| REGISTERED NUMBER: |
| Plant Raisers Limited |
| Unaudited Financial Statements for the Year Ended 30th September 2025 |
| REGISTERED NUMBER: |
| Plant Raisers Limited |
| Unaudited Financial Statements for the Year Ended 30th September 2025 |
| Plant Raisers Limited (Registered number: 05265628) |
| Contents of the Financial Statements |
| for the year ended 30th September 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Plant Raisers Limited |
| Company Information |
| for the year ended 30th September 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Regent's Court |
| Princess Street |
| Hull |
| East Yorkshire |
| HU2 8BA |
| Plant Raisers Limited (Registered number: 05265628) |
| Balance Sheet |
| 30th September 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| Plant Raisers Limited (Registered number: 05265628) |
| Balance Sheet - continued |
| 30th September 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Plant Raisers Limited (Registered number: 05265628) |
| Notes to the Financial Statements |
| for the year ended 30th September 2025 |
| 1. | STATUTORY INFORMATION |
| Plant Raisers Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows: |
| Sale of goods |
| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover 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 transaction can be measured reliably. This is usually on dispatch of the goods. |
| Tangible fixed assets |
| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. |
| Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows: |
| Plant and machinery etc | - between 20% and 25% on cost |
| Stocks and work in progress |
| Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. |
| In the case of raw materials and consumables stocks, cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. |
| In the case of work in progress, cost consists of direct materials, direct labour and attributable production overheads. |
| Provision is made for damaged, obsolete and slow-moving stock where appropriate. |
| Plant Raisers Limited (Registered number: 05265628) |
| Notes to the Financial Statements - continued |
| for the year ended 30th September 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. |
| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. |
| 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. |
| Impairment |
| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. |
| Debtors and creditors receivable / payable within one year |
| Debtors and creditors with no stated interest rate and are receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. |
| Plant Raisers Limited (Registered number: 05265628) |
| Notes to the Financial Statements - continued |
| for the year ended 30th September 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Loans and borrowings |
| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value. |
| Provisions |
| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated. |
| Pension costs and other post-retirement benefits |
| When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for the service. |
| The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1st October 2024 |
| and 30th September 2025 |
| DEPRECIATION |
| At 1st October 2024 |
| Charge for year |
| At 30th September 2025 |
| NET BOOK VALUE |
| At 30th September 2025 |
| At 30th September 2024 |
| Plant Raisers Limited (Registered number: 05265628) |
| Notes to the Financial Statements - continued |
| for the year ended 30th September 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 7. | COMMITMENTS, GUARANTEES AND CONTINGENCIES |
| The company has entered into a composite accounting agreement under which the bank borrowings of fellow group companies have been guaranteed. The amount of these guarantees which are not included in the balance sheet amounted to £NIL (2024: £575,396). |
| The company has entered into a corporate guarantor agreement under which hire purchase borrowings of fellow group companies have been guaranteed. The amount of these guarantees which are not included in the balance sheet amounted to £144,364 (2024: £213,538). |
| Total operating lease commitments which are not included in the balance sheet amounted to £20,756 (2024: £38,810). |
| 8. | ULTIMATE PARENT COMPANY |
| The company's ultimate parent company is Plant Raisers 2005 Limited. The registered office of Plant Raisers 2005 Limited is Thorpe Road, Howden, Goole, East Yorkshire, DN14 7PB. |