REGISTERED NUMBER: 00552657 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RUSHMERE NURSERIES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mr R F Ramsbotham

REGISTERED OFFICE:

Rushmere Heath Nursery

Bragenham Lane

Leighton Buzzard

Bedfordshire

LU7 0EE

REGISTERED NUMBER:

00552657 (England and Wales)

ACCOUNTANTS:

V Drought & Co Ltd

Chartered Certified Accountants

218 Downs Barn Boulevard

Downs Barn

Milton Keynes

MK14 7QH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

798,961

853,378

798,961

853,378

CURRENT ASSETS

Stocks

7,280

25,896

Debtors

6

12,017

50,260

Cash at bank and in hand

147,788

98,860

167,085

175,016

CREDITORS

Amounts falling due within one year

7

77,631

118,955

NET CURRENT ASSETS

89,454

56,061

TOTAL ASSETS LESS CURRENT LIABILITIES

888,415

909,439

CREDITORS

Amounts falling due after more than one year

8

131,024

155,000

NET ASSETS

757,391

754,439

CAPITAL AND RESERVES

Called up share capital

2,500

2,500

Other reserves

1,000

1,000

Retained earnings

753,891

750,939

SHAREHOLDERS' FUNDS

757,391

754,439

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 director acknowledges his 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 director and authorised for issue on 23 September 2026 and were signed by:

Mr R F Ramsbotham - Director

1.	STATUTORY INFORMATION

Rushmere 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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on reducing balance and 5% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

30,000

AMORTISATION

At 1 January 2025

and 31 December 2025

30,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

498,056

1,325,620

1,823,676

Disposals

-

(19,150

)

(19,150

)

At 31 December 2025

498,056

1,306,470

1,804,526

DEPRECIATION

At 1 January 2025

123,940

846,358

970,298

Charge for year

-

48,306

48,306

Eliminated on disposal

-

(13,039

)

(13,039

)

At 31 December 2025

123,940

881,625

1,005,565

NET BOOK VALUE

At 31 December 2025

374,116

424,845

798,961

At 31 December 2024

374,116

479,262

853,378

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

9,043

37,592

Other debtors

2,974

12,668

12,017

50,260

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

11,153

32,633

Trade creditors

11,167

8,064

Taxation and social security

79

10,666

Other creditors

55,232

67,592

77,631

118,955

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

131,024

155,000

The following reproduces the text of the report prepared for the director 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 Income Statement and certain other primary statements and the Report of the Director 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 pages one to fifteen 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.

V Drought & Co Ltd

Chartered Certified Accountants

218 Downs Barn Boulevard

Downs Barn

Milton Keynes

MK14 7QH

23 September 2026