Joseph Rochford Holdings Ltd

	Page
Directors' Report	1—2
Consolidated Profit and Loss Account	3
Consolidated Statement of Comprehensive Income	4
Consolidated Balance Sheet	5—6
Company Balance Sheet	7—8
Consolidated Statement of Changes in Equity	9
Notes to the Financial Statements	10—15

The directors present their report and the financial statements for the year ended 30 September 2025.

Review of the Business

The principal activities of the company in the year under review were those of a holding company. There have not been any significant changes in the company's principal activities in the period. The directors are not aware, at the date of this report, of any likely major changes in the company's activities in the next year.

The company continues to invest in improvements to the nursery sites. The directors regard continuing investment as necessary for the future success of the group's business.

The results of the company's performance during the period are set out on pages 5 and 6 of the financial statements. The company continually reviews its forecasted income and expenditure to ensure that it has the relevant resources to meet its obligations. Overheads are carefully monitored to ensure that they reflect the company's planned revenue and financial results.

There are no significant events since the balance sheet date.

Principal Risks and Uncertainties

The directors believe that the principal risks and uncertainties to be encountered by the company relate to the effect of the conflicts in the Middle East and Ukraine on the economic climate and the threats posed to the horticulture industry of the current concerns over plant health and the threats from imported pests and diseases. The precise nature and scale of these threats is currently unclear.

Going Concern

The directors have considered the financial position of the company and have a strong expectation that the company has adequate resources to meet its liabilities as they fall due and to continue in operational existence for the foreseeable future.

The cost of living crisis currently affecting the UK economy is the result of a number of events including the aftermath of Brexit, and the conflicts in the Middle East and Ukraine. This has resulted in sharp increases in energy and other costs, which in turn has led to high inflation and a rise in interest rates. While noting that the ultimate effects may be difficult to quantify at this time, the directors do not underestimate the current situation. Sales income may be impacted consequently, however the directors are confident that the Group has an adequacy of financial reserves so required to continue in full operational existence during this period and thereafter.

Accordingly these financial statements have been prepared on a going concern basis.

Environment

The company recognises the importance of its environmental responsibilities, monitors its impact on the environment, and designs and implements policies to reduce any damage that might be caused by the company's activities. The company takes a proactive approach with regard to plant health, from procurement of young plants and trade material through to company procedures for growing and plant husbandry. The company operates in accordance with legislation and initiatives designed to minimise the company's impact on the environment including the safe disposal of waste, recycling and reducing energy consumption.

Employees

Details of the number of employees and related costs can be found in notes 5 to 7 to the financial statements.

Future Developments

The main focus for development, in the short term, is to grow and transform the group through its continued expansion, and by greater use of technology. There are rolling plans to modernise equipment and upgrade the nursery infrastructure. Processes and working practices are continually being reviewed and thus adapted to meet current and future challenges.

The Group is structured to separate the two fundamental core businesses of Joseph Rochford Gardens Limited between that of the growing of plants & shrubs and trading in other nursery products from that of a mixed-use farm.

All of the company officers and directors in all group companies are the same.

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Joseph Rochford Holdings Ltd

Directors' Report (continued)

For The Year Ended 30 September 2025

Dividends

No interim dividend was paid on the Ordinary A £1 shares.

An interim dividend of £55,000 on the Ordinary B £1 shares was paid on 31 March 2025. A final dividend of £45,000 was paid on 1 May 2025.

An interim dividend of £40,000 on the Ordinary C £1 shares was paid on 31 March 2025. A final dividend of £45,000 was paid on 1 May 2025.

The total distribution of dividends for the year ended 30 September 2025 is £185,000.

Directors

The directors who held office during the year were as follows:

J P Rochford MBE

K A Rochford

C M Wray FCA

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company and group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

K A Rochford

Director

19/06/2026

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Joseph Rochford Holdings Ltd

Consolidated Profit and Loss Account

For The Year Ended 30 September 2025

Consolidated Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		4,163,271	4,437,628
Cost of sales		(3,288,434 )	(3,409,834 )

GROSS PROFIT		874,837	1,027,794

Administrative expenses		(1,145,864 )	(1,139,648 )
Other operating income		162,551	162,286

OPERATING (LOSS)/PROFIT		(108,476 )	50,432
Fair value gains on investment properties		250,000	-
(Loss)/profit on disposal of fixed assets		(250,465 )	5,500
Other interest receivable and similar income		10,436	1,102
Interest payable and similar charges		(27,755 )	(27,905 )

(LOSS)/PROFIT BEFORE TAXATION		(126,260 )	29,129
Tax on (Loss)/profit		5,844	24,382

(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR ATTRIBUTABLE TO THE OWNERS OF THE PARENT		(120,416 )	53,511

The notes on pages 10 to 15 form part of these financial statements.

