East Riding Horticulture Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02332205 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EAST RIDING HORTICULTURE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Intangible assets

4

42,019

-

Tangible assets

5

422,846

502,490

Investment property

6

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

Capital redemption reserve

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.

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

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.

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

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

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

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

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.

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.