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Company Registration No. 09939100 (England and Wales)
Green Pastures (Berghapton) Limited Unaudited accounts for the year ended 31 January 2026
Green Pastures (Berghapton) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Green Pastures (Berghapton) Limited Company Information for the year ended 31 January 2026
Directors
James Robert Debagge Karl John Quinton Sandall
Company Number
09939100 (England and Wales)
Registered Office
Green Pastures Nurseries Mill Road Norwich Norfolk NR15 1BQ England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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Green Pastures (Berghapton) Limited Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
60,000
66,000
Tangible assets
5
65,799
537,906
125,799
603,906
Current assets
Inventories
102,749
133,119
Debtors
6
20,774
13,855
Cash at bank and in hand
16,926
839
140,449
147,813
Creditors: amounts falling due within one year
7
(373,707)
(320,113)
Net current liabilities
(233,258)
(172,300)
Total assets less current liabilities
(107,459)
431,606
Creditors: amounts falling due after more than one year
8
(206,493)
(260,940)
Net (liabilities)/assets
(313,952)
170,666
Capital and reserves
Called up share capital
100
100
Profit and loss account
(314,052)
170,566
Shareholders' funds
(313,952)
170,666
For the year ending 31 January 2026 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by
Karl John Quinton Sandall Director Company Registration No. 09939100
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Green Pastures (Berghapton) Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Green Pastures (Berghapton) Limited is a private company, limited by shares, registered in England and Wales, registration number 09939100. The registered office is Green Pastures Nurseries, Mill Road, Norwich, Norfolk, NR15 1BQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
not provided
Plant & machinery
20% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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Green Pastures (Berghapton) Limited Notes to the Accounts for the year ended 31 January 2026
4
Intangible fixed assets
Goodwill
£
Cost
At 1 February 2025
120,000
At 31 January 2026
120,000
Amortisation
At 1 February 2025
54,000
Charge for the year
6,000
At 31 January 2026
60,000
Net book value
At 31 January 2026
60,000
At 31 January 2025
66,000
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 February 2025
484,863
24,512
15,630
140,184
2,370
667,559
Additions
-
6,308
-
12,092
6,137
24,537
Disposals
(484,863)
-
-
-
-
(484,863)
At 31 January 2026
-
30,820
15,630
152,276
8,507
207,233
Depreciation
At 1 February 2025
-
15,687
3,908
107,688
2,370
129,653
Charge for the year
-
2,528
2,931
5,520
802
11,781
At 31 January 2026
-
18,215
6,839
113,208
3,172
141,434
Net book value
At 31 January 2026
-
12,605
8,791
39,068
5,335
65,799
At 31 January 2025
484,863
8,825
11,722
32,496
-
537,906
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
19,356
13,196
Accrued income and prepayments
1,218
-
Other debtors
200
659
20,774
13,855
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Green Pastures (Berghapton) Limited Notes to the Accounts for the year ended 31 January 2026
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
9,167
28,060
VAT
45,185
24,112
Trade creditors
105,526
148,110
Taxes and social security
3,560
42,214
Other creditors
125,888
73,160
Loans from directors
84,381
61
Accruals
-
4,396
373,707
320,113
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
206,493
260,940
9
Average number of employees
During the year the average number of employees was 39 (2025: 22).
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