REGISTERED NUMBER: 03951518 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Sunflowers Nurseries Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Jeffries

Mr P Wilkinson

Mr L Moore

REGISTERED OFFICE:

Suite 4, Bloxam Court

Corporation Street

Rugby

CV21 2DU

REGISTERED NUMBER:

03951518 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

FIXED ASSETS

Tangible assets

4

286,423

286,518

CURRENT ASSETS

Debtors

5

333,089

8,272

Cash at bank and in hand

17,145

116,241

350,234

124,513

CREDITORS

Amounts falling due within one year

6

(251,838

)

(160,552

)

NET CURRENT ASSETS/(LIABILITIES)

98,396

(36,039

)

TOTAL ASSETS LESS CURRENT LIABILITIES

384,819

250,479

PROVISIONS FOR LIABILITIES

(4,503

)

(3,783

)

NET ASSETS

380,316

246,696

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

380,016

246,396

380,316

246,696

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 14 May 2026 and were signed on its behalf by:

Mr L Moore - Director

1.	STATUTORY INFORMATION

Sunflowers 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 (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the 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.

Tangible fixed assets

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

Freehold property

-

2% on cost

Long leasehold

-

Over the lease term

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 41 (2025 - 43 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

572,270

62,278

634,548

Additions

20,694

1,379

22,073

At 31 March 2026

592,964

63,657

656,621

DEPRECIATION

At 1 April 2025

290,657

57,373

348,030

Charge for year

20,950

1,218

22,168

At 31 March 2026

311,607

58,591

370,198

NET BOOK VALUE

At 31 March 2026

281,357

5,066

286,423

At 31 March 2025

281,613

4,905

286,518

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

537

8,272

Amounts owed by group undertakings

311,303

-

Other debtors

21,249

-

333,089

8,272

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

20,512

12,907

Taxation and social security

148,333

56,888

Other creditors

82,993

90,757

251,838

160,552

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

£

Within one year

39,754

-

Between one and five years

126,692

-

In more than five years

150,000

-

316,446

-

8.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed money by companies under common control. The balances are unsecured, interest free and repayable on demand. At 31 March 2026, the balances owed by and to companies under common control were as follows:

Name of entity,

Amount owed by the company

Nursery Elite Ltd

311,303

311,303

9.	ULTIMATE CONTROLLING PARTY

There is no single ultimate controlling party.