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Registered number: 08443927
Mendl Nursery Harbury Limited
Financial Statements
For The Year Ended 31 December 2025
Mendl Nursery Harbury Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Mendl Nursery Harbury Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 08443927

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 61,514 |  | 13,432
|  |  | 61,514 |  | 13,432
CURRENT ASSETS
Debtors | 6 | 18,511 |  | 17,152 |
Cash at bank and in hand |  | 143,741 |  | 92,573 |
|  | 162,252 |  | 109,725 |
Creditors: Amounts Falling Due Within One Year | 7 | (106,643 ) |  | (88,627 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 55,609 |  | 21,098
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 117,123 |  | 34,530
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (49,170 ) |  | (3,674 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,201 ) |  | (1,850 )
NET ASSETS |  |  | 53,752 |  | 29,006
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Income Statement |  |  | 53,751 |  | 29,005
SHAREHOLDERS' FUNDS |  |  | 53,752 |  | 29,006

Page 1
Page 2
Mendl Nursery Harbury Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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 Income Statement.
On behalf of the board

Mrs L M Nealon Director
19 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Mendl Nursery Harbury Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Mendl Nursery Harbury Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08443927 . The registered office is Banana Moon Harbury Ivy Lane, Harbury, Leamington Spa, Warwickshire, CV33 9HN.
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 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
The Franchise Fee has been completely amortised.
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:

Leasehold | 25% on reducing balance and over term of the lease
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 33% on cost

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.6. 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. The company'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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2024: 26)
26 26
Page 3
Page 4
Mendl Nursery Harbury Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 42,000
As at 31 December 2025 | 42,000
Amortisation
As at 1 January 2025 | 42,000
As at 31 December 2025 | 42,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 38,168 | 20,019 | - | 5,631
Additions | - | - | 66,785 | 511
As at 31 December 2025 | 38,168 | 20,019 | 66,785 | 6,142
Depreciation
As at 1 January 2025 | 32,136 | 15,640 | - | 2,711
Provided during the period | 1,323 | 1,095 | 16,696 | 858
As at 31 December 2025 | 33,459 | 16,735 | 16,696 | 3,569
Net Book Value
As at 31 December 2025 | 4,709 | 3,284 | 50,089 | 2,573
As at 1 January 2025 | 6,032 | 4,379 | - | 2,920

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 1,914 | 65,732
Additions | 1,288 | 68,584
As at 31 December 2025 | 3,202 | 134,316

...CONTINUED
Page 4
Page 5
Mendl Nursery Harbury Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 1,813 | 52,300
Provided during the period | 530 | 20,502
As at 31 December 2025 | 2,343 | 72,802
Net Book Value
As at 31 December 2025 | 859 | 61,514
As at 1 January 2025 | 101 | 13,432

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 2,669 |  | 1,180
Other debtors | 15,842 |  | 15,972
| 18,511 |  | 17,152

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,967 |  | -
Trade creditors | 2,687 |  | 5,190
Bank loans and overdrafts | 2,824 |  | 10,000
Other creditors | 70,176 |  | 44,515
Taxation and social security | 22,989 |  | 28,922
| 106,643 |  | 88,627

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 49,170 |  | -
Bank loans | - |  | 3,674
| 49,170 |  | 3,674

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 7,967 |  | -
Later than one year and not later than five years | 49,170 |  | -
| 57,137 |  | -
| 57,137 |  | -

Page 5
Page 6
Mendl Nursery Harbury Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Share Capital

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

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 56,400 |  | 56,400
Later than one year and not later than five years | 141,000 |  | 192,700
| 197,400 |  | 249,100

12. Ultimate Controlling Party
The ultimate parent company is Laneon Limited, registered number 08443268.
Page 6