Virginia Nurseries Limited - Filleted accounts

Registered number

04539608

Virginia Nurseries Limited

Filleted Accounts

31 December 2025

Virginia Nurseries Limited
Registered number:		04539608
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		16,479			29,055

Current assets
Stocks		1,500			1,500
Debtors	4	34,105			29,433
Cash at bank and in hand		67,738			79,763
		103,343			110,696

Creditors: amounts falling due within one year	5	(35,444)			(66,949)

Net current assets			67,899			43,747

Total assets less current liabilities			84,378			72,802

Creditors: amounts falling due after more than one year	6		-			(4,294)

Provisions for liabilities			(1,144)			(1,546)


Net assets			83,234			66,962

Capital and reserves
Called up share capital			100			100
Profit and loss account			83,134			66,862

Shareholders' funds			83,234			66,962

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ruhullan Sajadi
Director
Approved by the board on 23 April 2026

Virginia Nurseries Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					6		5


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	53,160		12,029		24,123		89,312
	Additions	-		937		-		937
	Disposals	-		(3,170)		(4,448)		(7,618)
	At 31 December 2025	53,160		9,796		19,675		82,631

	Depreciation
	At 1 January 2025	32,242		9,853		18,162		60,257
	Charge for the year	10,459		544		1,369		12,372
	On disposals	-		(2,513)		(3,964)		(6,477)
	At 31 December 2025	42,701		7,884		15,567		66,152

	Net book value
	At 31 December 2025	10,459		1,912		4,108		16,479
	At 31 December 2024	20,918		2,176		5,961		29,055


4	Debtors					2025		2024
£							£

	Trade debtors					117		-
	Other debtors					33,988		29,433
						34,105		29,433


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					-		3,341
	Trade creditors					10,013		10,139
	Taxation and social security costs					5,930		5,711
	Other creditors					19,501		47,758
						35,444		66,949




6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		4,294


7	Other information

	Virginia Nurseries Limited is a private company limited by shares and incorporated in England. Its registered office is: 42 Jackson Road, Newbourne, Woodbridge, Suffolk, IP12 4NR
	42 Jackson Road
	Newbourne
	Woodbridge
	Suffolk
	IP12 4NR