Victorian Greenhouses (UK) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08444796

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,500		4,000
Tangible Assets	5		25,699		32,124

			29,199		36,124
CURRENT ASSETS
Stocks	6	6,200		12,500
Debtors	7	29,845		35,710

		36,045		48,210
Creditors: Amounts Falling Due Within One Year	8	(55,242 )		(58,316 )

NET CURRENT ASSETS (LIABILITIES)			(19,197 )		(10,106 )

TOTAL ASSETS LESS CURRENT LIABILITIES			10,002		26,018

Creditors: Amounts Falling Due After More Than One Year	9		-		(6,123 )

NET ASSETS			10,002		19,895

CAPITAL AND RESERVES
Called up share capital	11		200		200
Profit and Loss Account			9,802		19,695

SHAREHOLDERS' FUNDS			10,002		19,895

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Victorian Greenhouses (UK) Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr E G Douce

Director

20/07/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Victorian Greenhouses (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08444796 . The registered office is Valley Farmhouse London Road, Frostenden, Beccles, Suffolk, NR34 7HW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of twenty years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Computer Equipment	20% Reducing Balance

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Victorian Greenhouses (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	10,000

As at 31 March 2026	10,000

Amortisation
As at 1 April 2025	6,000
Provided during the period	500

As at 31 March 2026	6,500

Net Book Value
As at 31 March 2026	3,500

As at 1 April 2025	4,000

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Victorian Greenhouses (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	44,834	38,280	191	83,305

As at 31 March 2026	44,834	38,280	191	83,305

Depreciation
As at 1 April 2025	32,819	18,249	113	51,181
Provided during the period	2,403	4,006	16	6,425

As at 31 March 2026	35,222	22,255	129	57,606

Net Book Value
As at 31 March 2026	9,612	16,025	62	25,699

As at 1 April 2025	12,015	20,031	78	32,124

6. Stocks

	2026	2025
	£	£
Stock	6,200	12,500

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	29,845	28,772
Other debtors	-	6,938

	29,845	35,710

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	9,821	14,730
Trade creditors	2,746	14,397
Bank loans and overdrafts	20,695	10,544
Other creditors	21,188	-
Taxation and social security	792	18,645

	55,242	58,316

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Victorian Greenhouses (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	6,123

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	9,821	14,730

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

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