Sedgwick Nurseries Limited - Filleted accounts

Registered number

04463989

Sedgwick Nurseries Limited

Unaudited Filleted Accounts

31 March 2026

Sedgwick Nurseries Limited
Registered number:		04463989
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		400,699			416,849

Current assets
Debtors	4	4,019			4,551
Cash at bank and in hand		537,685			497,503
		541,704			502,054

Creditors: amounts falling due within one year	5	(164,295)			(113,053)

Net current assets			377,409			389,001

Net assets			778,108			805,850

Capital and reserves
Called up share capital			100			100
Profit and loss account			778,008			805,750

Shareholders' funds			778,108			805,850

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J M Sedgwick
Director
Approved by the board on 10 September 2026

Sedgwick Nurseries Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment			25% straight line
	Fixtures, fittings, tools and equipment			20% reducing balance
	Motor vehicles			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					29		27


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	336,935		150,516		69,594		557,045
	Additions	-		3,095		-		3,095
	At 31 March 2026	336,935		153,611		69,594		560,140

	Depreciation
	At 1 April 2025	-		130,047		10,149		140,196
	Charge for the year	-		4,384		14,861		19,245
	At 31 March 2026	-		134,431		25,010		159,441

	Net book value
	At 31 March 2026	336,935		19,180		44,584		400,699
	At 31 March 2025	336,935		20,469		59,445		416,849


4	Debtors					2026		2025
£							£

	Trade debtors					336		1,547
	Other debtors					3,683		3,004
						4,019		4,551


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					3,266		3,208
	Taxation and social security costs					34,490		78,737
	Other creditors					126,539		31,108
						164,295		113,053


6	Other information

	Sedgwick Nurseries Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Bloomsberry House
	Crosby on Eden
	Carlisle
	Cumbria
	CA6 4QP