Mendl Nursery Harbury Limited

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

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

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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.

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)

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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

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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	-

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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.

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