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Registered number: 00640145 BRYANTS NURSERIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
BRYANTS NURSERIES LIMITED REGISTERED NUMBER: 00640145 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 16,000 |  | 18,000
Tangible assets | 5 |  | 880,743 |  | 973,802
|  |  | 896,743 |  | 991,802
Current assets |  |  |  |  |
Stocks | 6 | 172,798 |  | 160,230 |
Debtors: amounts falling due within one year | 7 | 296,052 |  | 163,652 |
Cash at bank and in hand | 8 | 578,173 |  | 521,111 |
|  | 1,047,023 |  | 844,993 |
Creditors: amounts falling due within one year | 9 | (617,269) |  | (441,074) |
Net current assets |  |  | 429,754 |  | 403,919
Total assets less current liabilities |  |  | 1,326,497 |  | 1,395,721
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 |  | (199,321) |  | (220,363)
Net assets |  |  | 1,127,176 |  | 1,175,358
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 255,000 |  | 255,000
Capital redemption reserve |  |  | 130,000 |  | 130,000
Profit and loss account |  |  | 742,176 |  | 790,358
|  |  | 1,127,176 |  | 1,175,358
Page 1
BRYANTS NURSERIES LIMITED REGISTERED NUMBER: 00640145 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 August 2026.
R J Bryant
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
BRYANTS NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Bryants Nurseries Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Water Lane, Bovingdon, Hemel Hempstead, Hertfordshire, HP3 0NA. The company specialises in growing and wholesaling of flowers and plants. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Turnover is recognised at the point when goods and services are provided to customers. Page 3
BRYANTS NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Going concern
The directors note that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the Statement of financial position date. As such, the directors believe that there are no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing and straight line balance basis. Depreciation is provided on the following bases:
|  |  |  | Freehold buildings | - | 15% reducing balance
|  |  |  | Other fixed assets | - | 10% - 25% reducing balance or 33.3% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of comprehensive income.
| 2.6 | Operating leases: the Company as lessor
Rental income from operating leases is credited to the Statement of comprehensive income on a straight-line basis over the lease term. Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished. Page 4
BRYANTS NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.11 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term.
| 2.12 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.13 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method. Page 5
BRYANTS NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.14 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.15 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The useful economic life over which the software is being amortised has been assessed to 10 years.
3. | Employees
| The average monthly number of employees, including the directors, during the year was 37 (2024 - 39).
Page 6
BRYANTS NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 January 2025 | 20,000
| At 31 December 2025 | 20,000
| Amortisation |
| At 1 January 2025 | 2,000
| Charge for the year | 2,000
| At 31 December 2025 | 4,000
| Net book value |
| At 31 December 2025 | 16,000
| At 31 December 2024 | 18,000
Page 7
BRYANTS NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Freehold land and buildings | Other fixed assets | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 504,244 | 3,382,829 | 3,887,073
| Additions | - | 32,455 | 32,455
| At 31 December 2025 | 504,244 | 3,415,284 | 3,919,528
| Depreciation |  |  |
| At 1 January 2025 | 396,564 | 2,516,707 | 2,913,271
| Charge for the year | 16,152 | 109,362 | 125,514
| At 31 December 2025 | 412,716 | 2,626,069 | 3,038,785
| Net book value |  |  |
| At 31 December 2025 | 91,528 | 789,215 | 880,743
| At 31 December 2024 | 107,680 | 866,122 | 973,802
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant stocks and consumables | 172,798 | 160,230
|  | 172,798 | 160,230
Page 8
BRYANTS NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 190,842 | 136,984
| Amounts owed by group undertakings | 98,074 | 10,214
| Other debtors | 3,258 | 12,696
| Prepayments and accrued income | 3,878 | 3,758
|  | 296,052 | 163,652
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 578,173 | 521,111
|  | 578,173 | 521,111
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 60,046 | 25,108
| Amounts owed to group undertakings | 488,349 | 364,294
| Other taxation and social security | 40,720 | 23,518
| Other creditors | 11,794 | 11,794
| Accruals and deferred income | 16,360 | 16,360
|  | 617,269 | 441,074
Page 9
BRYANTS NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 220,363 | 219,380
| (Credited)/charged to the Statement of comprehensive income | (21,042) | 983
| At end of year | 199,321 | 220,363
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 199,321 | 220,363
|  | 199,321 | 220,363
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 127,500 Ordinary A shares of £1 each | 127,500 | 127,500
|  | 102,000 Ordinary B shares of £1 each | 102,000 | 102,000
|  | 25,500 Ordinary C shares of £1 each | 25,500 | 25,500
|  |  | 255,000 | 255,000
| The Ordinary A £1 shares, Ordinary B £1 shares and Ordinary C £1 shares are separate classes of shares for the purpose of declaring dividends but rank pari passu in all other respects.
12. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £80,472 (2024 - £62,803). At the year end there were accrued contributions of £Nil (2024 - £Nil). Page 10
BRYANTS NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
13. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 5,466 | 8,156
| Later than 1 year and not later than 5 years | 10,878 | 16,343
|  | 16,344 | 24,499
14. | Related party transactions
| In accordance with FRS 102 Section 1A, the company has not disclosed transactions with related parties, which, in the opinion of the directors, were concluded under normal market conditions or with wholly owned members of the group. Included within other creditors is an amount of £11,794 (2024 - £11,794) due to a director. The maximum outstanding during the year was £32,794. No interest is accruing on this loan and there are no repayment terms. Included within other debtors is an amount of £215 (2024 - £215) due from Bryants Property Holdings Limited, a company with common directors.
15. | Controlling party
The immediate and ultimate parent undertaking is Bryants Nurseries Holdings Limited, a company incorporated in England and Wales. R J Bryant is the ultimate controlling party by virtue of his majority shareholding in the parent undertaking.
Page 11