REGISTERED NUMBER: 03533717 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Vicarage Nurseries Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mrs Palbinder Kaur

Mr Makhan Singh

SECRETARY:

Mr Harjit Singh

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

West Midlands

CV6 4AD

REGISTERED NUMBER:

03533717 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Property, plant and equipment

4

733,739

777,917

CURRENT ASSETS

Inventories

486,240

445,170

Debtors

5

559,539

706,003

Cash at bank and in hand

403,553

203,780

1,449,332

1,354,953

CREDITORS

Amounts falling due within one year

6

1,401,991

2,013,558

NET CURRENT ASSETS/(LIABILITIES)

47,341

(658,605

)

TOTAL ASSETS LESS CURRENT LIABILITIES

781,080

119,312

CREDITORS

Amounts falling due after more than one year

7

197,014

295,450

NET ASSETS/(LIABILITIES)

584,066

(176,138

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

583,966

(176,238

)

SHAREHOLDERS' FUNDS

584,066

(176,138

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 16 September 2026 and were signed on its behalf by:

Mr Makhan Singh - Director

1.	STATUTORY INFORMATION

Vicarage Nurseries 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

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

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

-

15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 48 (2024 - 32 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

16,800

1,750,282

1,767,082

Additions

-

8,150

8,150

At 31 December 2025

16,800

1,758,432

1,775,232

DEPRECIATION

At 1 January 2025

-

989,165

989,165

Charge for year

-

52,328

52,328

At 31 December 2025

-

1,041,493

1,041,493

NET BOOK VALUE

At 31 December 2025

16,800

716,939

733,739

At 31 December 2024

16,800

761,117

777,917

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

467,049

676,516

Other debtors

92,490

29,487

559,539

706,003

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

477,532

1,130,113

Trade creditors

227,619

197,945

Taxation and social security

66,041

6,152

Other creditors

630,799

679,348

1,401,991

2,013,558

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

61,147

142,085

Other creditors

135,867

153,365

197,014

295,450

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

The company is controlled by M S Padda. Details of M S Padda's interests in the company's share capital are set out in the director's report.

M S Padda is also a shareholder and director of M S Padda Properties Limited. An amount of £160,899.89 (2024 : £166,343.08 ) was receivable at the year end.

M S Padda is also a shareholder and director of Fusion Personnel Limited. An amount of £167,679.08 (2024 : £204.906.94 ) was payable at the year end.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................