REGISTERED NUMBER: 03835221 (England and Wales)

BOTANY BAY NURSERIES LIMITED

Unaudited Financial Statements for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J P Ratcliffe

J Drysdale

REGISTERED OFFICE:

Edgioake Lane

Astwood Bank

Redditch

Worcestershire

B96 6BG

REGISTERED NUMBER:

03835221 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

279,103

287,065

279,103

287,065

CURRENT ASSETS

Stocks

291,091

370,411

Debtors

6

13,391

22,582

Cash at bank and in hand

407,844

298,588

712,326

691,581

CREDITORS

Amounts falling due within one year

7

251,300

237,226

NET CURRENT ASSETS

461,026

454,355

TOTAL ASSETS LESS CURRENT LIABILITIES

740,129

741,420

CREDITORS

Amounts falling due after more than one year

8

(109,699

)

(96,752

)

PROVISIONS FOR LIABILITIES

(19,027

)

(35,444

)

NET ASSETS

611,403

609,224

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

611,303

609,124

SHAREHOLDERS' FUNDS

611,403

609,224

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 27 May 2026 and were signed on its behalf by:

J Drysdale - Director

1.	STATUTORY INFORMATION

Botany Bay 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.

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.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Glasshouses

-

15% on reducing balance

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.

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 16 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

152,000

AMORTISATION

At 1 October 2024

and 30 September 2025

152,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 October 2024

241,063

471,038

51,737

Additions

-

1,217

4,598

At 30 September 2025

241,063

472,255

56,335

DEPRECIATION

At 1 October 2024

44,894

398,414

38,802

Charge for year

12,084

15,871

2,806

At 30 September 2025

56,978

414,285

41,608

NET BOOK VALUE

At 30 September 2025

184,085

57,970

14,727

At 30 September 2024

196,169

72,624

12,935

Motor

vehicles

Glasshouses

Totals

£

£

£

COST

At 1 October 2024

72,341

138,340

974,519

Additions

18,250

-

24,065

At 30 September 2025

90,591

138,340

998,584

DEPRECIATION

At 1 October 2024

71,495

133,849

687,454

Charge for year

592

674

32,027

At 30 September 2025

72,087

134,523

719,481

NET BOOK VALUE

At 30 September 2025

18,504

3,817

279,103

At 30 September 2024

846

4,491

287,065

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,398

13,722

Other debtors

6,740

8,516

Prepayments

253

344

13,391

22,582

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

26,416

19,562

Trade creditors

65,410

64,132

Social security and other taxes

19,198

15,853

Other creditors

12,690

11,996

Directors' current accounts

50,000

50,000

Accruals and deferred income

(2

)

1

Accrued expenses

77,588

75,682

251,300

237,226

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

12,289

8,333

Bank loans - 2-5 years

20,991

-

Directors loan account

76,419

88,419

109,699

96,752

9.	RELATED PARTY DISCLOSURES

Botany Bay Nurseries Limited and PlugPlants4u Limited are related parties by virtue of the fact that the shareholders of PlugPlants4u, are close family members of the directors of Botany Bay Nurseries Limited.

Included in creditors is £6,798 (2024: Creditor £4,398) due to the company's related party PlugPlants4u Limited.

10.	ULTIMATE CONTROLLING PARTY

During the current and previous year there was no ultimate controlling party.