Company registration number 01294774 (England and Wales)
Gordon Rigg (Nurseries) Limited
Annual Report and
Financial Statements
for the year ended 31 July 2025
Gordon Rigg (Nurseries) Limited
Company Information
Directors
Mr P Rigg
Mrs P Rigg
Company number
01294774
Registered office
Calderbank Nurseries
Walsden
Todmorden
Lancashire
OL14 7TJ
Auditor
B M Howarth Ltd
West House
King Cross Road
Halifax
West Yorkshire
HX1 1EB
Bankers
Lloyds TSB Bank Plc
1 City Road East
Manchester
Lancashire
M15 4PU
Gordon Rigg (Nurseries) Limited
Contents
Page
Strategic report
1
Directors' report
2 - 3
Independent auditor's report
4 - 6
Statement of income and retained earnings
7
Statement of financial position
8
Statement of cash flows
9
Notes to the financial statements
10 - 16
Gordon Rigg (Nurseries) Limited
Strategic Report
for the year ended 31 July 2025
- 1 -

The directors present the strategic report for the year ended 31 July 2025.

Principal activities

The principal activity of the company continued to be that of a garden centre and nursery.

Business review

Despite challenges of trading conditions, the directors are pleased to see a slight increase in sales over the prior year. Wages costs continue to increase in line with minimum wage and supply chain issues continue to put pressure on the business margins. Administration costs remained tightly controlled throughout the year and this has helped maintain profitability, however some of the costs have been passed onto the customers.

Financial risks and uncertainties

The key risk affecting the company is that of a significant downturn in turnover, whether caused by competitive pressure or other market factors. The company's management mitigate this risk by providing a wide and varied range of quality products and reacting promptly to any market trends.

Employees

Details of the number of employees and related costs are shown in note 4 of the financial statements.

Payment of creditors

The company's policy is to pay creditors in line with each of the suppliers' credit terms.

Future developments

The prospects for the year to 31 July 2026 are very encouraging with the directors looking to provide customers with an improved shopping experience and an extended range of products.

On behalf of the board

Mr P Rigg
Director
23 January 2026
Gordon Rigg (Nurseries) Limited
Directors' Report
for the year ended 31 July 2025
- 2 -

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

Results and dividends

The results for the year are set out on page 7.

Ordinary dividends were paid amounting to £210,000. The directors do not recommend payment of a further dividend.

Directors

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

Mr P Rigg
Mrs P Rigg
Auditor

The auditor, B M Howarth Ltd, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Strategic Report

The company has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the company's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7.

Gordon Rigg (Nurseries) Limited
Directors' Report (continued)
for the year ended 31 July 2025
- 3 -
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
Mr P Rigg
Director
23 January 2026
Gordon Rigg (Nurseries) Limited
Independent Auditor's Report
to the members of Gordon Rigg (Nurseries) Limited
- 4 -
Opinion

We have audited the financial statements of Gordon Rigg (Nurseries) Limited (the 'company') for the year ended 31 July 2025 which comprise the statement of income and retained earnings, the statement of financial position, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 July 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.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

Gordon Rigg (Nurseries) Limited
Independent Auditor's Report
to the members of Gordon Rigg (Nurseries) Limited (continued)
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Based on our understanding of the company and the sector in which it operates, our audit work considers the risk of material misstatement on the financial statements as a result of non-compliance with laws and regulations, this includes fraud. These laws and regulations include, but are not limited to, those that relate to the form and content of the financial statements, such as the Company accounting policies, the financial reporting framework and the UK Companies Act 2006.

We evaluated management incentives and opportunities for manipulation of the financial statements and determined that the principal risks related to management bias in accounting estimates and understatement or overstatement of revenue. Our audit procedures included, but were not limited to:

- Agreement of the financial statements disclosures to underlying supporting documentation;

- Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud;

- Challenging assumptions, accounting estimates and judgements made by Directors;

- Review of underlying records to ensure completeness of income;

- Identifying and testing journal entries to ensure they are appropriate;

- Sample testing of income and expenditure to ensure correct cut-off has been applied.;

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error.

