REGISTERED NUMBER: 05204129 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

FORREST NURSERIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R G Forrest

S N Forrest

SECRETARY:

S N Forrest

REGISTERED OFFICE:

Beckwith Barn

Warren Estate

Lordship Road

Writtle

Essex

CM1 3WT

REGISTERED NUMBER:

05204129 (England and Wales)

ACCOUNTANTS:

Lucentum Business Services Ltd

Beckwith Barn

Warren Estate

Lordship Road

Chelmsford

Essex

CM1 3WT

BUSINESS ADDRESS:

The Old Library

Coptfold Road

Brentwood

Essex

CM14 4BN

CURRENT ASSETS

Debtors

5

-

946

CREDITORS

Amounts falling due within one year

6

3,264

3,691

NET CURRENT LIABILITIES

(3,264

)

(2,745

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,264

)

(2,745

)

CAPITAL AND RESERVES

Called up share capital

7

286,000

286,000

Retained earnings

(289,264

)

(288,745

)

SHAREHOLDERS' FUNDS

(3,264

)

(2,745

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

S N Forrest - Director

1.	STATUTORY INFORMATION

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

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

Amounts are rounded to the nearest Pound Sterling (£).

The financial statements contain information about Forrest Nurseries Limited as an individual Company. Forrest Nurseries Limited is a subsidiary of R&S Forrest Holdings Limited, a Company registered in England and Wales.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Going Concern

At the balance sheet date the company had a small deficit on shareholders funds representing future expected costs of the company. The ultimate parent company has agreed to provide the company with sufficient funds to settle these costs.

The company is expected to remain dormant for the foreseeable future.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Critical accounting judgements and key sources of estimation uncertainty

Uncertainties exist in relation to the interpretation of complex tax legislation and changes in tax laws. At the balance sheet date, tax liabilities and assets are based on management's judgements around the application of the tax regulations. A provision is made for the best estimate of any additional liability only when it is assessed to be probable that an economic outflow will arise.

Turnover

Turnover represents fees received from customers for nursery care and is recognised at the point the company performs the service.

Tangible fixed assets

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

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non puttable ordinary shares.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax expected to be payable or receivable on the taxable profit or loss for the current year using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Where appropriate this amount is then amended for any adjustments in respect of prior periods

Current or deferred taxation assets and liabilities are not discounted.

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 the income statement in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 13 ) .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

-

946

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

2,625

-

Social security and other taxes

639

628

Accruals

-

3,063

3,264

3,691

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

155,750

Ordinary A

£1

155,750

155,750

130,200

Ordinary B

£1

130,200

130,200

25

Ordinary C

£1

25

25

25

Ordinary D

£1

25

25

286,000

286,000

8.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separate from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund. Contributions payable to the fund at the year end by the company and included in other creditors are £NIL (2024: £NIL).

2025

2024

£

£

Contributions payable by the company for the year

-

1,279

9.	CONTINGENT LIABILITIES

The company is party to a cross guarantee and debenture in respect of bank borrowings of the group. At the balance sheet date the bank borrowings of the group amounted to £4,081,404.

10.	ULTIMATE CONTROLLING PARTY

There is no individual who exercises overall control, however Mr and Mrs Forrest together control the company.

R&S Forrest Holdings Limited is regarded by the directors as being the company's ultimate parent company.

The largest and smallest group in which the results of this company are consolidated is R&S Forrest Holdings Limited. These financial statements are publicly available and can be obtained from the registered office of Forrest Nurseries Limited as the companies share the same registered office address.