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Company No: 00686208 (England and Wales)

# BRANSFORD GARDEN PLANTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

BRANSFORD GARDEN PLANTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

BRANSFORD GARDEN PLANTS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 December 2025
BRANSFORD GARDEN PLANTS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 2,158,637 |  | 1,686,943
Investments | 4 | 513 |  | 513
|  | 2,159,150 |  | 1,687,456
Current assets |  |  |  |
Stocks |  | 901,283 |  | 873,609
Debtors | 5 | 2,603,209 |  | 2,663,499
Cash at bank and in hand |  | 1,842,108 |  | 2,294,132
|  | 5,346,600 |  | 5,831,240
Creditors: amounts falling due within one year | 6 | ( 913,773) |  | ( 1,263,972)
Net current assets |  | 4,432,827 |  | 4,567,268
Total assets less current liabilities |  | 6,591,977 |  | 6,254,724
Creditors: amounts falling due after more than one year | 7 | 0 |  | ( 125,000)
Provision for liabilities |  | ( 414,432) |  | ( 279,248)
Net assets |  | 6,177,545 |  | 5,850,476
Capital and reserves |  |  |  |
Called-up share capital | 8 | 36,585 |  | 36,585
Share premium account |  | 326,354 |  | 326,354
Profit and loss account |  | 5,814,606 |  | 5,487,537
Total shareholder's funds |  | 6,177,545 |  | 5,850,476

For the financial year ending 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Bransford Garden Plants Limited (registered number: 00686208) were approved and authorised for issue by the Board of Directors on 22 July 2026. They were signed on its behalf by:

Richard James Colbourne Director |

BRANSFORD GARDEN PLANTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
BRANSFORD GARDEN PLANTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Bransford Garden Plants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Bransford Webbs Plant Company, Bransford, Worcester, WR6 5JN, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line/reducing balance basis over its expected useful life, as follows:

Land and buildings | 10 - 25 years straight line
Plant and machinery | 3 - 50 years straight line
Vehicles | 5 years straight line
| 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 99 |  | 98

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 January 2025 | 1,157,278 |  | 2,738,367 |  | 213,615 |  | 4,109,260
Additions | 27,688 |  | 693,067 |  | 40,337 |  | 761,092
Disposals | 0 |  | 0 |  | ( 16,540) |  | ( 16,540)
At 31 December 2025 | 1,184,966 |  | 3,431,434 |  | 237,412 |  | 4,853,812
Accumulated depreciation |  |  |  |  |  |  |
At 01 January 2025 | 557,096 |  | 1,735,318 |  | 129,903 |  | 2,422,317
Charge for the financial year | 65,952 |  | 191,918 |  | 30,427 |  | 288,297
Disposals | 0 |  | 0 |  | ( 15,439) |  | ( 15,439)
At 31 December 2025 | 623,048 |  | 1,927,236 |  | 144,891 |  | 2,695,175
Net book value |  |  |  |  |  |  |
At 31 December 2025 | 561,918 |  | 1,504,198 |  | 92,521 |  | 2,158,637
At 31 December 2024 | 600,182 |  | 1,003,049 |  | 83,712 |  | 1,686,943

#### 4. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 January 2025 | 513 |  | 513
At 31 December 2025 | 513 |  | 513
Carrying value at 31 December 2025 | 513 |  | 513
Carrying value at 31 December 2024 | 513 |  | 513

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 46,559 |  | 134,683
Amounts owed by Parent undertakings | 2,476,344 |  | 2,463,844
Prepayments | 42,306 |  | 39,343
VAT recoverable | 36,177 |  | 22,479
Other debtors | 1,823 |  | 3,150
| 2,603,209 |  | 2,663,499

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 269,448 |  | 187,528
Other loans | 125,000 |  | 300,000
Accruals | 425,800 |  | 490,385
Taxation and social security | 86,153 |  | 257,680
Other creditors | 7,372 |  | 28,379
| 913,773 |  | 1,263,972

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 125,000

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
36,585 Ordinary shares of £ 1.00 each | 36,585 |  | 36,585

#### 9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
Within one year | 21,139 |  | 22,139
Between one and five years | 14,386 |  | 20,686
Total future minimum lease payments under non-cancellable operating leases | 35,525 |  | 42,825

#### 10. Related party transactions

During the year dividends of £112,454 (2024: nil) were paid to the shareholder of the company.