Registration number: 08291875

Tortworth Plants Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Tortworth Plants Limited

(Registration number: 08291875)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	25,415	24,151
Current assets
Stocks	5	121,727	99,338
Debtors	6	33,889	8,433
Cash at bank and in hand		312,834	302,783
		468,450	410,554
Creditors: Amounts falling due within one year	7	(68,999)	(49,418)
Net current assets		399,451	361,136
Total assets less current liabilities		424,866	385,287
Provisions for liabilities		(4,232)	(3,712)
Net assets		420,634	381,575
Capital and reserves
Called up share capital	8	100	100
Retained earnings		420,534	381,475
Shareholders' funds		420,634	381,575

Tortworth Plants Limited

(Registration number: 08291875)
Balance Sheet as at 30 November 2025 (continued)

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 August 2026 and signed on its behalf by:
 

......................................... T J Hancock Director

Tortworth Plants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Old Lodge Farm
Tortworth
Wotton Under Edge
Gloucestershire
GL12 8HF
United Kingdom

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred taxation is provided using the liability method on all timing differences, including those relating to pensions, which are expected to reverse in the future without being replaced, calculated at the rate at which it is anticipated the timing differences will reverse. Advance corporation tax which is expected to be recoverable in the future is deducted from the deferred taxation balance.

Deferred taxation assets are only recognised if recovery without replacement by equivalent debit balances is reasonably certain.

Tortworth Plants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold Improvements	5% Straight Line
Plant & Machinery	20% Straight Line
Computer Equipment	25% Straight Line
Fixtures & Fittings	20% Straight Line
Motor Vehicles	25% Straight Line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

Tortworth Plants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

4	Tangible assets

	Leasehold improvements £	Fixtures and fittings £	Plant and machinery £	Office equipment £
Cost or valuation
At 1 December 2024	19,041	1,245	75,838	3,360
Additions	-	-	8,524	-
At 30 November 2025	19,041	1,245	84,362	3,360
Depreciation
At 1 December 2024	10,684	936	60,353	3,360
Charge for the year	951	242	6,067	-
At 30 November 2025	11,635	1,178	66,420	3,360
Carrying amount
At 30 November 2025	7,406	67	17,942	-
At 30 November 2024	8,357	309	15,485	-

	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	9,995	109,479
Additions	-	8,524
At 30 November 2025	9,995	118,003
Depreciation
At 1 December 2024	9,995	85,328
Charge for the year	-	7,260
At 30 November 2025	9,995	92,588
Carrying amount
At 30 November 2025	-	25,415
At 30 November 2024	-	24,151

Tortworth Plants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

5

Stocks

	2025 £	2024 £
Stocks	121,727	99,338

6

Debtors

Current	2025 £	2024 £
Trade debtors	29,042	3,726
Prepayments	4,847	4,707
	33,889	8,433

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	25,190	4,485
Taxation and social security	36,943	38,067
Accruals and deferred income	2,120	2,120
Other creditors	4,746	4,746
	68,999	49,418

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100