David Robinson Nurseries Limited

Registered number

01883332

Unaudited Filleted Accounts

31 December 2025

David Robinson Nurseries Limited
Registered number:		01883332
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		91,431			91,595

Current assets
Stocks		140,732			169,818
Debtors	5	23,741			18,746
Cash at bank and in hand		521,868			437,527
		686,341			626,091

Creditors: amounts falling due within one year	6	(137,884)			(130,946)

Net current assets			548,457			495,145

Total assets less current liabilities			639,888			586,740


Provisions for liabilities			(14,988)			(13,945)


Net assets			624,900			572,795

Capital and reserves
Called up share capital			35,000			35,000
Capital redemption reserve	7		5,000			5,000
Profit and loss account			584,900			532,795

Shareholders' funds			624,900			572,795

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.




D Robinson
Director
Approved by the board on 15 June 2026

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


1	Accounting policies

	Basis of preparation
	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 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Leasehold land and buildings			over the lease term
	Motor vehilcles			25% reducing balance
	Fixtures, fittings, tools and equipment			15% reducing balance and 33.3% straight line

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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					14		11


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							234,291
	At 31 December 2025							234,291

	Amortisation
	At 1 January 2025							234,291
	At 31 December 2025							234,291

	Net book value
	At 31 December 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	152,302		35,432		72,421		260,155
	Additions	-		-		55,066		55,066
	Disposals	-		-		(56,426)		(56,426)
	At 31 December 2025	152,302		35,432		71,061		258,795

	Depreciation
	At 1 January 2025	116,483		24,332		27,745		168,560
	Charge for the year	4,337		1,663		7,638		13,638
	On disposals	-		-		(14,834)		(14,834)
	At 31 December 2025	120,820		25,995		20,549		167,364

	Net book value
	At 31 December 2025	31,482		9,437		50,512		91,431
	At 31 December 2024	35,819		11,100		44,676		91,595


5	Debtors					2025		2024
£							£

	Trade debtors					8,206		754
	Other debtors					15,535		17,992
						23,741		18,746


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

	Trade creditors					28,316		11,771
	Taxation and social security costs					55,012		45,836
	Other creditors					54,556		73,339
						137,884		130,946


7	Capital redemption reserve					2025		2024
£							£

	At 1 January 2025					5,000		5,000

	At 31 December 2025					5,000		5,000


8	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					48,510		41,559


9	Other information

	David Robinson Nurseries Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Garden House
	Warden
	Hexham
	Northumberland
	NE46 4SQ