Olivers Plants Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06487691

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		438,982		390,018

			438,982		390,018
CURRENT ASSETS
Stocks	5	505,500		330,500
Debtors	6	627,503		721,454
Cash at bank and in hand		3,756		5,243

		1,136,759		1,057,197
Creditors: Amounts Falling Due Within One Year	7	(797,293 )		(629,932 )

NET CURRENT ASSETS (LIABILITIES)			339,466		427,265

TOTAL ASSETS LESS CURRENT LIABILITIES			778,448		817,283

Creditors: Amounts Falling Due After More Than One Year	8		(374,225 )		(400,662 )

NET ASSETS			404,223		416,621

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			404,221		416,619

SHAREHOLDERS' FUNDS			404,223		416,621

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Olivers Plants Limited

Balance Sheet (continued)

As At 31 January 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Oliver Wass

Director

28/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Olivers Plants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06487691 . The registered office is Broomfields Farm Nursery, Coggeshall Road, Earls Colne, Colchester, Essex, CO6 2JX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	5% Straight line
Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Computer Equipment	33% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. 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 debtors and creditors, 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.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability

simultaneously.

2.6. Pensions

The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 23 (2025: 27)

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Olivers Plants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 February 2025	267,896	317,688	585,584
Additions	21,099	80,626	101,725
Disposals	-	(15,000 )	(15,000 )

As at 31 January 2026	288,995	383,314	672,309

Depreciation
As at 1 February 2025	28,873	166,693	195,566
Provided during the period	14,161	34,543	48,704
Disposals	-	(10,943 )	(10,943 )

As at 31 January 2026	43,034	190,293	233,327

Net Book Value
As at 31 January 2026	245,961	193,021	438,982

As at 1 February 2025	239,023	150,995	390,018

5. Stocks

	2026	2025
	£	£
Stock	505,500	330,500

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	15,155	110,914
Amounts owed by group undertakings	612,348	610,540

	627,503	721,454

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	296,372	288,786
Bank loans and overdrafts	119,086	49,587
Other loans	10,921	10,921
Amounts owed to participating interests	44,000	-
Other creditors	319,290	273,194
Taxation and social security	7,624	7,444

	797,293	629,932

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Olivers Plants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	331,050	346,566
Other loans	43,175	54,096

	374,225	400,662

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

10. Related Party Transactions

Olivers Group

Connected Company

As at the balance sheet date, £44,000 was owed to the connected company

Olivers Enterprises Limited

Connected Company

As at the balance sheet date, £612,348 was owed by the connected company (2025: £610,540 owed by the connected company)

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