| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 |
| FOR |
| COUNTRY CARE HORTICULTURAL PRODUCTS LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 |
| FOR |
| COUNTRY CARE HORTICULTURAL PRODUCTS LTD |
| COUNTRY CARE HORTICULTURAL PRODUCTS LTD (REGISTERED NUMBER: 07416283) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| Page |
| Balance sheet | 1 |
| Notes to the financial statements | 3 |
| COUNTRY CARE HORTICULTURAL PRODUCTS LTD (REGISTERED NUMBER: 07416283) |
| BALANCE SHEET |
| 31 MARCH 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Current assets |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 7 |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| Provisions for liabilities | 10 | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital | 11 |
| Retained earnings |
| Shareholders' funds |
| 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. |
| COUNTRY CARE HORTICULTURAL PRODUCTS LTD (REGISTERED NUMBER: 07416283) |
| BALANCE SHEET - continued |
| 31 MARCH 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| COUNTRY CARE HORTICULTURAL PRODUCTS LTD (REGISTERED NUMBER: 07416283) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 1. | Statutory information |
| Country Care Horticultural Products Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 07416283. The registered office address is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and the business address is Heron Mead,Tarrant Keyneston, Blandford Forum, Dorset, DT11 9JE. |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents amounts receivable for the supply of compost and related horticultural products, as well as seasonal sales of Christmas trees, net of VAT and trade discounts. |
| Goodwill |
| Acquired goodwill is written off in equal instalments over its estimated useful economic life. This is deemed to be twenty years. |
| 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 |
| Improvements to property | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stock and Work In Progress are valued at the lower of cost and net realisable value. |
| 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 balance sheet date. |
| Deferred taxation |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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. |
| COUNTRY CARE HORTICULTURAL PRODUCTS LTD (REGISTERED NUMBER: 07416283) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 2. | Accounting policies - continued |
| Financial instruments |
| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities. |
| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| 4. | Intangible fixed assets |
| Goodwill |
| £ |
| Cost |
| At 1 April 2025 |
| and 31 March 2026 |
| Amortisation |
| At 1 April 2025 |
| Charge for year |
| At 31 March 2026 |
| Net book value |
| At 31 March 2026 |
| At 31 March 2025 |
| 5. | Tangible fixed assets |
| Improvements | Fixtures |
| to | Plant and | and |
| property | machinery | fittings |
| £ | £ | £ |
| Cost |
| At 1 April 2025 |
| Additions |
| Disposals |
| At 31 March 2026 |
| Depreciation |
| At 1 April 2025 |
| Charge for year |
| Eliminated on disposal |
| At 31 March 2026 |
| Net book value |
| At 31 March 2026 |
| At 31 March 2025 |
| COUNTRY CARE HORTICULTURAL PRODUCTS LTD (REGISTERED NUMBER: 07416283) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 5. | Tangible fixed assets - continued |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| Cost |
| At 1 April 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 March 2026 |
| Depreciation |
| At 1 April 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 March 2026 |
| Net book value |
| At 31 March 2026 |
| At 31 March 2025 |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Motor |
| vehicles |
| £ |
| Cost |
| Additions |
| At 31 March 2026 |
| Depreciation |
| Charge for year |
| At 31 March 2026 |
| Net book value |
| At 31 March 2026 |
| 6. | Debtors: amounts falling due within one year |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Directors' current accounts | - | 3,382 |
| COUNTRY CARE HORTICULTURAL PRODUCTS LTD (REGISTERED NUMBER: 07416283) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 7. | Creditors: amounts falling due within one year |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Tax |
| Social security and other taxes |
| VAT | 8,049 | 11,303 |
| Other creditors |
| Directors' current accounts | 29,028 | - |
| Accruals and deferred income |
| 8. | Creditors: amounts falling due after more than one year |
| 2026 | 2025 |
| £ | £ |
| Bank loans - 1-2 years |
| Hire purchase contracts |
| 9. | Secured debts |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts | 46,186 | - |
| Amounts owed under hire purchase contracts are secured against the asset to which they relate. |
| 10. | Provisions for liabilities |
| 2026 | 2025 |
| £ | £ |
| Deferred tax | 12,365 | 3,173 |
| Deferred |
| tax |
| £ |
| Balance at 1 April 2025 |
| Provided during year |
| Balance at 31 March 2026 |
| COUNTRY CARE HORTICULTURAL PRODUCTS LTD (REGISTERED NUMBER: 07416283) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| 11. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary A | £1.00 | 15 | 51 |
| Ordinary B | £1.00 | 75 | 25 |
| Ordinary C | £1.00 | 10 | 24 |
| 100 | 100 |
| On 31 March 2026, a share reclassification took place in which 36 Ordinary A shares and 14 Ordinary C shares were both reclassified as Ordinary B shares. |
| 12. | Directors' advances, credits and guarantees |
| The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025: |
| 2026 | 2025 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| 13. | Ultimate controlling party |
| The Company is controlled by the director, Mr O Eaton, by virtue of his 75% ownership of the issued share capital. |