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Registered number: 05985123
Brook Lea Nurseries Limited
Financial Statements
For The Year Ended 30 November 2025
Brook Lea Nurseries Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Brook Lea Nurseries Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 05985123

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 146,303 |  | 126,388
|  |  | 146,303 |  | 126,388
CURRENT ASSETS
Stocks | 6 | 16,467 |  | 12,536 |
Debtors | 7 | 93,477 |  | 94,340 |
Cash at bank and in hand |  | 464,955 |  | 362,085 |
|  | 574,899 |  | 468,961 |
Creditors: Amounts Falling Due Within One Year | 8 | (108,366 ) |  | (101,614 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 466,533 |  | 367,347
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 612,836 |  | 493,735
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (24,256 ) |  | (25,398 )
NET ASSETS |  |  | 588,580 |  | 468,337
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 588,578 |  | 468,335
SHAREHOLDERS' FUNDS |  |  | 588,580 |  | 468,337

Page 1
Page 2
Brook Lea Nurseries Limited
Balance Sheet (continued)
As At 30 November 2025
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr N Proud Director
18 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Brook Lea Nurseries Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Brook Lea Nurseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05985123 . The registered office is 550 Valley Road, Basford, Nottingham, NG5 1JJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | No depreciation
Computer Equipment | 12.5% straight line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
Page 3
Page 4
Brook Lea Nurseries Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 9)
7 9
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 20,000
As at 30 November 2025 | 20,000
Amortisation
As at 1 December 2024 | 20,000
As at 30 November 2025 | 20,000
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Computer Equipment | Total
| £ | £ | £
Cost
As at 1 December 2024 | 24,666 | 203,444 | 228,110
Additions | - | 62,694 | 62,694
Disposals | - | (30,604 ) | (30,604 )
As at 30 November 2025 | 24,666 | 235,534 | 260,200
Depreciation
As at 1 December 2024 | 5,953 | 95,769 | 101,722
Provided during the period | - | 27,478 | 27,478
Disposals | - | (15,303 ) | (15,303 )
As at 30 November 2025 | 5,953 | 107,944 | 113,897
Net Book Value
As at 30 November 2025 | 18,713 | 127,590 | 146,303
As at 1 December 2024 | 18,713 | 107,675 | 126,388

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 16,467 |  | 12,536

Page 4
Page 5
Brook Lea Nurseries Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | - |  | 863
Amounts owed by group undertakings | 93,477 |  | 93,477
| 93,477 |  | 94,340

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 44,888 |  | 41,128
Corporation tax | 33,027 |  | 20,129
Other taxes and social security | 1,093 |  | 734
VAT | 2,153 |  | -
Other creditors | 282 |  | -
Accruals and deferred income | 3,913 |  | 14,443
Director's loan account | 23,010 |  | 25,180
| 108,366 |  | 101,614

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Related Party Transactions
At the balance sheet date, the amount owed to the directors' through the directors loan accounts was £23,010 (2024: £25,180).
The directors loan accounts are unsecured, interest free and repayable on demand.
Page 5