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Joseph Rochford Holdings Ltd

Consolidated Statement of Comprehensive Income

For The Year Ended 30 September 2025

Consolidated Statement of Comprehensive Income

	2025	2024
	£	£
LOSS FOR THE FINANCIAL YEAR	(120,416 )	53,511
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR ATTRIBUTABLE TO THE OWNERS OF THE PARENT	(120,416 )	53,511

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Joseph Rochford Holdings Ltd

Consolidated Balance Sheet

As At 30 September 2025

Consolidated Balance Sheet

Registered number: 11625704

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		254,619
Tangible Assets	5		3,647,319		3,324,192
Investment Properties	6		2,788,096		2,788,096

			6,435,415		6,366,907
CURRENT ASSETS
Stocks		630,045		837,000
Debtors		307,914		404,967
Cash at bank and in hand		1,035,633		1,052,300

		1,973,592		2,294,267
Creditors: Amounts Falling Due Within One Year		(718,062 )		(651,399 )

NET CURRENT ASSETS (LIABILITIES)			1,255,530		1,642,868

TOTAL ASSETS LESS CURRENT LIABILITIES			7,690,945		8,009,775

Creditors: Amounts Falling Due After More Than One Year	8		(268,418 )		(281,832 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(393,070 )		(393,070 )

NET ASSETS			7,029,457		7,334,873

CAPITAL AND RESERVES
Called up share capital	9		50,000		50,000
Revaluation reserve			806,966		756,966
Profit and Loss Account			6,172,491		6,527,907

SHAREHOLDERS' FUNDS			7,029,457		7,334,873

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Joseph Rochford Holdings Ltd

Consolidated Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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.

On behalf of the board

J P Rochford MBE

Director

19/06/2026

The notes on pages 10 to 15 form part of these financial statements.

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Joseph Rochford Holdings Ltd

Company Balance Sheet

As At 30 September 2025

Company Balance Sheet

Registered number: 11625704

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		254,619
Tangible Assets	5		3,371,312		3,146,769
Investment Properties	6		2,788,096		2,788,096
Investments	7		50,100		50,100

			6,209,508		6,239,584
CURRENT ASSETS
Debtors		1,049,325		987,447
Cash at bank and in hand		517,542		710,271

		1,566,867		1,697,718
Creditors: Amounts Falling Due Within One Year		(122,003 )		(152,582 )

NET CURRENT ASSETS (LIABILITIES)			1,444,864		1,545,136

TOTAL ASSETS LESS CURRENT LIABILITIES			7,654,372		7,784,720

Creditors: Amounts Falling Due After More Than One Year	8		(268,418 )		(281,832 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(393,070 )		(393,070 )

NET ASSETS			6,992,884		7,109,818

CAPITAL AND RESERVES
Called up share capital	9		50,000		50,000
Revaluation reserve			806,966		756,966
Profit and Loss Account			6,135,918		6,302,852

SHAREHOLDERS' FUNDS			6,992,884		7,109,818

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Joseph Rochford Holdings Ltd

Company Balance Sheet (continued)

As At 30 September 2025

In accordance with section 408(3) of the Companies Act 2006, the company has not presented its own profit and loss account and the related notes. The company's profit for the year was £ 68,066 (2024: £ 219,253 profit).

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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

J P Rochford MBE

Director

19/06/2026

The notes on pages 10 to 15 form part of these financial statements.

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Joseph Rochford Holdings Ltd

Consolidated Statement of Changes in Equity

For The Year Ended 30 September 2025

Consolidated Statement of Changes in Equity

	Share Capital	Revaluation reserve	Profit and Loss Account	Total
	£	£	£	£
As at 1 October 2023	50,000	756,966	6,516,896	7,323,862
Profit for the year and total comprehensive income	-	-	53,511	53,511

Dividends paid	-	-	(42,500)	(42,500)

As at 30 September 2024 and 1 October 2024	50,000	756,966	6,527,907	7,334,873


Loss for the year and total comprehensive income	-	-	(120,416 )	(120,416)

Dividends paid	-	-	(185,000)	(185,000)
Transfer from revaluation reserve	-	-	(50,000)	(50,000)
Transfer to/from Profit & Loss Account	-	50,000	-	50,000

As at 30 September 2025	50,000	806,966	6,172,491	7,029,457

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Joseph Rochford Holdings Ltd

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

Joseph Rochford Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11625704 . The registered office is Basepoint Business Centre, 110 Butterfield, Great Marlings,, Luton, LU2 8DL.

