| Middlecombe Nurseries Limited |
| Registered number: |
00619931 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
24,453 |
|
|
26,209 |
|
| Current assets |
| Debtors |
4 |
|
1,598 |
|
|
1,731 |
| Cash at bank and in hand |
|
|
15,077 |
|
|
22,200 |
|
|
|
16,675 |
|
|
23,931 |
|
| Creditors: amounts falling due within one year |
5 |
|
(2,261) |
|
|
(1,754) |
|
| Net current assets |
|
|
|
14,414 |
|
|
22,177 |
|
| Net assets |
|
|
|
38,867 |
|
|
48,386 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
7,010 |
|
|
7,010 |
| Profit and loss account |
|
|
|
31,857 |
|
|
41,376 |
|
| Shareholders' funds |
|
|
|
38,867 |
|
|
48,386 |
|
|
|
|
|
|
|
|
| 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 B Jones |
| Director |
| Approved by the board on 13 September 2026 |
|
| Middlecombe Nurseries Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
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: |
|
|
Leasehold land and buildings |
over the lease term (20 years) |
|
Plant and machinery |
20% reducing balance |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Land and buildings |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 January 2025 |
37,134 |
|
27,157 |
|
64,291 |
|
Additions |
- |
|
180 |
|
180 |
|
Disposals |
- |
|
(625) |
|
(625) |
|
At 31 December 2025 |
37,134 |
|
26,712 |
|
63,846 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2025 |
11,142 |
|
26,940 |
|
38,082 |
|
Charge for the year |
1,857 |
|
79 |
|
1,936 |
|
On disposals |
- |
|
(625) |
|
(625) |
|
At 31 December 2025 |
12,999 |
|
26,394 |
|
39,393 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
24,135 |
|
318 |
|
24,453 |
|
At 31 December 2024 |
25,992 |
|
217 |
|
26,209 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
1,598 |
|
1,731 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other creditors |
2,261 |
|
1,754 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Related party transactions |
|
|
The directors regret to report the death of Mrs P Jones on 30th March 2026, subsequent to the financial year end. Mrs Jones was a significant shareholder and director. This event has no financial impact on the figures reported within these financial statements and the business continues to trade managed by the remaining directors. |
|
|
| 7 |
Other information |
|
|
Middlecombe Nurseries Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Barberton |
|
Middlecombe |
|
Minehead |
|
Somerset |
|
TA24 8SW |