New Hollybeck Nurseries Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04457592

NEW HOLLYBECK NURSERIES LIMITED

Filleted Unaudited Financial Statements

31 January 2026

NEW HOLLYBECK NURSERIES LIMITED

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Intangible assets	5	2	2
Tangible assets	6	126,491	140,704
Investments	7	100	100
		---------	---------
		126,593	140,806

Current assets

Stocks		160,478	145,000
Debtors	8	546,780	524,640
Cash at bank and in hand		258,293	136,890
		---------	---------
		965,551	806,530

Prepayments and accrued income	1,970		755

Creditors: amounts falling due within one year	9	281,129		221,048
		---------		---------
Net current assets			686,392	586,237
			---------	---------
Total assets less current liabilities			812,985	727,043

Creditors: amounts falling due after more than one year	10		–	17,416

Provisions

Taxation including deferred tax	21,623	24,803
	---------	---------
Net assets	791,362	684,824
	---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	791,360	684,822
	---------	---------
Shareholder funds	791,362	684,824
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

NEW HOLLYBECK NURSERIES LIMITED

Statement of Financial Position (continued)

31 January 2026

For the year ending 31st January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 16 July 2026 , and are signed on behalf of the board by:

Mr C I Orme
Director

Company registration number: 04457592

NEW HOLLYBECK NURSERIES LIMITED

Notes to the Financial Statements

Year ended 31st January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 17 Newstead Grove, NOTTINGHAM, NOTTINGHAMSHIRE, NG1 4GZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover is derived from the sale of plants and related garden products to third parties after deducting discounts and VAT. Turnover is recognised at the point at sale.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery etc	-	25% reducing balance
Motor Vehicles	-	25% reducing balance

Land is not depreciated.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 39 (2025: 40 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1st February 2025 and 31st January 2026	2
	----
Amortisation
At 1st February 2025 and 31st January 2026	–
	----
Carrying amount
At 31st January 2026	2
	----
At 31st January 2025	2
	----

6. Tangible assets

	Land and buildings	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1st February 2025	16,607	345,540	111,170	473,317
Additions	–	22,414	–	22,414
	--------	---------	---------	---------
At 31st January 2026	16,607	367,954	111,170	495,731
	--------	---------	---------	---------
Depreciation
At 1st February 2025	–	276,623	55,990	332,613
Charge for the year	–	22,832	13,795	36,627
	--------	---------	---------	---------
At 31st January 2026	–	299,455	69,785	369,240
	--------	---------	---------	---------
Carrying amount
At 31st January 2026	16,607	68,499	41,385	126,491
	--------	---------	---------	---------
At 31st January 2025	16,607	68,917	55,180	140,704
	--------	---------	---------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Plant and machinery
	£
At 31st January 2026	15,128
	--------
At 31st January 2025	20,171
	--------

7. Investments

	Other investments other than loans
	£
Cost
At 1st February 2025 and 31st January 2026	100
	----
Impairment
At 1st February 2025 and 31st January 2026	–
	----

Carrying amount
At 31st January 2026	100
	----
At 31st January 2025	100
	----

The company owns 100% of the issued share capital of Hollybeck Nurseries Limited a dormant company. The above £100 represents aggregate capital and reserves of the company.

8. Debtors

	2026	2025
	£	£
Trade debtors	2,117	6,095
Amounts owed by group undertakings and undertakings in which the company has a participating interest	542,382	516,632
Other debtors	2,281	1,913
	---------	---------
	546,780	524,640
	---------	---------

9. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	–	10,648
Trade creditors	140,176	102,763
Corporation tax	38,972	29,509
Social security and other taxes	34,457	32,977
Other creditors	67,524	45,151
	---------	---------
	281,129	221,048
	---------	---------

10. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	7,566
Other creditors	–	9,850
	----	--------
	–	17,416
	----	--------

11. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	80,000	80,000
Later than 1 year and not later than 5 years	320,000	320,000
Later than 5 years	642,849	722,849
	------------	------------
	1,042,849	1,122,849
	------------	------------

12. Other financial commitments

The company has given a debenture comprising a fixed and floating charge over all its assets in respect of banks loans of its parent company Greycat Garden Centres Limited.

13. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr C I Orme	( 302)	5	( 297)
	----	----	----

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr C I Orme	( 217)	( 85)	( 302)
	----	----	----

14. Controlling party

The name of the parent undertaking is Greycat Garden Centres Limited a company registered in England and Wales .Registered Office 17 Newstead Grove, Nottingham NG1 4GZ