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. Basis Of Consolidation

The group consolidated financial statements include the financial statements of the company and all of its subsidiary undertakings together with the group’s share of the results of associates made up to 30 September 2025.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. Where the group owns less than 50% of the voting powers of an entity but controls the entity by virtue of an agreement with other investors which give it control of the financial and operating policies of the entity, it accounts for that entity as a subsidiary.

Where a subsidiary has different accounting policies to the group, adjustments are made to those subsidiary financial statements to apply the group’s accounting policies when preparing the consolidated financial statements.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the group holds a long-term interest and where the group has significant influence. The group considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate. The results of associates are accounted for using the equity method of accounting.

Any subsidiary undertakings or associates sold or acquired during the year are included up to, or from, the dates of change of control or change of significant influence respectively.

Where control of a subsidiary is lost, the gain or loss is recognised in the consolidated income statement. The cumulative amounts of any exchange differences on translation, recognised in equity, are not included in the gain or loss on disposal and are transferred to retained earnings. The gain or loss also includes amounts included in other comprehensive income that are required to be reclassified to profit or loss but excludes those amounts that are not required to be reclassified.

Where control of a subsidiary is achieved in stages, the initial acquisition that gave the group control is accounted for as a business combination. Thereafter where the group increases its controlling interest in the subsidiary the transaction is treated as a transaction between equity holders. Any difference between the fair value of the consideration paid and the carrying amount of the non-controlling interest acquired is recognised directly in equity. No changes are made to the carrying value of assets, liabilities or provisions for contingent liabilities.

2.3. Business Combinations

Business combinations are accounted for by applying the purchase method.

The cost of a business combination is the fair value of the consideration given, liabilities incurred or assumed and of equity instruments issued plus the costs directly attributable to the business combination. Where control is achieved in stages the cost is the consideration at the date of each transaction.

Contingent consideration is initially recognised at estimated amount where the consideration is probable and can be measured reliably. Where (i) the contingent consideration is not considered probable or cannot be reliably measured but subsequently becomes probable and measurable or (ii) contingent consideration previously measured is adjusted, the amounts are recognised as an adjustment to the cost of the business combination.

On acquisition of a business, fair values are attributed to the identifiable assets, liabilities and contingent liabilities unless the fair value cannot be measured reliably, in which case the value is incorporated in goodwill. Intangible assets are only recognised separately from goodwill where they are separable and arise from contractual or other legal rights. Where the fair value of contingent liabilities cannot be reliably measured they are disclosed on the same basis as other contingent liabilities.

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Joseph Rochford Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.4. Significant judgements and estimations

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

(a) Critical accounting estimates and assumptions

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

(i) Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See the note below for the carrying amount of the fixed assets and for the useful economic lives for each class of assets.

(ii) Stock provisioning

When calculating the stock provision, management considers the nature and condition of the stock, as well as applying assumptions around anticipated saleability of stock. See the note below for the net carrying amount of the stock and associated provision.

(iii) Impairment of debtors

The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience. See the note below for the net carrying amount of the debtors and associated impairment provision.

2.5. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.6. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property is stated at cost or valuation less accumulated amortisation and accumulated impairment losses. Amortisation is calculated, using the straight-line method once the asset has reached completion, to allocate the depreciable cost or valuation of the assets to their residual values over their estimated useful lives over 5 years.

Where factors, such as technological advancement indicate that residual value or useful life have changed, the residual value, useful life or amortisation rate are amended prospectively to reflect the new circumstances.

The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired.

Development costs that are directly attributable to the design and testing of identifiable and unique software controlled by the company and its subsidiary companies are recognised as intangible assets when the following criteria are met:

-it is technically feasible to complete the software so that it will be available for use'

-management tends to complete the software and use or sell it,

-there is an ability to use or sell the software,

-it can be demonstrated how the software will generate probable future economic benefits,

-adequate technical, financial and other resources to complete any development, and to use or sell the software are available, and

-the expenditure attributable to the software during its development can be reliably be measured.

