GROH PLANTS LIMITED


Directors	KAUR, Gagandeep
	SHUKLA, Mayank Pradeep


Registered Address	Woodys,
	Holcombe Lane
	Ottery St. Mary
	EX11 1PG


Registered Number	16204738 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		150,000
Investments	5		1,742,000
Investment property	4		815,000
			2,707,000
Current assets
Stocks	6	2,899
Debtors	7	165,427
Cash at bank and on hand		14,992
		183,318
Creditors amounts falling due within one year	8	(1,412,618)
Net current assets (liabilities)			(1,229,300)
Total assets less current liabilities			1,477,700
Creditors amounts falling due after one year	9		(1,557,750)
Net assets			(80,050)
Capital and reserves
Profit and loss account			(80,050)
Shareholders' funds			(80,050)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 October 2026, and are signed on its behalf by:

SHUKLA, Mayank Pradeep
Director
Registered Company No. 16204738

GROH PLANTS LIMITED

Notes to the Financial Statements
for the period ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The company made a loss for the year and, at the balance sheet date, had net liabilities of £80,049. The directors have prepared cash flow forecasts covering a period of at least twelve months from the date of approval of these financial statements. These forecasts indicate that the company will have sufficient funds to meet its liabilities as they fall due over that period. In addition, the directors have confirmed their willingness to provide further financial support to the company, if required. This support would enable the company to meet its liabilities as they fall due for at least twelve months from the date of approval of these financial statements. On this basis, the directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. The financial statements have therefore been prepared on the going concern basis.

Going concern

The company made a loss for the year and, at the balance sheet date, had net liabilities of £80,049. The directors have prepared cash flow forecasts covering a period of at least twelve months from the date of approval of these financial statements. These forecasts indicate that the company will have sufficient funds to meet its liabilities as they fall due over that period.

In addition, the directors have confirmed their willingness to provide further financial support to the company, if required. This support would enable the company to meet its liabilities as they fall due for at least twelve months from the date of approval of these financial statements.

On this basis, the directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. The financial statements have therefore been prepared on the going concern basis.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue 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 transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue 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 transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Land and buildings	25

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026
	Average number of employees during the year	1

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
Additions	150,000	150,000
At 31 January 26	150,000	150,000
Net book value
At 31 January 26	150,000	150,000
At 22 January 25	-	-

4.	Investment property


		£
	Additions	815,000
	At 31 January 26	815,000

5.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
Additions	1,742,000	1,742,000
At 31 January 26	1,742,000	1,742,000
Net book value
At 31 January 26	1,742,000	1,742,000

	Notes
	¹Investments in group undertakings and participating interests

6.	Stocks

		2026
		£
	Finished goods	2,899
	Total	2,899

7.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	115,048
	Other debtors	2,517
	Prepayments and accrued income	47,862
	Total	165,427

8.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	34,069
	Bank borrowings and overdrafts	579,743
	Other creditors	798,806
	Total	1,412,618

9.	Creditors: amounts due after one year

		2026
		£
	Bank borrowings and overdrafts	1,557,750
	Total	1,557,750