| REGISTERED NUMBER: |
| East End Nurseries (Keyingham) Limited |
| Financial Statements for the Year Ended 30 November 2025 |
| REGISTERED NUMBER: |
| East End Nurseries (Keyingham) Limited |
| Financial Statements for the Year Ended 30 November 2025 |
| East End Nurseries (Keyingham) Limited (Registered number: 01054835) |
| Contents of the Financial Statements |
| for the year ended 30 November 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| East End Nurseries (Keyingham) Limited |
| Company Information |
| for the year ended 30 November 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Regent's Court |
| Princess Street |
| Hull |
| East Yorkshire HU2 8BA |
| East End Nurseries (Keyingham) Limited (Registered number: 01054835) |
| Balance Sheet |
| 30 November 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
| NET LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| 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 were approved by the Board of Directors and authorised for issue on |
| East End Nurseries (Keyingham) Limited (Registered number: 01054835) |
| Notes to the Financial Statements |
| for the year ended 30 November 2025 |
| 1. | STATUTORY INFORMATION |
| East End Nurseries (Keyingham) Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical convention. |
| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. |
| Turnover |
| Turnover is measured at the fair value of the consideration received of receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover as follows: |
| Sale of goods |
| Turnover from the sale of goods is recognised when significant risk and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of goods. |
| Tangible fixed assets |
| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. |
| Depreciation is calculated to write down the cost or valuation of all fixed assets (excluding freehold land) by equal annual instalments over their expected useful lives. |
| The rates generally applicable are:- |
| Buildings | 5% |
| Glasshouses | 5% |
| Plant and equipment | 10%-20% |
| Motor vehicles | 33% |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Debtors and creditors receivable / payable within one year |
| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. |
| East End Nurseries (Keyingham) Limited (Registered number: 01054835) |
| Notes to the Financial Statements - continued |
| for the year ended 30 November 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Foreign currencies |
| Transactions denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. |
| Balances at the year end denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - NIL). |
| 4. | TANGIBLE FIXED ASSETS |
| Freehold | Plant and |
| land | Buildings | equipment |
| £ | £ | £ |
| COST |
| At 1 December 2024 |
| Additions |
| At 30 November 2025 |
| DEPRECIATION |
| At 1 December 2024 |
| Charge for year |
| At 30 November 2025 |
| NET BOOK VALUE |
| At 30 November 2025 |
| At 30 November 2024 |
| Fixtures |
| and |
| Glass-houses | fittings | Totals |
| £ | £ | £ |
| COST |
| At 1 December 2024 |
| Additions |
| At 30 November 2025 |
| DEPRECIATION |
| At 1 December 2024 |
| Charge for year |
| At 30 November 2025 |
| NET BOOK VALUE |
| At 30 November 2025 |
| At 30 November 2024 |
| The directors consider the market value of a freehold property included in the above (at a net book value of £1,509), to be £330,000. The directors consider the market value of other leasehold property to be worth considerably in excess of it's net book value. |
| East End Nurseries (Keyingham) Limited (Registered number: 01054835) |
| Notes to the Financial Statements - continued |
| for the year ended 30 November 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Other creditors |
| Accruals and deferred income |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Amounts owed to group undertakings |
| 8. | OTHER FINANCIAL COMMITMENTS |
| The company has given guarantees in respect of borrowings of Berrygate Hill Nurseries Limited. At 30th November 2025 the potential liability of the company under the arrangement was £1,045,040 (2024 £968,594). |