MCLARENS NURSERIES LIMITED

Company Registration Number:
SC439250 (Scotland)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

MCLARENS NURSERIES LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

MCLARENS NURSERIES LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 295,669 337,294
Tangible assets: 4 3,175,275 3,251,042
Total fixed assets: 3,470,944 3,588,336
Current assets
Stocks: 2,230,000 1,638,000
Debtors:   144,660 262,420
Cash at bank and in hand: 2,047 48,892
Total current assets: 2,376,707 1,949,312
Creditors: amounts falling due within one year:   (1,402,913) (964,460)
Net current assets (liabilities): 973,794 984,852
Total assets less current liabilities: 4,444,738 4,573,188
Creditors: amounts falling due after more than one year:   (1,352,363) (1,412,500)
Provision for liabilities: (323,440) (345,046)
Total net assets (liabilities): 2,768,935 2,815,642
Capital and reserves
Called up share capital: 1,700,000 1,700,000
Profit and loss account: 1,068,935 1,115,642
Shareholders funds: 2,768,935 2,815,642

The notes form part of these financial statements

MCLARENS NURSERIES LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 September 2026
and signed on behalf of the board by:

Name: Louise McWhinnie
Status: Director

The notes form part of these financial statements

MCLARENS NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

MCLARENS NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 56 56

MCLARENS NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Intangible Assets

Total
Cost £
At 01 January 2025 836,794
At 31 December 2025 836,794
Amortisation
At 01 January 2025 499,500
Charge for year 41,625
At 31 December 2025 541,125
Net book value
At 31 December 2025 295,669
At 31 December 2024 337,294

MCLARENS NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Tangible Assets

Total
Cost £
At 01 January 2025 4,520,181
Additions 40,108
At 31 December 2025 4,560,289
Depreciation
At 01 January 2025 1,269,139
Charge for year 115,874
Other adjustments 1
At 31 December 2025 1,385,014
Net book value
At 31 December 2025 3,175,275
At 31 December 2024 3,251,042