When a plant embryo starts to develop it needs a lot of energy for its developmental processes and cell divisions. Plants store the necessary energy next to the embryo in the seeds, but that energy is inaccessible by the embryo because it's in the form of complex carbohydrates. Gibberellins activate the enzymes that break down the complex carbohydrates ( for example starch ) into simple sugars that the embryo can use for its development.