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Registered number: 01908901
Eden Park Nurseries (Beckenham) Limited
Financial Statements
For The Year Ended 28 February 2026
Eden Park Nurseries (Beckenham) Limited
Contents
Contents

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

Page 1
Eden Park Nurseries (Beckenham) Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 01908901

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 599,818 |  | 606,323
|  |  | 599,818 |  | 606,323
CURRENT ASSETS
Stocks |  | 124,520 |  | 135,472 |
Debtors | 5 | 33,540 |  | 12,354 |
Cash at bank and in hand |  | 29,853 |  | 43,253 |
|  | 187,913 |  | 191,079 |
Creditors: Amounts Falling Due Within One Year | 6 | (159,577 ) |  | (148,728 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 28,336 |  | 42,351
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 628,154 |  | 648,674
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (40,347 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (130,320 ) |  | (131,660 )
NET ASSETS |  |  | 457,487 |  | 517,014
CAPITAL AND RESERVES
Called up share capital | 8 |  | 60,001 |  | 60,001
Revaluation reserve | 9 |  | 414,325 |  | 414,325
Profit and Loss Account |  |  | (16,839 ) |  | 42,688
SHAREHOLDERS' FUNDS |  |  | 457,487 |  | 517,014

Page 1
Page 2
Eden Park Nurseries (Beckenham) Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mr Tony Bartholomew Director
02/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Eden Park Nurseries (Beckenham) Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Eden Park Nurseries (Beckenham) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01908901 . The registered office is Adams & Moore House, Instone Road, Dartford, Kent, DA1 2AG.
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 represents the net value of sales of goods and services, excluding value added tax.
2.3. 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 | 2% on cost
Plant & Machinery | 15% and 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Computer Equipment | 33% on reducing balance

2.4. 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 profit and loss account 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 profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and
slow moving items.
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.
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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Eden Park Nurseries (Beckenham) Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2025: 30)
30 30
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 March 2025 | 618,826 | 119,607 | 63,947 | 8,092 | 810,472
As at 28 February 2026 | 618,826 | 119,607 | 63,947 | 8,092 | 810,472
Depreciation
As at 1 March 2025 | 36,438 | 105,826 | 54,519 | 7,366 | 204,149
Provided during the period | 1,176 | 2,733 | 2,357 | 239 | 6,505
As at 28 February 2026 | 37,614 | 108,559 | 56,876 | 7,605 | 210,654
Net Book Value
As at 28 February 2026 | 581,212 | 11,048 | 7,071 | 487 | 599,818
As at 1 March 2025 | 582,388 | 13,781 | 9,428 | 726 | 606,323

Included in cost of land and buildings is freehold land of £560,000 (2025 - £560,000) which is not depreciated.
Cost or valuation as at 28 February 2026 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
At cost | 618,826 | 119,607 | 63,947 | 8,092 | 810,472
| 618,826 | 119,607 | 63,947 | 8,092 | 810,472

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,208 |  | 4,943
Other debtors | 15,332 |  | 7,411
| 33,540 |  | 12,354

Page 4
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Eden Park Nurseries (Beckenham) Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 94,497 |  | 64,388
Bank loans and overdrafts | 8,932 |  | -
Other creditors | 35,829 |  | 46,795
Taxation and social security | 20,319 |  | 37,545
| 159,577 |  | 148,728

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 40,347 |  | -

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 60,001 |  | 60,001

9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 March 2025 | 414,325 | 42,688
Loss for the year and total comprehensive income | - | (14,526 )
Dividends paid | - | (45,001)
As at 28 February 2026 | 414,325 | (16,839 )

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