REGISTERED NUMBER: 04939033 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Edwards Nurseries Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Edwards

Mrs A J Edwards

SECRETARY:

Mrs A J Edwards

REGISTERED OFFICE:

Nursery House

Scropton

Swadlincote

Derbyshire

DE65 5PN

REGISTERED NUMBER:

04939033 (England and Wales)

ACCOUNTANTS:

Buckler Spencer Ltd

The Old Police Station

Church Street

Swadlincote

Derbyshire

DE11 8LN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

92,770

90,499

Investments

6

83,748

74,724

176,518

165,223

CURRENT ASSETS

Stocks

95,330

96,144

Debtors

7

86,137

80,802

Cash at bank and in hand

246,557

335,907

428,024

512,853

CREDITORS

Amounts falling due within one year

8

75,532

92,679

NET CURRENT ASSETS

352,492

420,174

TOTAL ASSETS LESS CURRENT LIABILITIES

529,010

585,397

PROVISIONS FOR LIABILITIES

22,700

21,700

NET ASSETS

506,310

563,697

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

506,208

563,595

506,310

563,697

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

Mrs A J Edwards - Director

1.	STATUTORY INFORMATION

Edwards Nurseries Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on reducing balance

Plant and machinery etc

-

25% on reducing balance and at variable rates on reducing balance

Stocks

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

97,000

AMORTISATION

At 1 January 2025

and 31 December 2025

97,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

247,276

319,721

566,997

Additions

-

21,610

21,610

Disposals

-

(7,688

)

(7,688

)

At 31 December 2025

247,276

333,643

580,919

DEPRECIATION

At 1 January 2025

207,831

268,667

476,498

Charge for year

3,941

14,736

18,677

Eliminated on disposal

-

(7,026

)

(7,026

)

At 31 December 2025

211,772

276,377

488,149

NET BOOK VALUE

At 31 December 2025

35,504

57,266

92,770

At 31 December 2024

39,445

51,054

90,499

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

64,853

Additions

1,399

At 31 December 2025

66,252

PROVISIONS

At 1 January 2025

(9,871

)

Revaluation adjustments

(7,625

)

At 31 December 2025

(17,496

)

NET BOOK VALUE

At 31 December 2025

83,748

At 31 December 2024

74,724

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2020

61,851

Valuation in 2022

732

Valuation in 2023

1,066

Valuation in 2024

1,204

Valuation in 2025

1,399

66,252

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

3,210

1,186

Other debtors

82,927

79,616

86,137

80,802

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

3,269

127

Taxation and social security

43,884

45,722

Other creditors

28,379

46,830

75,532

92,679

9.	RELATED PARTY DISCLOSURES