PLS Nurseries Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 10806883

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		19,027		19,027
Tangible Assets	5		6,621		7,338

			25,648		26,365
CURRENT ASSETS
Stocks		500		800
Debtors		14,686		10,344
Cash at bank and in hand		176,469		70,890

		191,655		82,034
Creditors: Amounts Falling Due Within One Year		(60,485 )		(31,555 )

NET CURRENT ASSETS (LIABILITIES)			131,170		50,479

TOTAL ASSETS LESS CURRENT LIABILITIES			156,818		76,844

Creditors: Amounts Falling Due After More Than One Year			(14,457 )		(18,759 )

NET ASSETS			142,361		58,085

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			142,359		58,083

SHAREHOLDERS' FUNDS			142,361		58,085

Page 1

Page 2

PLS Nurseries Limited

Abridged Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Jennifer Birch

Director

8th April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

PLS Nurseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10806883 . The registered office is C/O Wainwrights Accountants, Faversham House, Wirral International Business Park, Old Hall Road, Bromborough, Wirral, CH62 3NX.

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.

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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

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:

Plant & Machinery

18% Reducing balance

2.5. 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.

Page 3

Page 4

PLS Nurseries Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

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. 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 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 51 (2025: 51)

4. Intangible Assets

	Total
	£
Cost
As at 1 April 2025	19,027

As at 31 March 2026	19,027

Net Book Value
As at 31 March 2026	19,027

As at 1 April 2025	19,027

5. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	16,772
Additions	737

As at 31 March 2026	17,509

Depreciation
As at 1 April 2025	9,434
Provided during the period	1,454

As at 31 March 2026	10,888

Net Book Value
As at 31 March 2026	6,621

As at 1 April 2025	7,338

Page 4

Page 5

PLS Nurseries Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

Page 5