BRAYWICK HEATH NURSERIES LTD

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Page 1

Page 2

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 03230087

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		24,315		32,187

			24,315		32,187
CURRENT ASSETS
Stocks	5	3,315		22,361
Debtors	6	7,271		11,190
Cash at bank and in hand		67,479		36,705

		78,065		70,256
Creditors: Amounts Falling Due Within One Year	7	(43,785 )		(41,393 )

NET CURRENT ASSETS (LIABILITIES)			34,280		28,863

TOTAL ASSETS LESS CURRENT LIABILITIES			58,595		61,050

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(1,361 )		-

NET ASSETS			57,234		61,050

Income and Expenditure Account			57,234		61,050

MEMBERS' FUNDS			57,234		61,050

Page 2

Page 3

BRAYWICK HEATH NURSERIES LTD

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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 Income and Expenditure Account.

On behalf of the board

Mr Henry Pohl

Director

27/08/2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

BRAYWICK HEATH NURSERIES LTD

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

BRAYWICK HEATH NURSERIES LTD is a private company, limited by guarantee, incorporated in England & Wales, registered number 03230087 . The registered office is 41 Braywick Road, Maidenhead, Berkshire, SL6 1DX.

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. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Leasehold	2% SL
Plant & Machinery	15% /33% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	15% on cost
Computer Equipment	33% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 4

Page 5

BRAYWICK HEATH NURSERIES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 8)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2025	241,452	47,676	16,275	21,957
Additions	-	157	-	211
Disposals	-	-	(16,275 )	-

As at 31 December 2025	241,452	47,833	-	22,168

Depreciation
As at 1 January 2025	217,551	43,381	16,275	20,084
Provided during the period	5,032	1,639	-	635
Disposals	-	-	(16,275 )	-

As at 31 December 2025	222,583	45,020	-	20,719

Net Book Value
As at 31 December 2025	18,869	2,813	-	1,449

As at 1 January 2025	23,901	4,295	-	1,873


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2025	7,250	334,610
Additions	-	368
Disposals	-	(16,275 )

As at 31 December 2025	7,250	318,703

Depreciation
As at 1 January 2025	5,132	302,423
Provided during the period	934	8,240
Disposals	-	(16,275 )

As at 31 December 2025	6,066	294,388

...CONTINUED

Page 5

Page 6

BRAYWICK HEATH NURSERIES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	1,184	24,315

As at 1 January 2025	2,118	32,187

5. Stocks

	2025	2024
	£	£
Stock	3,315	22,361

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,439	8,695
Prepayments and accrued income	832	1,660
Other debtors	-	125
Deferred tax current asset	-	710

	7,271	11,190

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	6,711	16,287
Climate Loan	4,725	4,725
Other taxes and social security	3,541	1,949
VAT	7,378	5,076
Other creditors	1,683	476
Accruals	14,747	2,198
Deferred Income	5,000	10,682

	43,785	41,393

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	1,361	(710)

9. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 6

Directors	Mr Henry Pohl
	Ms Lisa Hughes
	Ms Donna Stimson
	Mr Jeremy Hay

Company Number	03230087

Registered Office	41 Braywick Road
	Maidenhead
	Berkshire
	SL6 1DX

Accountants	Peter Upton
	Peter Upton Limited
	Bridge House, 2 Bridge Avenue
	Maidenhead
	SL6 1RR