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REGISTERED NUMBER: 07977229 (England and Wales)















COPPICE GARDEN CENTRE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






COPPICE GARDEN CENTRE LIMITED (REGISTERED NUMBER: 07977229)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

COPPICE GARDEN CENTRE LIMITED

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTORS: J H Smith
F H Smith





REGISTERED OFFICE: The Riding School House
Bulls Lane
Wishaw
Sutton Coldfield
West Midlands
B76 9QW





REGISTERED NUMBER: 07977229 (England and Wales)





ACCOUNTANTS: Phoenix Associates Limited
Chartered Certified Accountants
The Riding School House
Bulls Lane
Wishaw
Sutton Coldfield
West Midlands
B76 9QW

COPPICE GARDEN CENTRE LIMITED (REGISTERED NUMBER: 07977229)

BALANCE SHEET
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,188,142 4,347,312

CURRENT ASSETS
Stocks 387,630 410,279
Debtors 5 168,335 73,692
Cash at bank and in hand 615,554 450,763
1,171,519 934,734
CREDITORS
Amounts falling due within one year 6 757,427 1,098,518
NET CURRENT ASSETS/(LIABILITIES) 414,092 (163,784 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,602,234

4,183,528

CREDITORS
Amounts falling due after more than one
year

7

(3,981,805

)

(3,581,805

)

PROVISIONS FOR LIABILITIES (114,317 ) (111,050 )
NET ASSETS 506,112 490,673

CAPITAL AND RESERVES
Called up share capital 200,000 200,000
Retained earnings 306,112 290,673
SHAREHOLDERS' FUNDS 506,112 490,673

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

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.

COPPICE GARDEN CENTRE LIMITED (REGISTERED NUMBER: 07977229)

BALANCE SHEET - continued
31 March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2024 and were signed on its behalf by:





J H Smith - Director


COPPICE GARDEN CENTRE LIMITED (REGISTERED NUMBER: 07977229)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Coppice Garden Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - at varying rates on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 98 (2023 - 108 ) .

COPPICE GARDEN CENTRE LIMITED (REGISTERED NUMBER: 07977229)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2023 4,087,106 293,928 693,419
Additions 3,411 3,969 42,651
Disposals - (22,034 ) (73,788 )
At 31 March 2024 4,090,517 275,863 662,282
DEPRECIATION
At 1 April 2023 356,732 89,711 347,844
Charge for year 81,816 27,696 53,446
Eliminated on disposal - (15,860 ) (54,340 )
At 31 March 2024 438,548 101,547 346,950
NET BOOK VALUE
At 31 March 2024 3,651,969 174,316 315,332
At 31 March 2023 3,730,374 204,217 345,575

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 32,766 81,385 5,188,604
Additions - 424 50,455
Disposals (6,366 ) (1,839 ) (104,027 )
At 31 March 2024 26,400 79,970 5,135,032
DEPRECIATION
At 1 April 2023 13,897 33,108 841,292
Charge for year 2,148 14,053 179,159
Eliminated on disposal (2,407 ) (954 ) (73,561 )
At 31 March 2024 13,638 46,207 946,890
NET BOOK VALUE
At 31 March 2024 12,762 33,763 4,188,142
At 31 March 2023 18,869 48,277 4,347,312

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 120,109 58,672
Other debtors 48,226 15,020
168,335 73,692

COPPICE GARDEN CENTRE LIMITED (REGISTERED NUMBER: 07977229)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans and overdrafts 7,360 2,634
Trade creditors 376,343 272,368
Taxation and social security 177,276 170,356
Other creditors 196,448 653,160
757,427 1,098,518

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/24 31/3/23
£    £   
Bank loans 1,150,000 1,150,000
Other creditors 2,831,805 2,431,805
3,981,805 3,581,805

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
COPPICE GARDEN CENTRE LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit & loss account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Coppice Garden Centre Limited for the year ended 31 March 2024 which comprise the Profit & loss account, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Coppice Garden Centre Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Coppice Garden Centre Limited and state those matters that we have agreed to state to the Board of Directors of Coppice Garden Centre Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Coppice Garden Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Coppice Garden Centre Limited. You consider that Coppice Garden Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Coppice Garden Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Phoenix Associates Limited
Chartered Certified Accountants
The Riding School House
Bulls Lane
Wishaw
Sutton Coldfield
West Midlands
B76 9QW


22 October 2024