Kiwi Nurseries Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05162769

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		1
Tangible Assets	5		450,915		455,722

			450,916		455,723
CURRENT ASSETS
Stocks	6	25,000		28,000
Debtors	7	9,789		10,722
Cash at bank and in hand		1,630,996		1,427,147

		1,665,785		1,465,869
Creditors: Amounts Falling Due Within One Year	8	(110,649 )		(93,548 )

NET CURRENT ASSETS (LIABILITIES)			1,555,136		1,372,321

TOTAL ASSETS LESS CURRENT LIABILITIES			2,006,052		1,828,044

Creditors: Amounts Falling Due After More Than One Year	9		(24,193 )		(37,076 )

NET ASSETS			1,981,859		1,790,968

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			1,981,858		1,790,967

SHAREHOLDERS' FUNDS			1,981,859		1,790,968

Page 1

Page 2

Kiwi Nurseries Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christian Wilson

Director

10/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kiwi Nurseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05162769 . The registered office is Boundary Farm Cottage, Boundary Lane, Wrightington, Wigan, Lancashire, WN6 0YX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents amounts invoiced.

Income is recognised when it becomes due.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised over a period of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not depreciated
Plant & Machinery	20% of wirtten down value
Fixtures & Fittings	10% of wrtten down value

2.5. Taxation

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

No provision has been made where, in the director's opinion , the amount is not material to the compnay's financial position.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 12)

Page 3

Page 4

Kiwi Nurseries Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	32,800

As at 31 August 2025	32,800

Amortisation
As at 1 September 2024	32,799

As at 31 August 2025	32,799

Net Book Value
As at 31 August 2025	1

As at 1 September 2024	1

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 September 2024	216,166	508,008	211,869	936,043
Additions	-	44,542	3,056	47,598

As at 31 August 2025	216,166	552,550	214,925	983,641

Depreciation
As at 1 September 2024	-	315,654	164,667	480,321
Provided during the period	-	47,379	5,026	52,405

As at 31 August 2025	-	363,033	169,693	532,726

Net Book Value
As at 31 August 2025	216,166	189,517	45,232	450,915

As at 1 September 2024	216,166	192,354	47,202	455,722

6. Stocks

	2025	2024
	£	£
Finished goods	25,000	28,000

Page 4

Page 5

Kiwi Nurseries Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,034	4,603
Prepayments and accrued income	4,755	6,119

	9,789	10,722

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	25,203	17,259
Corporation tax	71,863	63,726
Accruals and deferred income	13,583	12,563

	110,649	93,548

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Directors loan account	24,193	37,076

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

11. Related Party Transactions

On 1 July 2004 the company purchased the nursery business previously carried on by the director.

In connection with this purchase the directors made a loan to the company.

Since 1 January 2005 the company has rented land belonging to the director and used for the purpose of its business.

Rent is paid on normal commercial terms.