REGISTERED NUMBER: 04272959 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Plant Designs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

W Braid

SECRETARY:

W B D Hall

REGISTERED OFFICE:

63 Farringdon Road

London

EC1M 3JB

REGISTERED NUMBER:

04272959 (England and Wales)

FIXED ASSETS

Intangible assets

4

470,000

585,361

Tangible assets

5

151,710

160,190

621,710

745,551

CURRENT ASSETS

Stocks

689,062

543,395

Debtors

6

781,551

561,708

Cash at bank

403,878

602,031

1,874,491

1,707,134

CREDITORS

Amounts falling due within one year

7

1,376,632

1,259,396

NET CURRENT ASSETS

497,859

447,738

TOTAL ASSETS LESS CURRENT LIABILITIES

1,119,569

1,193,289

CREDITORS

Amounts falling due after more than one year

8

-

(75,954

)

PROVISIONS FOR LIABILITIES

(38,998

)

(35,511

)

NET ASSETS

1,080,571

1,081,824

CAPITAL AND RESERVES

Called up share capital

900,000

900,000

Retained earnings

180,571

181,824

1,080,571

1,081,824

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 6 May 2026 and were signed by:

W Braid - Director

1.	STATUTORY INFORMATION

Plant Designs 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.

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, was being amortised evenly over its estimated useful life of thirty two years. As at 31st December 2024 the directors re-assessed the carrying value of goodwill and determined that it should be written off over the following five years. Accordingly, the carrying value as at 31st December 2025 has been assessed at £470,000 and this amount will be written off over the next four 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.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 60 (2024 - 65 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

1,165,114

AMORTISATION

At 1 January 2025

579,753

Charge for year

115,361

At 31 December 2025

695,114

NET BOOK VALUE

At 31 December 2025

470,000

At 31 December 2024

585,361

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

757,497

Additions

82,929

At 31 December 2025

840,426

DEPRECIATION

At 1 January 2025

597,307

Charge for year

91,409

At 31 December 2025

688,716

NET BOOK VALUE

At 31 December 2025

151,710

At 31 December 2024

160,190

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

442,617

347,534

Other debtors

338,934

214,174

781,551

561,708

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

133,757

237,804

Taxation and social security

466,574

431,945

Other creditors

776,301

589,647

1,376,632

1,259,396

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

48,949

Hire purchase contracts

-

27,005

-

75,954

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Plant Designs Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Plant Designs Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Plant Designs Limited and state those matters that we have agreed to state to the director of Plant Designs Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Plant Designs Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Plant Designs Limited. You consider that Plant Designs Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Plant Designs Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

6 May 2026