REGISTERED NUMBER: 04680436 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

HOW GREEN NURSERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C T Sutcliffe

S T Sutcliffe

J E Sutcliffe

C Sutcliffe

SECRETARY:

J E Sutcliffe

REGISTERED OFFICE:

How Green Lane

Hever

Edenbridge

Kent

TN8 7PS

REGISTERED NUMBER:

04680436 (England and Wales)

ACCOUNTANTS:

Robsons Accountants

19 Montpelier Avenue

Bexley

Kent

DA5 3AP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

170,814

187,891

170,814

187,891

CURRENT ASSETS

Stocks

156,458

141,555

Debtors

6

276,533

271,176

Cash at bank and in hand

308,217

238,574

741,208

651,305

CREDITORS

Amounts falling due within one year

7

(357,984

)

(325,170

)

NET CURRENT ASSETS

383,224

326,135

TOTAL ASSETS LESS CURRENT LIABILITIES

554,038

514,026

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

553,938

513,926

SHAREHOLDERS' FUNDS

554,038

514,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

S T Sutcliffe - Director

1.	STATUTORY INFORMATION

How Green Nursery 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2025 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

45,000

AMORTISATION

At 1 May 2025

and 30 April 2026

45,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

176,242

119,900

115,314

25,357

436,813

Additions

29,173

8,337

-

2,350

39,860

At 30 April 2026

205,415

128,237

115,314

27,707

476,673

DEPRECIATION

At 1 May 2025

117,407

73,599

39,640

18,276

248,922

Charge for year

22,002

13,659

18,918

2,358

56,937

At 30 April 2026

139,409

87,258

58,558

20,634

305,859

NET BOOK VALUE

At 30 April 2026

66,006

40,979

56,756

7,073

170,814

At 30 April 2025

58,835

46,301

75,674

7,081

187,891

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

275,533

261,977

Other debtors

1,000

2,789

VAT

-

6,410

276,533

271,176

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

835

10,833

Trade creditors

271,235

291,163

Tax

30,336

-

Social security and other taxes

12,141

11,266

VAT

23,533

-

Directors' current accounts

16,154

8,608

Accrued expenses

3,750

3,300

357,984

325,170