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Joseph Rochford Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.7. 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 provided
Fields & Buildings	25% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	25% on cost

2.8. Investment Properties

Investment properties are revalued annually at their open market value in accordance with FRS 102. Investment property whose fair value can be measured reliably without undue cost or effort is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. No taxation charge arises from these revaluations until the disposal of a property, although a deferred tax charge provision is made in accordance with FRS 102.

No depreciation is provided on the properties, in accordance with the provisions of FRS 102, in order to give a true and fair view. This is a departure from the requirements of the Companies Act 2006. In the opinion of the directors these properties are held primarily for their investment potential and so their current value is of more significance than any measure of consumption and to depreciate them would not give a true and fair view. If this departure from the Act had not been made, the profit for the year would have been reduced by depreciation. However, the amount of depreciation cannot reasonably be quantified and the amount which might otherwise have been shown cannot be separately identified or quantified.

The cost of investment properties are recognised in the financial statements once an irrevocable purchase contract has been entered into. Sales of investment properties are recorded once an irrevocable sales contract has been entered into provided that the sale has completed by the date these financial statements are approved by the director.

The properties are treated as fixed assets until the date of sale.

2.9. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.10. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The group's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Joseph Rochford Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.11. Pensions

The group currently makes contributions to staff personal pensions operated under the auto-enrolment legislation. The assets of the schemes are held separately from those of the company in independently administered funds. Contributions payable for the year are charged to the profit and loss account.

3. Average Number of Employees

Group

Average number of employees, including directors, during the year was: 38 (2024: 41)

Company

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Intangible Assets

Group

	Intellectual Property
	£
Cost or Valuation
As at 1 October 2024	254,619
Disposals	(254,619 )

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	-

As at 1 October 2024	254,619

Company

	Intellectual Property
	£
Cost or Valuation
As at 1 October 2024	254,619
Disposals	(254,619 )

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	-

As at 1 October 2024	254,619

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Joseph Rochford Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Tangible Assets

Group

	Land & Property
	Freehold	Fields & Buildings	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost or Valuation
As at 1 October 2024	2,145,000	2,485,470	133,509	157,715	4,921,694
Additions	-	4,754	53,198	134,617	192,569
Disposals	-	(3,347 )	(32,244 )	-	(35,591 )
Revaluation	-	250,000	-	-	250,000

As at 30 September 2025	2,145,000	2,736,877	154,463	292,332	5,328,672

Depreciation
As at 1 October 2024	-	1,381,571	104,200	111,731	1,597,502
Provided during the period	-	78,359	13,970	27,113	119,442
Disposals	-	(3,347 )	(32,244 )	-	(35,591 )

As at 30 September 2025	-	1,456,583	85,926	138,844	1,681,353

Net Book Value
As at 30 September 2025	2,145,000	1,280,294	68,537	153,488	3,647,319

As at 1 October 2024	2,145,000	1,103,899	29,309	45,984	3,324,192

Company

	Land & Property
	Freehold	Fields & Buildings	Total
	£	£	£
Cost or Valuation
As at 1 October 2024	2,145,000	1,774,606	3,919,606
Revaluation	-	250,000	250,000

As at 30 September 2025	2,145,000	2,024,606	4,169,606

Depreciation
As at 1 October 2024	-	772,837	772,837
Provided during the period	-	25,457	25,457

As at 30 September 2025	-	798,294	798,294

Net Book Value
As at 30 September 2025	2,145,000	1,226,312	3,371,312

As at 1 October 2024	2,145,000	1,001,769	3,146,769

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Joseph Rochford Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Investment Property

Group

	2025
	£
Fair Value
As at 1 October 2024 and 30 September 2025	2,788,096

Company

	2025
	£
Fair Value
As at 1 October 2024 and 30 September 2025	2,788,096

7. Investments

Company

	Subsidiaries
	£
Cost or Valuation
As at 1 October 2024	50,100

As at 30 September 2025	50,100

Provision
As at 1 October 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	50,100

As at 1 October 2024	50,100

The investment in subsidiaries consists of £50,000 in Joseph Rochford Gardens Limited and £100 in Parsley Horticultural Software Limited.

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

	Group		Company
	2025	2024	2025	2024
	£	£	£	£
Bank loans	268,418	281,832	268,418	281,832

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	50,000	50,000

10. Parent Undertaking and Controlling Party

Joseph Rochford Holdings Limited is regarded by the directors as being the company's parent company. The ultimate holding and controlling party is The P & K Rochford Family Trust 2025.

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