There are inherent limitations in audit procedures, the further removed non compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

Gordon Rigg (Nurseries) Limited
Independent Auditor's Report
to the members of Gordon Rigg (Nurseries) Limited (continued)
- 6 -

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Charles R Moorby (Senior Statutory Auditor)
For and on behalf of B M Howarth Ltd, Statutory Auditor
Chartered Accountants
West House
King Cross Road
Halifax
West Yorkshire
HX1 1EB
23 January 2026
Gordon Rigg (Nurseries) Limited
Statement of Income and Retained Earnings
for the year ended 31 July 2025
- 7 -
2025
2024
Notes
£
£
Turnover
2
12,480,131
12,215,820
Cost of sales
(10,601,706)
(10,192,354)
Gross profit
1,878,425
2,023,466
Administrative expenses
(1,885,264)
(1,933,022)
Other operating income
335,658
88,130
Operating profit
3
328,819
178,574
Interest receivable
6
8,380
-
0
Profit before taxation
337,199
178,574
Tax on profit
7
(98,165)
(63,730)
Profit for the financial year
239,034
114,844
Retained earnings brought forward
6,900,548
6,995,704
Dividends
8
(210,000)
(210,000)
Retained earnings carried forward
6,929,582
6,900,548

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

Gordon Rigg (Nurseries) Limited
Statement of financial position
as at 31 July 2025
31 July 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
9
3,970,657
4,017,925
Current assets
Stocks
10
2,324,070
2,300,845
Debtors
11
430,120
301,659
Cash at bank and in hand
1,858,355
1,840,116
4,612,545
4,442,620
Creditors: amounts falling due within one year
12
(1,541,258)
(1,422,825)
Net current assets
3,071,287
3,019,795
Total assets less current liabilities
7,041,944
7,037,720
Provisions for liabilities
(91,362)
(116,172)
Net assets
6,950,582
6,921,548
Capital and reserves
Called up share capital
15
21,000
21,000
Profit and loss reserves
6,929,582
6,900,548
Total equity
6,950,582
6,921,548
The financial statements were approved by the board of directors and authorised for issue on 23 January 2026 and are signed on its behalf by:
Mr P Rigg
Director
Company registration number 01294774 (England and Wales)
Gordon Rigg (Nurseries) Limited
Statement of Cash Flows
for the year ended 31 July 2025
- 9 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
17
538,002
632,833
Income taxes paid
(70,103)
(110,790)
Net cash inflow from operating activities
467,899
522,043
Investing activities
Purchase of tangible fixed assets
(222,149)
(287,435)
Proceeds from disposal of tangible fixed assets
26,464
-
0
Connected parties loan (repayments)/receipts
(52,355)
10,412
Interest received
8,380
-
0
Net cash used in investing activities
(239,660)
(277,023)
Financing activities
Decrease in hire purchase obligations
-
0
(14,783)
Dividends paid
(210,000)
(210,000)
Net cash used in financing activities
(210,000)
(224,783)
Net increase in cash and cash equivalents
18,239
20,237
Cash and cash equivalents at beginning of year
1,840,116
1,819,879
Cash and cash equivalents at end of year
1,858,355
1,840,116
Gordon Rigg (Nurseries) Limited
Notes to the financial statements
for the year ended 31 July 2025
- 10 -
1
Accounting policies
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.

The financial statements are prepared in sterling, which is the functional currency of the company.

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

Going concern

A true 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.

Turnover

Turnover is recognised at the fair value of the consideration received for goods provided in the normal course of business, and is shown net of VAT. Income is recognised at the point of sale on provision of goods.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

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

Freehold properties
2% straight line
Leasehold properties
Straight line over the life of the lease
Plant and equipment
25% reducing balance
Fixtures, fittings and equipment
25% reducing balance
Motor vehicles
25% reducing balance

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.

Stocks

Stock is valued at the lower of cost and net realisable value.

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 tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Gordon Rigg (Nurseries) Limited
Notes to the financial statements (continued)
for the year ended 31 July 2025
1
Accounting policies
(continued)
- 11 -
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases

Rental income from operating leases is recognised on a receipts basis over the term of the relevant lease.

2
Turnover and other revenue

All turnover is derived from the company's principal activity undertaken in United Kingdom.

2025
2024
£
£
Other revenue
Interest income
8,380
-
Rental income
90,923
88,130
3
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
8,750
8,750
Depreciation of tangible fixed assets
242,953
196,669
Gordon Rigg (Nurseries) Limited
Notes to the financial statements (continued)
for the year ended 31 July 2025
- 12 -
4
Employees

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

2025
2024
Number
Number
Direct sales and warehouse
190
195
Management and administration
19
19
Total
209
214

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
3,925,521
3,687,494
Social security costs
323,843
263,386
Pension costs
80,009
71,995
4,329,373
4,022,875
5
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
16,848
16,848
Company pension contributions
74
66
16,922
16,914

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 1 (2024 - 1).

