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04084830falsethe operation of a garden nursery, landscape design and restaurant2025-02-012026-01-31http://www.companieshouse.gov.uk/2025-01-31http://www.companieshouse.gov.uk/cd:Director12025-02-012026-01-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-01-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-01-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-02-012026-01-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22025-02-012026-01-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32025-02-012026-01-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-02-012026-01-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-01-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-01-31http://www.companieshouse.gov.uk/2025-02-012026-01-31http://www.companieshouse.gov.uk/2025-01-31http://www.companieshouse.gov.uk/cd:FRS1022025-02-012026-01-31http://www.companieshouse.gov.uk/2026-01-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-02-012026-01-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-02-012026-01-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 04084830






Larch Cottage Nurseries Limited


ACCOUNTS

FOR THE YEAR ENDED 31/01/2026


ACCOUNTS
FOR THEYEARENDED31/01/2026



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		2

Notes To The Accounts		3


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/01/2026

			2026		2025
	Notes		£		£

FIXED ASSETS
Tangible assets	2		531,197		571,784

CURRENT ASSETS
Stock		391,820		394,886
Debtors	4	37,370		21,968
Cash at bank and in hand		307,655		185,951
		736,845		602,805
CREDITORS: Amounts falling due within one year	5	394,471		305,296
NET CURRENT ASSETS			342,374		297,509
TOTAL ASSETS LESS CURRENT LIABILITIES			873,571		869,293


PROVISIONS FOR LIABILITIES AND CHARGES	7		44,832		57,588

NET ASSETS			828,739		811,705

CAPITAL AND RESERVES

Called up share capital	8		110		110
Profit and loss account			828,629		811,595
SHAREHOLDERS' FUNDS			828,739		811,705

For the year ending 31/01/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 29/06/2026 and signed on their behalf by



.............................
Mr PH Stott
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Land And Buildings		reducing balance 15%
Plant and Machinery		reducing balance 25%
Commercial Vehicles		reducing balance 25%
Equipment		reducing balance 25%




2. TANGIBLE FIXED ASSETS

	Land And	Plant and
	Buildings	Machinery Etc.	Total
	£	£	£
Cost
At 01/02/2025	526,980	919,618	1,446,598
Additions	30,300	20,898	51,198
Disposals	(5,705)	(10,828)	(16,533)
At 31/01/2026	551,575	929,688	1,481,263
Depreciation
At 01/02/2025	187,740	687,074	874,814
Disposals	(5,935)	(10,828)	(16,763)
For the year	24,672	67,343	92,015
At 31/01/2026	206,477	743,589	950,066
Net Book Amounts
At 31/01/2026	345,098	186,099	531,197
At 31/01/2025	339,240	232,544	571,784




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




3. STOCK	2026	2025
	£	£
Stock comprises:

Stock	391,820	394,886
	391,820	394,886




4. DEBTORS	2026	2025
	£	£

Amounts falling due within one year:
Trade debtors	1,612	1,611
Other debtors	35,758	20,357
	37,370	21,968




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2026	2025
	£	£
Bank loans and overdrafts	4,418	14,299
Trade creditors	58,442	37,927
Taxation and social security	57,798	23,198
Other creditors	273,813	229,872
	394,471	305,296




7. PROVISIONS FOR LIABILITIES	2026	2025
	£	£
Deferred taxation	44,832	57,588
	44,832	57,588




8. SHARE CAPITAL	2026	2025
	£	£
Allotted, issued and fully paid:
80 Class 1 shares of £1 each	80	80
20 Class 2 shares of £1 each	20	20
10 Class C Ordinary shares of £1 each	10	10
	110	110




6. EMPLOYEES

	2026	2025
	No.	No.
Average number of employees	36	36