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Registered Number: 05433882
England and Wales
Unaudited Financial Statements
for the year ended 31 December 2025
for
GOLDING FEEDS & NURSERY LTD

Golding Feeds & Nursery Ltd Contents Page For the year ended 31 December 2025
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3

Golding Feeds & Nursery Ltd Company Information For the year ended 31 December 2025
Directors | Andrew Golding Tina Michelle Golding
Registered Number | 05433882
Registered Office | Magnolia Lodge, Hall Road Outwell Wisbech PE14 8PE
1

Golding Feeds & Nursery Ltd Balance Sheet As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 49,168 |  | 41,325
|  | 49,168 |  | 41,325
Current assets |  |  |
Stocks | 5 | 174,000 |  | 174,000
Debtors | 6 | 13,296 |  | 10,653
Cash at bank and in hand |  | 57,617 |  | 33,975
|  | 244,913 |  | 218,628
Creditors: amount falling due within one year | 7 | (138,981) |  | (145,696)
Net current assets |  | 105,932 |  | 72,932
Total assets less current liabilities |  | 155,100 |  | 114,257
Creditors: amount falling due after more than one year | 8 | (2,998) |  | (9,123)
Provisions for liabilities | 9 | (7,875) |  | (4,386)
Net assets |  | 144,227 |  | 100,748
Capital and reserves |  |  |
Called up share capital |  | 40 |  | 40
Profit and loss account |  | 144,187 |  | 100,708
Shareholders' funds |  | 144,227 |  | 100,748
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 09 July 2026 and were signed on its behalf by:
------------------------------- Tina Michelle Golding Director | ------------------------------- Andrew Golding Director
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Golding Feeds & Nursery Ltd Notes to the Financial Statements For the year ended 31 December 2025
General Information Golding Feeds & Nursery Ltd is a private company, limited by shares, registered in England and Wales, registration number 05433882, registration address Magnolia Lodge, Hall Road, Outwell, Wisbech, PE14 8PE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 2% Straight Line
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 9 (2024 : 9).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 January 2025 | 120,000 |  | 120,000
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 120,000 |  | 120,000
Amortisation
At 01 January 2025 | 120,000 |  | 120,000
Charge for year | - |  | -
On disposals | - |  | -
At 31 December 2025 | 120,000 |  | 120,000
Net book values
At 31 December 2025 | - |  | -
At 31 December 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 January 2025 | 28,498 |  | 45,530 |  | 96,923 |  | 7,362 |  | 178,313
Additions | - |  | - |  | 19,789 |  | - |  | 19,789
Disposals | - |  | - |  | (56,000) |  | - |  | (56,000)
At 31 December 2025 | 28,498 |  | 45,530 |  | 60,712 |  | 7,362 |  | 142,102
Depreciation
At 01 January 2025 | 10,260 |  | 38,765 |  | 81,387 |  | 6,576 |  | 136,988
Charge for year | 570 |  | 1,694 |  | 5,834 |  | 105 |  | 8,203
On disposals | - |  | - |  | (52,257) |  | - |  | (52,257)
At 31 December 2025 | 10,830 |  | 40,459 |  | 34,964 |  | 6,681 |  | 92,934
Net book values
Closing balance as at 31 December 2025 | 17,668 |  | 5,071 |  | 25,748 |  | 681 |  | 49,168
Opening balance as at 01 January 2025 | 18,238 |  | 6,765 |  | 15,536 |  | 786 |  | 41,325
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 174,000 |  | 174,000
| 174,000 |  | 174,000
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 12,945 |  | 9,302
Prepayments & Accrued Income | - |  | 543
PAYE & Social Security | - |  | 808
Directors' Current Accounts | 351 |  | -
| 13,296 |  | 10,653
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 90,901 |  | 114,468
Bank Loans & Overdrafts | 2,853 |  | 2,783
Corporation Tax | 31,871 |  | 3,534
PAYE & Social Security | 3,286 |  | -
Wages & Salaries Control Account | - |  | 440
Pension Contributions unpaid | 154 |  | 368
Credit card control | 5,140 |  | 10,022
Directors' Current Accounts | - |  | 1,123
VAT | 4,776 |  | 12,958
| 138,981 |  | 145,696
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 2,998 |  | 9,123
| 2,998 |  | 9,123
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 4,386 |  | 3,366
Deferred tax charged to the P&L account | 3,489 |  | 1,020
| 7,875 |  | 4,386
10. | Advances and Credits Andrew and Tina Golding The directors' loan account is interest-free and repayable on demand. At 1 January 2025 the account was £1,123 in credit (owed by the company to the directors). The maximum amount advanced to and outstanding from the directors during the year was £11,277, and at 31 December 2025 £351 was owed to the company by the directors.
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Andrew and Tina Golding | - |  | 11,277 |  | - |  | 10,926 |  | - |  | - |  | 351
| - |  | 11,277 |  | - |  | 10,926 |  | - |  | - |  | 351
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Andrew and Tina Golding | - |  | - |  | - |  | - |  | - |  | - |  | -
| - |  | - |  | - |  | - |  | - |  | - |  | -
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