REGISTERED NUMBER: 13804916 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Greenshutters Nurseries Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R M Eavis

D M Eavis

REGISTERED OFFICE:

Greenshutters Nurseries

Fivehead

Taunton

Somerset

TA3 6PT

REGISTERED NUMBER:

13804916 (England and Wales)

ACCOUNTANTS:

A C Mole LLP

Stafford House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

FIXED ASSETS

Intangible assets

4

107,400

125,300

Tangible assets

5

534,900

504,985

642,300

630,285

CURRENT ASSETS

Stocks

158,373

158,956

Debtors

6

68,951

1,477

Cash at bank

29,262

56,927

256,586

217,360

CREDITORS

Amounts falling due within one year

7

654,550

605,444

NET CURRENT LIABILITIES

(397,964

)

(388,084

)

TOTAL ASSETS LESS CURRENT LIABILITIES

244,336

242,201

PROVISIONS FOR LIABILITIES

47,154

34,198

NET ASSETS

197,182

208,003

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

197,082

207,903

197,182

208,003

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 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 22 May 2026 and were signed on its behalf by:

R M Eavis - Director

1.	STATUTORY INFORMATION

Greenshutters Nurseries 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten 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.

Freehold property

-

33% on cost

Other tangible assets

-

20% on cost

Plant and machinery

-

33% on cost

Motor vehicles

-

20% on cost

Office equipment

-

50% on cost

Stocks

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

179,000

AMORTISATION

At 1 January 2025

53,700

Charge for year

17,900

At 31 December 2025

71,600

NET BOOK VALUE

At 31 December 2025

107,400

At 31 December 2024

125,300

5.	TANGIBLE FIXED ASSETS

Other

Freehold

tangible

Plant and

property

assets

machinery

£

£

£

COST

At 1 January 2025

375,986

27,742

116,277

Additions

81,655

-

5,176

Disposals

-

-

(445

)

At 31 December 2025

457,641

27,742

121,008

DEPRECIATION

At 1 January 2025

25,139

17,204

49,261

Charge for year

14,383

6,937

17,520

Eliminated on disposal

-

-

(259

)

At 31 December 2025

39,522

24,141

66,522

NET BOOK VALUE

At 31 December 2025

418,119

3,601

54,486

At 31 December 2024

350,847

10,538

67,016

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

81,932

14,027

615,964

Additions

-

1,869

88,700

Disposals

-

-

(445

)

At 31 December 2025

81,932

15,896

704,219

DEPRECIATION

At 1 January 2025

15,215

4,160

110,979

Charge for year

16,679

3,080

58,599

Eliminated on disposal

-

-

(259

)

At 31 December 2025

31,894

7,240

169,319

NET BOOK VALUE

At 31 December 2025

50,038

8,656

534,900

At 31 December 2024

66,717

9,867

504,985

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

62,667

1,382

Other debtors

-

95

VAT

6,284

-

68,951

1,477

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

36,699

14,139

Tax

20,236

12,180

PAYE and social security

7,560

6,289

VAT

-

9,249

Other creditors

8,620

10,172

Directors' current accounts

581,435

553,415

654,550

605,444