REGISTERED NUMBER: 00464452 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FIBREX NURSERIES LIMITED

Page

Company Information

1

Income Statement

2

Balance Sheet

3

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mrs U Key-Davis

Mrs A Tandy

REGISTERED OFFICE:

Honeybourne Road

Pebworth

Stratford upon Avon

Warwickshire

CV37 8XP

REGISTERED NUMBER:

00464452 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

-

575

Cost of sales

(1

)

2,599

GROSS PROFIT/(LOSS)

1

(2,024

)

Administrative expenses

10,049

(2,977

)

OPERATING (LOSS)/PROFIT

4

(10,048

)

953

Income from shares in group undertakings

-

69

Interest receivable and similar income

242

517

242

586

(9,806

)

1,539

Interest payable and similar expenses

-

2

(LOSS)/PROFIT BEFORE TAXATION

(9,806

)

1,537

Tax on (loss)/profit

-

(1,407

)

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(9,806

)

2,944

FIXED ASSETS

Tangible assets

5

101,790

103,099

CURRENT ASSETS

Debtors

6

10

49

Cash at bank

32,694

44,847

32,704

44,896

CREDITORS

Amounts falling due within one year

7

1,663

5,358

NET CURRENT ASSETS

31,041

39,538

TOTAL ASSETS LESS CURRENT LIABILITIES

132,831

142,637

CAPITAL AND RESERVES

Called up share capital

3,700

3,700

Retained earnings

129,131

138,937

SHAREHOLDERS' FUNDS

132,831

142,637

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.

The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by:

Mrs A Tandy - Director

1.	STATUTORY INFORMATION

Fibrex 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.

Tangible fixed assets

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

Short leasehold

-

4% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	OPERATING (LOSS)/PROFIT

The operating loss (2024 - operating profit) is stated after charging:

2025

2024

£

£

Depreciation - owned assets

1,309

1,330

5.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

97,028

15,803

1,005

113,836

DEPRECIATION

At 1 January 2025

-

9,970

767

10,737

Charge for year

-

1,250

59

1,309

At 31 December 2025

-

11,220

826

12,046

NET BOOK VALUE

At 31 December 2025

97,028

4,583

179

101,790

At 31 December 2024

97,028

5,833

238

103,099

Cost or valuation at 31 December 2025 is represented by:

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

Valuation in 2021

140,044

4,708

102,086

Valuation in 2022

-

-

(14,425

)

Valuation in 2023

(43,016

)

(4,708

)

(35,137

)

Valuation in 2024

-

-

(36,721

)

97,028

-

15,803

Motor

Computer

vehicles

equipment

Totals

£

£

£

Valuation in 2021

8,199

27,092

282,129

Valuation in 2022

-

-

(14,425

)

Valuation in 2023

-

(27,092

)

(109,953

)

Valuation in 2024

(7,194

)

-

(43,915

)

1,005

-

113,836

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

10

49

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

(1

)

Taxation and social security

-

2,696

Other creditors

1,663

2,663

1,663

5,358

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

31 August 2026