Company Registration No. 03470455 (England and Wales)
Viking Nurseries Limited
Unaudited accounts
for the year ended 31 December 2025
Viking Nurseries Limited
Unaudited accounts
Contents
Viking Nurseries Limited
Company Information
for the year ended 31 December 2025
Secretary
Stuart Derek Murch
Company Number
03470455 (England and Wales)
Registered Office
The Old Fruit Farm
High House Farm Lane
Colton, Norwich
NR9 5DG
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
Viking Nurseries Limited
Statement of financial position
as at 31 December 2025
Tangible assets
96,871
157,244
Inventories
455,374
597,769
Cash at bank and in hand
127,303
99,002
Creditors: amounts falling due within one year
(518,221)
(621,763)
Net current assets
160,103
116,729
Total assets less current liabilities
256,974
273,973
Provisions for liabilities
Deferred tax
(9,341)
(5,408)
Net assets
247,633
268,565
Called up share capital
2
2
Profit and loss account
247,631
268,563
Shareholders' funds
247,633
268,565
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 September 2026 and were signed on its behalf by
Kjetil Titlestad
Director
Company Registration No. 03470455
Viking Nurseries Limited
Notes to the Accounts
for the year ended 31 December 2025
Viking Nurseries Limited is a private company, limited by shares, registered in England and Wales, registration number 03470455. The registered office is The Old Fruit Farm, High House Farm Lane, Colton, Norwich, NR9 5DG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
11% Straight Line
Plant & machinery
25% Reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Viking Nurseries Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 January 2025
668,266
947,540
1,615,806
At 31 December 2025
668,266
958,109
1,626,375
At 1 January 2025
544,253
914,309
1,458,562
Charge for the year
61,191
9,751
70,942
At 31 December 2025
605,444
924,060
1,529,504
At 31 December 2025
62,822
34,049
96,871
At 31 December 2024
124,013
33,231
157,244
Amounts falling due within one year
Trade debtors
95,647
41,721
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
32,691
36,489
Taxes and social security
15,840
12,410
Other creditors
220,868
274,318
Loans from directors
283,287
326,964
7
Average number of employees
During the year the average number of employees was 8 (2024: 14).