REGISTERED NUMBER: 08717350 (England and Wales)

Financial Statements

for the Year Ended 31 October 2025

for

Horticology Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs K Guy

REGISTERED OFFICE:

9 Fuller Street

Ruddington

Nottingham

NG11 6HU

REGISTERED NUMBER:

08717350 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

3,756

3,416

CURRENT ASSETS

Debtors

5

439

483

Cash at bank and in hand

9,200

14,620

9,639

15,103

CREDITORS

Amounts falling due within one year

6

12,907

13,806

NET CURRENT (LIABILITIES)/ASSETS

(3,268

)

1,297

TOTAL ASSETS LESS CURRENT LIABILITIES

488

4,713

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

487

4,712

SHAREHOLDERS' FUNDS

488

4,713

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

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

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

Mrs K Guy - Director

1.	STATUTORY INFORMATION

Horticology Ltd 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 represents invoiced sales of services. Turnover is recognised in the year of service provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and equipment

-

15% on cost

Computer equipment

-

33% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

equipment

equipment

Totals

£

£

£

£

COST

At 1 November 2024

2,050

6,252

2,250

10,552

Additions

-

1,425

-

1,425

Disposals

-

(2,572

)

-

(2,572

)

At 31 October 2025

2,050

5,105

2,250

9,405

DEPRECIATION

At 1 November 2024

1,230

3,961

1,945

7,136

Charge for year

205

702

178

1,085

Eliminated on disposal

-

(2,572

)

-

(2,572

)

At 31 October 2025

1,435

2,091

2,123

5,649

NET BOOK VALUE

At 31 October 2025

615

3,014

127

3,756

At 31 October 2024

820

2,291

305

3,416

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

75

75

Other debtors

-

43

Prepayments

364

365

439

483

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

5,000

5,000

Tax

595

1,432

Social security and other taxes

65

-

Other creditors

70

70

Director's loan account

6,799

6,944

Accrued expenses

378

360

12,907

13,806