OXFORD'S BRITISH ORCHARD NURSERY LIMITED

OXFORD'S BRITISH ORCHARD NURSERY LIMITED
Balance Sheet
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	5,797	5,302
		5,797	5,302
Current assets
Debtors	4	74,611	73,253
Cash at bank and in hand		318,378	46,677
		392,989	119,930
Creditors: amount falling due within one year	5	(522,112)	(356,512)
Net current assets		(129,123)	(236,582)

Total assets less current liabilities		(123,326)	(231,280)
Provisions for liabilities	6	(1,622)	(1,289)
Net assets		(124,948)	(232,569)

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		(125,048)	(232,669)
Shareholders' funds		(124,948)	(232,569)

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 29 June 2026 and were signed on its behalf by:

-------------------------------
Vandana Gandhi
Director

OXFORD'S BRITISH ORCHARD NURSERY LIMITED
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

OXFORD'S BRITISH ORCHARD NURSERY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11306190, registration address 36 OLD LONDON ROAD, WHEATLEY, OXFORD, OX33 1YW.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is expecting good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery	15% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 18 (2025 : 12).

Tangible fixed assets

Cost or valuation	Plant and machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	2,778	7,437	1,239	11,454
Additions	1,523	-	670	2,193
Disposals	-	-	-	-
At 31 March 2026	4,301	7,437	1,909	13,647
Depreciation
At 01 April 2025	1,097	4,126	929	6,152
Charge for year	700	828	170	1,698
On disposals	-	-	-	-
At 31 March 2026	1,797	4,954	1,099	7,850
Net book values
Closing balance as at 31 March 2026	2,504	2,483	810	5,797
Opening balance as at 01 April 2025	1,681	3,311	310	5,302

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	1,383	(1,547)
Called up Share Capital Not Paid	100	100
Prepayments & Accrued Income	20,460	22,032
Other Debtors	52,668	52,668
	74,611	73,253

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	14,951	5,945
PAYE & Social Security	7,759	6,487
Other Creditors	470,300	320,572
Wages & Salaries Control Account	29,102	23,508
	522,112	356,512

Provisions for liabilities

	2026 £		2025 £
Pension Provisions	1,622		1,289
	1,622		1,289

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100