6
Interest receivable
2025
2024
£
£
Interest income
Interest on bank deposits
8,380
-
0
Gordon Rigg (Nurseries) Limited
Notes to the financial statements (continued)
for the year ended 31 July 2025
- 13 -
7
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
122,976
70,125
Deferred tax
Origination and reversal of timing differences
(24,811)
(6,395)
Total tax charge
98,165
63,730

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
337,199
178,574
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
84,300
44,644
Tax effect of income not taxable in determining taxable profit
(11,500)
-
0
Depreciation on assets not qualifying for tax allowances
25,365
19,086
Taxation charge for the year
98,165
63,730
8
Dividends
2025
2024
£
£
Equity dividends on ordinary shares
210,000
210,000
Gordon Rigg (Nurseries) Limited
Notes to the financial statements (continued)
for the year ended 31 July 2025
- 14 -
9
Tangible fixed assets
Freehold properties
Leasehold properties
Plant and equipment
Fixtures, fittings and equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 August 2024
3,021,415
1,884,360
666,593
1,720,136
274,425
7,566,929
Additions
145,000
-
0
-
0
60,449
16,700
222,149
Disposals
(17,500)
-
0
-
0
-
0
(30,594)
(48,094)
At 31 July 2025
3,148,915
1,884,360
666,593
1,780,585
260,531
7,740,984
Depreciation and impairment
At 1 August 2024
992,789
495,700
596,563
1,270,312
193,640
3,549,004
Depreciation charged in the year
60,912
18,298
17,508
125,011
21,224
242,953
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(21,630)
(21,630)
At 31 July 2025
1,053,701
513,998
614,071
1,395,323
193,234
3,770,327
Carrying amount
At 31 July 2025
2,095,214
1,370,362
52,522
385,262
67,297
3,970,657
At 31 July 2024
2,028,626
1,388,660
70,030
449,824
80,785
4,017,925
10
Stocks
2025
2024
£
£
Finished goods and goods for resale
2,324,070
2,300,845
11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,908
2,160
Amounts owed by connected company
284,434
232,079
Prepayments and accrued income
143,778
67,420
430,120
301,659
Gordon Rigg (Nurseries) Limited
Notes to the financial statements (continued)
for the year ended 31 July 2025
- 15 -
12
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
589,967
477,011
Corporation tax
122,997
70,125
Other taxation and social security
409,785
469,655
Directors' current account
55,524
-
Other creditors
196,390
142,742
Accruals and deferred income
166,595
263,292
1,541,258
1,422,825
13
Deferred taxation
2025
£
Liability at 1 August 2024
116,172
Credit to profit or loss
(24,810)
Liability at 31 July 2025
91,362

The above balances relate to accelerated capital allowances.

14
Retirement benefit schemes
2025
2024
£
£
Charge to profit or loss
80,009
71,995

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

15
Share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
21,000 Ordinary shares of £1 each
21,000
21,000
16
Related party transactions

At the balance sheet date 31 July 2025 the company was owed £232,079 (2024: £232,079) from G R N Properties Limited, a company incorporated in England and Wales and under the control of the directors.

Gordon Rigg (Nurseries) Limited
Notes to the financial statements (continued)
for the year ended 31 July 2025
- 16 -
17
Cash generated from operations
2025
2024
£
£
Profit for the year after tax
239,034
114,844
Adjustments for:
Taxation charged
98,165
63,730
Investment income
(8,380)
-
0
Depreciation of tangible fixed assets
242,953
196,669
Movements in working capital:
(Increase)/decrease in stocks
(23,225)
182,525
(Increase)/decrease in debtors
(76,106)
92,465
Increase/(decrease) in creditors
65,561
(17,400)
Cash generated from operations
538,002
632,833
18
Analysis of changes in net funds
1 August 2024
Cash flows
31 July 2025
£
£
£
Cash at bank and in hand
1,840,116
18,239
1,858,355
19
Company information

Gordon Rigg (Nurseries) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Calderbank Nurseries, Walsden, Todmorden, Lancashire, OL14 7TJ.

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