BAY TREE NURSERIES LIMITED
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Cash
£1.7M
+13.1% vs 2024
Net assets
£6.2M
+2.9% vs 2024
Employees
105
+7.1% vs 2024
Profit before tax
£425K
+93.2% vs 2024
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
2 PSCs ceased in last 24 months
Significant control changed hands — see the Ownership section.
Net assets
2-year trend · vs Consumer Discretionary median
Accounts
2-year trend · Δ = latest vs prior filed period · latest reflected 2025-08-31
| Metric | Trend | 2024-08-31 | 2025-08-31 | Δ vs prior |
|---|---|---|---|---|
| Turnover | £7,446,216 | £8,281,532 | +11.2% | |
| Operating profit | -£38,125 | £126,808 | +432.6% | |
| Profit before tax | £220,156 | £425,448 | +93.2% | |
| Net profit | £126,693 | £284,594 | +124.6% | |
| Cash | £1,505,643 | £1,703,385 | +13.1% | |
| Total assets less current liabilities | £7,091,106 | £7,067,380 | -0.3% | |
| Net assets | £6,012,795 | £6,188,389 | +2.9% | |
| Equity | £6,012,795 | £6,188,389 | +2.9% | |
| Average employees | 98 | 105 | +7.1% | |
| Wages | £2,096,105 | £2,291,012 | +9.3% | |
| Directors' remuneration | £219,377 | £249,962 | +13.9% |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2024-08-31 | 2025-08-31 |
|---|---|---|---|
| Operating margin | -0.5% | 1.5% | |
| Net margin | 1.7% | 3.4% | |
| Return on capital employed | -0.5% | 1.8% | |
| Gearing (liabilities / total assets) | 26.8% | — | |
| Current ratio | 2.24x | 1.95x | |
| Interest cover | -0.41x | 1.68x |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Consolidated group
- Auditor
- Duncan & Toplis Audit Limited, Statutory Auditor
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”
Group structure
- BAY TREE NURSERIES LIMITED · parent
- Bay Tree Hilgay Limited 100%
Significant events
- “The major risks that the group faces are from competition from new garden centres and the consolidation being seen in the industry.”
- “A second risk faced by the group is that of reduced disposable income of customers due to the inflation, interest rate rises and energy prices.”
- “A third risk is that business rates are due to increase for retail businesses to the level they were at pre covid. We are also acutely aware that the new government are not business friendly, with an expected increase in both minimum wage and employers N.I. contributions.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
6 active · 1 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| WHITWORTH BIEHLER, Jutta | Secretary | 2010-01-27 | — | — |
| BIEHLER, Reinhard Fritz Franz | Director | — | Jan 1945 | German |
| BIEHLER, Yvonne | Director | — | Dec 1943 | British |
| BIEHLER-BIRCH, Elke | Director | 2021-11-17 | Jun 1973 | British |
| WALLIS, Nigel | Director | 2012-05-09 | Oct 1968 | British |
| WHITWORTH BIEHLER, Jutta | Director | 2015-07-31 | Feb 1967 | British |
Show 1 resigned officer
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| BIEHLER, Yvonne | Secretary | — | 2010-01-27 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Mr Reinhard Fritz Franz Biehler | Individual | Shares 25–50%, Voting 25–50% | 2016-04-06 | Ceased 2024-11-24 |
| Mrs Yvonne Biehler | Individual | Shares 25–50%, Voting 25–50% | 2016-04-06 | Ceased 2024-11-24 |
Filing timeline
Last 20 of 114 total filings
Material constitutional events — rename, articles re-file, resolution
- 2026-01-13 MA Memorandum articles
- 2026-01-13 RESOLUTIONS Resolution
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-05-13 | AA | accounts | Accounts with accounts type group | |
| 2026-02-24 | PSC08 | persons-with-significant-control | Notification of a person with significant control statement | |
| 2026-02-24 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2026-02-24 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2026-01-13 | SH10 | capital | Capital variation of rights attached to shares | |
| 2026-01-13 | MA | incorporation | Memorandum articles | |
| 2026-01-13 | RESOLUTIONS | resolution | Resolution | |
| 2026-01-13 | SH08 | capital | Capital name of class of shares | |
| 2025-08-06 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2025-02-03 | AA | accounts | Accounts with accounts type group | |
| 2024-08-26 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2024-01-16 | AA | accounts | Accounts with accounts type group | |
| 2023-08-12 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-08-12 | PSC04 | persons-with-significant-control | Change to a person with significant control | |
| 2023-08-12 | CH01 | officers | Change person director company with change date | |
| 2023-08-12 | CH01 | officers | Change person director company with change date | |
| 2023-08-11 | CH01 | officers | Change person director company with change date | |
| 2023-08-11 | PSC04 | persons-with-significant-control | Change to a person with significant control | |
| 2023-08-11 | CH01 | officers | Change person director company with change date | |
| 2023-08-11 | CH03 | officers | Change person secretary company with change date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 9
- Capital events
- 2
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.