Company registration number 00126932 (England and Wales)
JAMES WHITAKER & SONS (NURSERYMEN) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
JAMES WHITAKER & SONS (NURSERYMEN) LTD
CONTENTS
Page
Accountants' review report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 7
JAMES WHITAKER & SONS (NURSERYMEN) LTD
COMPANY INFORMATION
Directors
Mr J F Beesley
Mr P Beesley
Mr L A Davies
Secretary
Mr L A Davies
Company number
00126932
Registered office
C/O Beesley & Fildes Ltd
Wilson Road
Huyton
Merseyside
United Kingdom
L36 6AF
Accountants
Fairhurst Accountants Ltd
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB
JAMES WHITAKER & SONS (NURSERYMEN) LTD
INDEPENDENT ACCOUNTANTS' REVIEW REPORT TO THE DIRECTORS OF JAMES WHITAKER & SONS (NURSERYMEN) LTD
- 1 -

We have reviewed the financial statements of James Whitaker & Sons (Nurserymen) Ltd for the year ended 31 January 2026 which comprise , the statement of financial position and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

Directors' responsibility for the financial statements

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.

Accountants' responsibility

Our responsibility is to express a conclusion on the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised) 'Engagements to review historical financial statements' and ICAEW Technical Release TECH 09/13AAF (Revised) 'Assurance review engagements on historical financial statements'. ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared, in all material respects, in accordance with United Kingdom Generally Accepted Accounting Practice. ISRE 2400 (Revised) also requires us to comply with the ICAEW Code of Ethics.

Scope of the assurance review

A review of financial statements in accordance with the ISRE 2400 (Revised) is a limited assurance engagement. We have performed procedures, primarily consisting of making enquiries of management and others within the company, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK and Ireland). Accordingly, we do not express an audit opinion on these financial statements.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:

- so as to give a true and fair view of the state of the company’s affairs as at 31 January 2026, and of its profit for the year then ended;

- in accordance with United Kingdom Generally Accepted Accounting Practice; and

- in accordance with the requirements of the Companies Act 2006.

Use of our report

This report is made solely to the company’s directors, as a body, in accordance with the terms of our engagement letter dated 18 July 2023. Our review work has been undertaken so that we might state to the company’s directors those matters we have agreed to state to them in a reviewer’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s directors as a body, for our review work, for this report, or for the conclusions we have formed.

Fairhurst Accountants Ltd
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB
6 August 2026
JAMES WHITAKER & SONS (NURSERYMEN) LTD
STATEMENT OF FINANCIAL POSITION
As At 31 January 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
4,060,649
3,721,479
Current assets
Stocks
4
455,364
411,660
Debtors
5
281,894
277,051
Cash at bank and in hand
188,092
432,953
925,350
1,121,664
Creditors: amounts falling due within one year
6
(501,103)
(441,992)
Net current assets
424,247
679,672
Total assets less current liabilities
4,484,896
4,401,151
Provisions for liabilities
8
(89,965)
(59,771)
Net assets
4,394,931
4,341,380
Capital and reserves
Called up share capital
20,000
20,000
Profit and loss reserves
4,374,931
4,321,380
Total equity
4,394,931
4,341,380

The notes on pages 4 to 7 form part of these financial statements.

JAMES WHITAKER & SONS (NURSERYMEN) LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
As At 31 January 2026
- 3 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 August 2026 and are signed on its behalf by:
Mr J F Beesley
Director
Company registration number 00126932 (England and Wales)
JAMES WHITAKER & SONS (NURSERYMEN) LTD
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 January 2026
- 4 -
1
Accounting policies
Company information

James Whitaker & Sons (Nurserymen) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is C/O Beesley & Fildes Ltd, Wilson Road, Huyton, Merseyside, United Kingdom, L36 6AF.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the true company has adequate resources to continue in operational existence and meet its debts for the foreseeable future not limited to a period of 12 months from the signing of these accounts. The company therefore continues to adopt the going concern basis in preparing the financial statements.

1.3
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property
4% on cost
Plant and equipment
15% on reducing balance
Fixtures and fittings
20% on reducing balance
Computers
33% on cost and 20% on reducing balance
Motor vehicles
25% on reducing balance
1.5
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.6
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.

Current tax

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

JAMES WHITAKER & SONS (NURSERYMEN) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 January 2026
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
44
41
JAMES WHITAKER & SONS (NURSERYMEN) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 January 2026
- 6 -
3
Tangible fixed assets
Freehold property
Assets under construction
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
£
Cost
At 1 February 2025
3,827,443
9,984
3,209
88,243
33,929
-
0
3,962,808
Additions
469,626
1,166
21,669
29,038
1,419
1,500
524,418
Disposals
-
0
-
0
-
0
(1,802)
-
0
-
0
(1,802)
Transfers
11,150
(11,150)
-
0
-
0
-
0
-
0
-
0
At 31 January 2026
4,308,219
-
0
24,878
115,479
35,348
1,500
4,485,424
Depreciation and impairment
At 1 February 2025
191,848
-
0
679
26,830
21,972
-
0
241,329
Depreciation charged in the year
158,911
-
0
3,011
15,090
6,612
314
183,938
Eliminated in respect of disposals
-
0
-
0
-
0
(492)
-
0
-
0
(492)
At 31 January 2026
350,759
-
0
3,690
41,428
28,584
314
424,775
Carrying amount
At 31 January 2026
3,957,460
-
0
21,188
74,051
6,764
1,186
4,060,649
At 31 January 2025
3,635,595
9,984
2,530
61,413
11,957
-
0
3,721,479
JAMES WHITAKER & SONS (NURSERYMEN) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 January 2026
- 7 -
4
Stocks
2026
2025
£
£
Stocks
455,364
411,660
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
607
1,524
Amounts owed by group undertakings
239,989
239,989
Other debtors
23,072
23,331
Prepayments and accrued income
18,226
12,207
281,894
277,051
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
221,078
151,617
Corporation tax
-
0
(39)
Other taxation and social security
26,360
41,766
Other creditors
162,852
192,345
Accruals and deferred income
90,813
56,303
501,103
441,992
7
Ultimate controlling party

The company is controlled by the directors of the parent company.

8
Provisions for liabilities
2026
2025
£
£
Deferred tax liabilities
89,965
59,771
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