REGISTERED NUMBER: 04649119 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

PUMPKIN PATCH NURSERIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

9

DIRECTORS:

Mrs A D O'Hara

R E O'Hara

REGISTERED OFFICE:

Cornelius House

178-180 Church Road

Hove

East Sussex

BN3 2DJ

REGISTERED NUMBER:

04649119 (England and Wales)

ACCOUNTANTS:

Parkers

Cornelius House

178-180 Church Road

Hove

East Sussex

BN3 2DJ

FIXED ASSETS

Intangible assets

4

140,629

158,207

Tangible assets

5

446,299

387,681

586,928

545,888

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

6

89,505

76,134

Cash at bank and in hand

1,978,155

1,020,307

2,070,660

1,099,441

CREDITORS

Amounts falling due within one year

7

1,471,849

1,071,928

NET CURRENT ASSETS

598,811

27,513

TOTAL ASSETS LESS CURRENT LIABILITIES

1,185,739

573,401

CREDITORS

Amounts falling due after more than one year

8

(3,092

)

(5,891

)

PROVISIONS FOR LIABILITIES

(60,079

)

(64,935

)

NET ASSETS

1,122,568

502,575

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

1,122,468

502,475

SHAREHOLDERS' FUNDS

1,122,568

502,575

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

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.

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 Board of Directors and authorised for issue on 9th October 2026 and were signed on its behalf by:

R E O'Hara - Director

1.	STATUTORY INFORMATION

Pumpkin Patch Nurseries Ltd 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.

Significant judgements and estimates

No significant judgements have had to be made by the directors in preparing these financial statements.

Turnover

Turnover represents invoiced net sales of services.

The services are exempt from value added tax.

Goodwill

Goodwill on a business acquisition in 2012 is being amortised evenly over its estimated useful life of twenty years

Goodwill on a business acquisition in 2018 is being amortised evenly over its estimated useful like of five years.

Tangible fixed assets

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

Long leasehold

-

10% on cost

Improvements to property

-

5% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

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 tax

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.

Impairment of non-financial assets

At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 227 (2025 - 205 ) .

4.	INTANGIBLE FIXED ASSETS

Contracts

& Intellectual

Goodwill

rights

Totals

£

£

£

COST

At 1st April 2025

and 31st March 2026

560,000

3

560,003

AMORTISATION

At 1st April 2025

401,796

-

401,796

Amortisation for year

17,578

-

17,578

At 31st March 2026

419,374

-

419,374

NET BOOK VALUE

At 31st March 2026

140,626

3

140,629

At 31st March 2025

158,204

3

158,207

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Long

to

and

leasehold

property

fittings

£

£

£

COST

At 1st April 2025

21,636

114,021

537,916

Additions

6,922

75,510

60,689

At 31st March 2026

28,558

189,531

598,605

DEPRECIATION

At 1st April 2025

6,885

14,261

309,740

Charge for year

2,166

9,477

72,275

At 31st March 2026

9,051

23,738

382,015

NET BOOK VALUE

At 31st March 2026

19,507

165,793

216,590

At 31st March 2025

14,751

99,760

228,176

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st April 2025

95,771

38,301

807,645

Additions

10,794

4,802

158,717

At 31st March 2026

106,565

43,103

966,362

DEPRECIATION

At 1st April 2025

58,886

30,192

419,964

Charge for year

11,920

4,261

100,099

At 31st March 2026

70,806

34,453

520,063

NET BOOK VALUE

At 31st March 2026

35,759

8,650

446,299

At 31st March 2025

36,885

8,109

387,681

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

25,400

4,811

Other debtors

64,105

71,323

89,505

76,134

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

2,799

2,799

Trade creditors

139,184

77,702

Taxation and social security

575,111

278,818

Other creditors

754,755

712,609

1,471,849

1,071,928

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,092

5,891

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

5,891

8,690

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company paid £99,120 (2025: £99,120) to the directors in respect of property rental.

The following reproduces the text of the report prepared for the directors 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pumpkin Patch Nurseries Ltd for the year ended 31st March 2026 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Pumpkin Patch Nurseries Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pumpkin Patch Nurseries Ltd and state those matters that we have agreed to state to the Board of Directors of Pumpkin Patch Nurseries Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Pumpkin Patch Nurseries Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pumpkin Patch Nurseries Ltd. You consider that Pumpkin Patch Nurseries Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pumpkin Patch Nurseries Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Parkers

Cornelius House

178-180 Church Road

Hove

East Sussex

BN3 2DJ

Date: .............................................