REGISTERED NUMBER: 02847825

Unaudited Financial Statements For The Year Ended 31st January 2026

for

Horticultural Coir Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T De Vesci

REGISTERED OFFICE:

1st Floor

5 Century Court

Tolpits Lane

Watford

Hertfordshire

WD18 9PX

REGISTERED NUMBER:

02847825

ACCOUNTANTS:

Dua & Co. Limited

1st Floor

5 Century Court

Tolpits Lane

Watford

Hertfordshire

WD18 9PX

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

874

1,165

874

1,165

CURRENT ASSETS

Debtors

6

60,808

75,746

Cash at bank

2,073

35,885

62,881

111,631

CREDITORS

Amounts falling due within one year

7

49,684

81,406

NET CURRENT ASSETS

13,197

30,225

TOTAL ASSETS LESS CURRENT LIABILITIES

14,071

31,390

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

8

14,069

31,388

SHAREHOLDERS' FUNDS

14,071

31,390

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

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

The director acknowledges his 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 director and authorised for issue on 28th October 2026 and were signed by:

T De Vesci - Director

1.	STATUTORY INFORMATION

Horticultural Coir Ltd. is a private company, limited by shares , registered in Not specified/Other. 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.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax

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.

Patents and licences are being amortised evenly over their estimated useful life of 20 years.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 1 ).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st February 2025

and 31st January 2026

18,241

AMORTISATION

At 1st February 2025

and 31st January 2026

18,241

NET BOOK VALUE

At 31st January 2026

-

At 31st January 2025

-

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1st February 2025

and 31st January 2026

72,839

DEPRECIATION

At 1st February 2025

71,674

Charge for year

291

At 31st January 2026

71,965

NET BOOK VALUE

At 31st January 2026

874

At 31st January 2025

1,165

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

47,360

72,685

Other debtors

13,448

3,061

60,808

75,746

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

40,421

59,183

Taxation and social security

6,425

19,453

Other creditors

2,838

2,770

49,684

81,406

8.

RESERVES

Retained

earnings

£

At 1st February 2025

31,388

Deficit for the year

(11,819

)

Dividends

(5,500

)

At 31st January 2026

14,069

9.	ULTIMATE CONTROLLING PARTY

During the year, the company was under the control of T De Vesci.