,076,935 |  |

1,176,429 |  | 1,253,513 |  |

CREDITORS

Amounts falling due within one year | 8 | 257,116 |  | 312,960 |  |

NET CURRENT ASSETS | 919,313 |  | 940,553 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 926,550 |  | 946,816 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (22,747 | ) | (28,240 | ) |

PROVISIONS FOR LIABILITIES | (1,797 | ) | (1,080 | ) |

NET ASSETS | 902,006 |  | 917,496 |  |

WHELDONS NURSERIES LTD (REGISTERED NUMBER: 04615068)

BALANCE SHEET - continued

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 901,906 |  | 917,396 |  |

SHAREHOLDERS' FUNDS | 902,006 |  | 917,496 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2026 and were signed on its behalf by:

R J Wheldon - Director

WHELDONS NURSERIES LTD (REGISTERED NUMBER: 04615068)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Wheldons Nurseries Limited is a private company, limited by shares, incorporated and domiciled in England. Its registered number is 04615068. Its registered office and principal place of business at 89 Thearne Lane, Woodmansey, Beverley, East Yorkshire, HU17 0SA.

| The principal activity of the company is that of horticulture.

| The presentational currency of the financial statements is Pound Sterling (£).

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.

| Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the directors, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

| The directors, having taken into the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

| Turnover

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

| Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

| Turnover from the sale of goods is recognised at the point of sale.

| Sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten 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.

WHELDONS NURSERIES LTD (REGISTERED NUMBER: 04615068)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on cost and 20% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stock is calculated on the first in first out basis.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 6 ) .

WHELDONS NURSERIES LTD (REGISTERED NUMBER: 04615068)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 90,000 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 90,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 88,207 |  | 14,830 |  | 103,037 |  |

| Additions | 4,580 |  | - |  | 4,580 |  |

| At 31 August 2025 | 92,787 |  | 14,830 |  | 107,617 |  |

| DEPRECIATION

| At 1 September 2024 | 81,994 |  | 14,830 |  | 96,824 |  |

| Charge for year | 3,606 |  | - |  | 3,606 |  |

| At 31 August 2025 | 85,600 |  | 14,830 |  | 100,430 |  |

| NET BOOK VALUE

| At 31 August 2025 | 7,187 |  | - |  | 7,187 |  |

| At 31 August 2024 | 6,213 |  | - |  | 6,213 |  |

WHELDONS NURSERIES LTD (REGISTERED NUMBER: 04615068)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 50 |  |

| NET BOOK VALUE

| At 31 August 2025 | 50 |  |

| At 31 August 2024 | 50 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 81,992 |  | 122,816 |  |

| Amounts owed by group undertakings | 9,618 |  | 9,845 |  |

| Prepayments and accrued income | 7,243 |  | 7,063 |  |

98,853 |  | 139,724 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,569 |  | 5,429 |  |

| Trade creditors | 10,165 |  | 14,173 |  |

| Tax | 45,667 |  | 20,685 |  |

| Social security and other taxes | 1,405 |  | 1,427 |  |

| Wages control account | 462 |  | 470 |  |

| VAT | 33,948 |  | 29,877 |  |

| Directors' current accounts | 154,371 |  | 235,684 |  |

| Accruals and deferred income | 5,529 |  | 5,215 |  |

257,116 |  | 312,960 |  |

WHELDONS NURSERIES LTD (REGISTERED NUMBER: 04615068)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 5,712 |  | 5,569 |  |

| Bank loans - 2-5 years | 17,035 |  | 11,572 |  |

| Bank loans more 5 years | - |  | 11,099 |  |

22,747 |  | 28,240 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 years | - |  | 11,099 |  |

10. | RELATED PARTY DISCLOSURES

| At the year end the company owed its director, R J Wheldon £119,871 (2024: £235,684).

| This loan is interest free and repayable on demand.