REGISTERED NUMBER: 01178930 (England and Wales)

Brinkman (Horticultural Service) U.K.Ltd

Financial Statements for the Year Ended 31st December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J R Schuttrups

T van Mill

G J M Van Peer

REGISTERED OFFICE:

Lakeside House

Woodmansey Business Park

Plaxton Bridge Road

Beverley

East Yorkshire

HU17 0RT

REGISTERED NUMBER:

01178930 (England and Wales)

AUDITORS:

Smailes Goldie

Chartered Accountants

Statutory Auditor

Regent's Court

Princess Street

Hull

East Yorkshire HU2 8BA

FIXED ASSETS

Intangible assets

4

50,000

50,000

Tangible assets

5

416,381

415,792

466,381

465,792

CURRENT ASSETS

Stocks

6

193,447

172,011

Debtors

7

3,806,511

2,865,738

Cash at bank

1,254,900

1,262,657

5,254,858

4,300,406

CREDITORS

Amounts falling due within one year

8

3,959,767

3,034,337

NET CURRENT ASSETS

1,295,091

1,266,069

TOTAL ASSETS LESS CURRENT LIABILITIES

1,761,472

1,731,861

PROVISIONS FOR LIABILITIES

50,349

32,780

NET ASSETS

1,711,123

1,699,081

CAPITAL AND RESERVES

Called up share capital

10

400,000

400,000

Retained earnings

1,311,123

1,299,081

SHAREHOLDERS' FUNDS

1,711,123

1,699,081

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3rd June 2026 and were signed on its behalf by:

G J M Van Peer - Director

1.	STATUTORY INFORMATION

Brinkman (Horticultural Service) U.K.Ltd 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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

The company's ultimate holding company is Brinkman S- Gravenzande Holding BV a company incorporated in Holland, in whose group accounts, the results of this company are consolidated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on the dispatch of goods.

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

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery etc. - between 3 and 10 years

Stocks

Stock and work in progress is stated at the lower of cost and net realisable value and includes costs on delivery contracts recognised on a commissioned basis with the amounts of any payments on account and deferred invoicing within creditors.

Cost represents that expenditure which has been incurred in the normal course of business in bringing the product or service to its present location and condition. Cost is calculated using the first-in, first-out formula.

Net realisable value means estimated selling price less all further costs to completion and all cost to be incurred in marketing, selling and distribution.

In the case of work in progress, and production contracts the amount by which recorded turnover is in excess of payments on account is included in debtors as amounts recoverable on long term contracts. Payments in excess of recorded turnover and long term contracts are included in creditors as payments on account. The amount by which provisions or accruals for foreseeable losses exceed costs incurred, after transfers to cost of sales, is included within either provisions for liabilities and charges or creditors, as appropriate.

The amount of long term contracts, at cost incurred, less amounts transferred to cost of sales, after deducting foreseeable losses and payments on account not matched with turnover, is included in stocks and work in progress as long term contract balances.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Foreign currencies

Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the directors and parent company will continue to financially support the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st January 2025

and 31st December 2025

50,000

NET BOOK VALUE

At 31st December 2025

50,000

At 31st December 2024

50,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

739,371

Additions

215,375

Disposals

(188,994

)

At 31st December 2025

765,752

DEPRECIATION

At 1st January 2025

323,579

Charge for year

132,156

Eliminated on disposal

(106,364

)

At 31st December 2025

349,371

NET BOOK VALUE

At 31st December 2025

416,381

At 31st December 2024

415,792

The company has granted a debenture in favour of National Westminster Bank plc, creating fixed and floating charges over all of the company’s assets.

The debenture forms part of the company’s general banking arrangements. No borrowings or banking facilities were drawn against this security as at the balance sheet date, and accordingly no liabilities were outstanding to the bank at year end.

6.

STOCKS

2025

2024

£

£

Raw materials

193,447

172,011

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

1,856,820

1,285,735

Amounts owed by group undertakings

658,386

635,429

Other debtors

1,230,201

842,988

3,745,407

2,764,152

Amounts falling due after more than one year:

Amounts owed by group undertakings

61,104

101,586

Aggregate amounts

3,806,511

2,865,738

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,561,426

1,952,383

Tax

10

(10,701

)

Social security and other taxes

485,006

460,489

Other creditors

73,127

56,065

Amounts due to group

undertakings

388,009

238,175

Accruals and deferred income

452,189

337,926

3,959,767

3,034,337

9.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

74,500

85,000

Between one and five years

285,250

230,000

In more than five years

230,000

287,500

589,750

602,500

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

400,000

Ordinary

£1

400,000

400,000

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Matthew Fox FCCA (Senior Statutory Auditor)

for and on behalf of Smailes Goldie

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of the 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.

13.	ULTIMATE CONTROLLING PARTY

The ultimate holding company of this company is Brinkman S - Gravenzande Holding BV, a company incorporated in Holland.

The largest and smallest group in which results of the company are conslidated is that headed by Brinkman S - Gravenzande Holding BV. The consolidated financial statements of the group are available to the public and may be obtained from Brinkman S - Gravenzande Holding BV, Woutersweg 10, Postbus 2,2690 AA s'Gravenzande, the registered office.