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REGISTERED NUMBER: 02332205 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EAST RIDING HORTICULTURE LIMITED

EAST RIDING HORTICULTURE LIMITED (REGISTERED NUMBER: 02332205) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| EAST RIDING HORTICULTURE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | A N Barlow

| J Holland

| G A Aikman

| SECRETARY: | J Holland

| REGISTERED OFFICE: | Glebe Farm Cottage

| High Lane

| Sutton Upon Derwent

| East Yorkshire

| YO41 4BY

| REGISTERED NUMBER: | 02332205 (England and Wales)

| ACCOUNTANTS: | Lloyd Dowson Limited

| Medina House

| 2 Station Avenue

| Bridlington

| East Yorkshire

| YO16 4LZ

EAST RIDING HORTICULTURE LIMITED (REGISTERED NUMBER: 02332205) |

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 42,019 |  | - |  |

Tangible assets | 5 | 422,846 |  | 502,490 |  |

Investment property | 6 | 324,118 |  | 324,118 |  |

788,983 |  | 826,608 |  |

CURRENT ASSETS

Stocks | 1,662,315 |  | 1,410,987 |  |

Debtors | 7 | 1,735,809 |  | 1,485,441 |  |

Cash at bank and in hand | 842,991 |  | 682,115 |  |

4,241,115 |  | 3,578,543 |  |

CREDITORS

Amounts falling due within one year | 8 | 2,057,967 |  | 1,524,412 |  |

NET CURRENT ASSETS | 2,183,148 |  | 2,054,131 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,972,131 |  | 2,880,739 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (9,137 | ) | (5,834 | ) |

PROVISIONS FOR LIABILITIES | (41,369 | ) | (40,619 | ) |

NET ASSETS | 2,921,625 |  | 2,834,286 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 50 |  | 50 |  |

Capital redemption reserve | 50 |  | 50 |  |

Retained earnings | 2,921,525 |  | 2,834,186 |  |

SHAREHOLDERS' FUNDS | 2,921,625 |  | 2,834,286 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

EAST RIDING HORTICULTURE LIMITED (REGISTERED NUMBER: 02332205) |

BALANCE SHEET - continued

31 DECEMBER 2025

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

A N Barlow - Director

EAST RIDING HORTICULTURE LIMITED (REGISTERED NUMBER: 02332205) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| East Riding Horticulture Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is derived from the sale of horticultural and landscaping supplies, and is net of discounts, rebates, value added tax and other sales taxes. It is recognised on supply of the products.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website development is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Short leasehold | - | 10% on cost

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the statement of income and retained earnings.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

EAST RIDING HORTICULTURE LIMITED (REGISTERED NUMBER: 02332205) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the statement of income and retained earnings on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company offers an auto-enrolment pension to its employees, and operates a defined contribution pension scheme for the directors. Contributions payable are charged to the statement of income and retained earnings in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 35 (2024 - 34 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 49,433 |  |

| At 31 December 2025 | 49,433 |  |

| AMORTISATION

| Charge for year | 7,414 |  |

| At 31 December 2025 | 7,414 |  |

| NET BOOK VALUE

| At 31 December 2025 | 42,019 |  |

EAST RIDING HORTICULTURE LIMITED (REGISTERED NUMBER: 02332205) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 548,238 |  | 880,284 |  | 1,428,522 |  |

| Additions | - |  | 73,055 |  | 73,055 |  |

| Disposals | - |  | (98,826 | ) | (98,826 | ) |

| At 31 December 2025 | 548,238 |  | 854,513 |  | 1,402,751 |  |

| DEPRECIATION

| At 1 January 2025 | 351,087 |  | 574,945 |  | 926,032 |  |

| Charge for year | 38,804 |  | 74,550 |  | 113,354 |  |

| Eliminated on disposal | - |  | (59,481 | ) | (59,481 | ) |

| At 31 December 2025 | 389,891 |  | 590,014 |  | 979,905 |  |

| NET BOOK VALUE

| At 31 December 2025 | 158,347 |  | 264,499 |  | 422,846 |  |

| At 31 December 2024 | 197,151 |  | 305,339 |  | 502,490 |  |

| The net book value of tangible fixed assets includes £ 18,111 in respect of assets held under hire purchase contracts.

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 324,118 |  |

| NET BOOK VALUE

| At 31 December 2025 | 324,118 |  |

| At 31 December 2024 | 324,118 |  |

| The directors considered the fair value of the company's investment property as at 31 December 2025 and believe it to be fairly stated as above.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 1,583,862 |  | 1,288,125 |  |

| Other debtors | 151,947 |  | 197,316 |  |

1,735,809 |  | 1,485,441 |  |

EAST RIDING HORTICULTURE LIMITED (REGISTERED NUMBER: 02332205) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 5,834 |  | 10,000 |  |

| Hire purchase contracts | 7,832 |  | - |  |

| Trade creditors | 1,645,477 |  | 1,266,444 |  |

| Taxation and social security | 256,528 |  | 222,745 |  |

| Other creditors | 142,296 |  | 25,223 |  |

2,057,967 |  | 1,524,412 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | - |  | 5,834 |  |

| Hire purchase contracts | 9,137 |  | - |  |

9,137 |  | 5,834 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 16,969 |  | - |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 50 | Ordinary | £1 | 50 |  | 50 |  |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| A N Barlow

| Balance outstanding at start of year | 36,914 |  | 12,738 |  |

| Amounts advanced | 15,052 |  | 280,176 |  |

| Amounts repaid | (36,914 | ) | (256,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 15,052 |  | 36,914 |  |

| The above advances were permanently repaid on 19 May 2026.

EAST RIDING HORTICULTURE LIMITED (REGISTERED NUMBER: 02332205) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

13. | RELATED PARTY DISCLOSURES

| The company's office and depot are owned by A N Barlow, a director and shareholder of the company, for which a rent of £14,400 (2024 - £14,400) was paid.