ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 02334112

SILWOOD PARK NURSERIES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2025

SILWOOD PARK NURSERIES LIMITED

REGISTERED NUMBER: 02334112

STATEMENT OF FINANCIAL POSITION

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	5		1,715		2,287
			1,715		2,287
Current assets
Stocks	6	10,905		11,404
Debtors: amounts falling due within one year	7	6,589		4,012
Cash at bank and in hand		130,761		131,616
		148,255		147,032
Creditors: amounts falling due within one year	8	(72,974)		(121,446)
Net current assets			75,281		25,587
Total assets less current liabilities			76,996		27,874
Creditors: amounts falling due after more than one year	9		(23,611)		(29,167)

Net assets/(liabilities)			53,385		(1,293)

Capital and reserves
Called up share capital	100	100
Profit and loss account	53,285	(1,393)
	53,385	(1,293)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

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SILWOOD PARK NURSERIES LIMITED

REGISTERED NUMBER: 02334112

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 OCTOBER 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 July 2026.

D. Krzeczunowicz, Esq.

Director

The notes on pages 3 to 8 form part of these financial statements.

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SILWOOD PARK NURSERIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Silwood Park Nurseries Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Calder & Co, 30 Orange Street, London, WC2H 7HF.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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SILWOOD PARK NURSERIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method and reducing balance methods..

Depreciation is provided on the following basis:

Motor vehicles

25%

Reducing Balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

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SILWOOD PARK NURSERIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

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.

Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 5).

4.	Directors' remuneration
		2025	2024
		£	£

Directors' emoluments	28,996	29,236
Company contributions to defined contribution pension schemes	1,018	1,018
	30,014	30,254

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SILWOOD PARK NURSERIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

5.	Tangible fixed assets

		Motor vehicles
		£
	Cost or valuation
	At 1 November 2024	17,499
	At 31 October 2025	17,499
	Depreciation
	At 1 November 2024	15,212
	Charge for the year on owned assets	572
	At 31 October 2025	15,784
	Net book value
	At 31 October 2025	1,715
	At 31 October 2024	2,287

6.	Stocks
		2025	2024
		£	£

Stock	10,905	11,404
	10,905	11,404

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SILWOOD PARK NURSERIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	5,316	2,094
Other debtors	1,273	1,918
	6,589	4,012

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	5,556	5,556
Trade creditors	3,680	1,890
Other taxation and social security	26,545	16,621
Other creditors	34,093	94,379
Accruals and deferred income	3,100	3,000
	72,974	121,446

9.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	23,611	29,167
	23,611	29,167

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SILWOOD PARK NURSERIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Amounts falling due within one year
Bounce back loan	5,556	5,556
	5,556	5,556
Amounts falling due 1-2 years
Bounce back loan	23,611	29,167
	23,611	29,167


	29,167	34,723

11.	Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £1,018 (2024 - £1,018).

12.	Related party transactions
	As at 31 October 2025, the directors were owed £34,039 (2024: £94,340) by the company by virtue of a directors current account. This amount is interest free and has no fixed repayment terms.

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