JM Horticulture Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11817347

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		546		728

			546		728
CURRENT ASSETS
Debtors	6	1,890		2,559
Cash at bank and in hand		-		962

		1,890		3,521
Creditors: Amounts Falling Due Within One Year	7	(11,561 )		(18,512 )

NET CURRENT ASSETS (LIABILITIES)			(9,671 )		(14,991 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(9,125 )		(14,263 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(645 )

NET LIABILITIES			(9,125 )		(14,908 )

CAPITAL AND RESERVES
Called up share capital	9		15		15
Profit and Loss Account			(9,140 )		(14,923 )

SHAREHOLDERS' FUNDS			(9,125)		(14,908)

Page 1

Page 2

JM Horticulture Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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.

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 Jonathan Mitchell

Director

19/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JM Horticulture Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11817347 . The registered office is 14 Florence Gardens, Staines-Upon Thames, Surrey, TW18 1HG.

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. Going Concern Disclosure

The accounts are prepared on the going concern basis based on the continued financial support of the Director. In doing so, the Director has considered a period in excess of 12 months

2.3. 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.

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:

Plant & Machinery	25% on reducing balance
Computer Equipment	25% on reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 2)

4. Prior Period Adjustment

These accounts include an amendment to the comparatives to correct the share capital to reflect the issued share capital of 15 Ordinary £1 shares. The Balance Sheet amount in the previous year incorrectly showed £100 which has been restated.

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 March 2025	1,687

As at 28 February 2026	1,687

Depreciation
As at 1 March 2025	959
Provided during the period	182

As at 28 February 2026	1,141

Net Book Value
As at 28 February 2026	546

As at 1 March 2025	728

Page 3

Page 4

JM Horticulture Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,890	2,559

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	(1 )
Bank loans and overdrafts	5,313	6,739
Other loans	3,590	5,040
Other taxes and social security	645	338
VAT	-	1,915
Other creditors	127	127
Accruals and deferred income	527	1,050
Directors' loan accounts	1,359	3,304

	11,561	18,512

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	645

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	15	15

Page 4