REGISTERED NUMBER: 16001393 (England and Wales)

Financial Statements

for the Year Ended 30 June 2026

for

Tandee & Van Den Berk Nurseries Limited

Page

Company information

1

Statement of financial position

2

to

3

Notes to the financial statements

4

to

8

Director:

Mr P J M M Van Den Berk

Registered office:

Barnwell Road

Thurning

Peterborough

Northamptonshire

PE8 5RH

Registered number:

16001393 (England and Wales)

Auditors:

Sumer Auditco Limited

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

Fixed assets

Intangible assets

5

85,000

95,000

Tangible assets

6

1,672,079

1,362,048

1,757,079

1,457,048

Current assets

Stocks

256,803

129,828

Debtors

7

30,579

8,850

Cash at bank and in hand

88,687

217,607

376,069

356,285

Creditors

Amounts falling due within one year

8

122,355

101,135

Net current assets

253,714

255,150

Total assets less current liabilities

2,010,793

1,712,198

Creditors

Amounts falling due after more than one year

9

(2,114,834

)

(1,649,900

)

Provisions for liabilities

(23,825

)

(9,674

)

Net (liabilities)/assets

(127,866

)

52,624

Capital and reserves

Called up share capital

11

100

100

Retained earnings

(127,966

)

52,524

Shareholders' funds

(127,866

)

52,624

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2026 and were signed by:

Mr P J M M Van Den Berk - Director

1.	Statutory information

Tandee & Van Den Berk 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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 net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten 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

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

Freehold property

-

Not depreciated and Straight line over 20 years

Plant and machinery

-

5 years straight line

Stocks

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

Stocks are stated at the lower of cost and net realisable value. Cost includes all costs of purchase and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the company's financial position, including its forecasted figures, available bank facilities, and the current economic climate. Based on this assessment, the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being at least 12 months from the date of approval of these financial statements.

4.	Employees and directors

The average number of employees during the year was 8 (2025 - 6 ) .

5.	Intangible fixed assets

Goodwill

£

Cost

At 1 July 2025

and 30 June 2026

100,000

Amortisation

At 1 July 2025

5,000

Amortisation for year

10,000

At 30 June 2026

15,000

Net book value

At 30 June 2026

85,000

At 30 June 2025

95,000

6.	Tangible fixed assets

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

Cost

At 1 July 2025

1,340,439

42,994

-

-

1,383,433

Additions

-

-

314,803

61,714

376,517

At 30 June 2026

1,340,439

42,994

314,803

61,714

1,759,950

Depreciation

At 1 July 2025

17,086

4,299

-

-

21,385

Charge for year

34,172

8,599

19,651

4,064

66,486

At 30 June 2026

51,258

12,898

19,651

4,064

87,871

Net book value

At 30 June 2026

1,289,181

30,096

295,152

57,650

1,672,079

At 30 June 2025

1,323,353

38,695

-

-

1,362,048

7.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

237

124

Other debtors

-

75

Tax

15,197

-

Prepayments and accrued income

15,145

8,651

30,579

8,850

8.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

23,805

-

Trade creditors

24,256

23,933

Amounts owed to group undertakings

2,915

-

Corporation tax

-

15,197

Social security and other taxes

4,742

-

VAT

45,649

51,009

Other creditors

1,984

-

Accrued expenses

19,004

10,996

122,355

101,135

9.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

464,934

-

Amounts owed to group undertakings

1,649,900

1,649,900

2,114,834

1,649,900

Amounts falling due in more than 5 years:

Repayable by instalments

Bank loans

364,490

-

10.	Secured debts

National Westminster Bank PLC hold fixed charges over freehold land and buildings known as Tandee Nurseries Barnwell Road, Thurning, Peterborough PE8 5RH

11.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

12.	Disclosure under Section 444(5B) of the Companies Act 2006

The Report of the auditors was unqualified.

Matt Storey FCCA ACA BFP (Senior Statutory Auditor)

for and on behalf of Sumer Auditco Limited

13.	Ultimate controlling party

The ultimate parent undertaking is Van Den B erk Onroerend Goed B.V, a company registered in the Netherlands. The registered office address is Donderdonk4, Sint-Oedenrode, Netherlands, 5492 VJ.

The largest and smallest group of undertakings for which the group accounts have been drawn up is that headed by Van Den Berk Onroerend B.V.

In the opinion of the director, there is no controlling party.