FRY'S NURSERY LIMITED


Directors	Mrs J Fry
	Mr K A Fry


Company Secretary	Mrs J Fry


Registered Address	Frys Nursery
	Haye Road
	Plymouth
	PL9 8AT


Registered Number	04263576 (England and Wales)

Statement of Financial Position
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		10,830		399,031
			10,830		399,031
Current assets
Debtors	5	990,814		609
Cash at bank and on hand		64,603		57,656
		1,055,417		58,265
Creditors amounts falling due within one year	6	(337,840)		(188,026)
Net current assets (liabilities)			717,577		(129,761)
Total assets less current liabilities			728,407		269,270
Creditors amounts falling due after one year	7		(12,000)		(36,000)
Provisions for liabilities	9		(2,707)		(4,388)
Net assets			713,700		228,882
Capital and reserves
Called up share capital			200		200
Profit and loss account			713,500		228,682
Shareholders' funds			713,700		228,882

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 April 2026, and are signed on its behalf by:

Mr K A Fry
Director

Mrs J Fry
Director

Registered Company No. 04263576

FRY'S NURSERY LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and with the Companies Act 2006.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted net present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted net present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax
losses and other 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. Deferred tax is
measured using the tax rates and laws that have been enacted or substantively enacted by the
reporting date that are expected to apply to the reversal of the timing difference.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life. If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Tangible fixed assets and depreciation

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life. If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	15	-
Vehicles	25	-

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 October 24	30,800	30,800
At 30 September 25	30,800	30,800
Amortisation and impairment
At 01 October 24	30,800	30,800
At 30 September 25	30,800	30,800
Net book value
At 30 September 25	-	-
At 30 September 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 October 24	396,186	24,057	1,800	422,043
Additions	-	477	-	477
Disposals	(396,186)	(1,601)	-	(397,787)
At 30 September 25	-	22,933	1,800	24,733
Depreciation and impairment
At 01 October 24	9,928	11,711	1,373	23,012
Charge for year	-	1,678	107	1,785
On disposals	(9,928)	(966)	-	(10,894)
At 30 September 25	-	12,423	1,480	13,903
Net book value
At 30 September 25	-	10,510	320	10,830
At 30 September 24	386,258	12,346	427	399,031

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	990,188	-
Prepayments and accrued income	626	609
Total	990,814	609

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	44	219
Bank borrowings and overdrafts	24,000	24,000
Taxation and social security	191,528	44,106
Other creditors	14,036	11,937
Accrued liabilities and deferred income	108,232	107,764
Total	337,840	188,026

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	12,000	36,000
Total	12,000	36,000

8.	Secured creditors
	Included within creditors, amounts due within and after one year, are bank borrowings of £36,000 (2024: £60,000), secured by central government.

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,707	4,388
Total	2,707	4,388

10.	Share capital
	Issued, called up and fully paid Ordinary A shares of £1 each 100 (2024: 100) Ordinary B shares of £1 each 100 (2024: 100) Total 200 (2024: 200)

11.	Exceptional items
	During the year £713,742 (2024 - £nil) of profit of exceptional size or incidence was recorded and related to the sale and lease back of the company's freehold property. This was included in administrative expenses.