Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2024-01-01No description of principal activity44falsetrue 00483759 2024-01-01 2024-12-31 00483759 2023-01-01 2023-12-31 00483759 2024-12-31 00483759 2023-12-31 00483759 c:Director1 2024-01-01 2024-12-31 00483759 c:Director2 2024-01-01 2024-12-31 00483759 c:Director3 2024-01-01 2024-12-31 00483759 c:Director4 2024-01-01 2024-12-31 00483759 c:RegisteredOffice 2024-01-01 2024-12-31 00483759 d:CurrentFinancialInstruments 2024-12-31 00483759 d:CurrentFinancialInstruments 2023-12-31 00483759 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 00483759 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 00483759 d:ShareCapital 2024-12-31 00483759 d:ShareCapital 2023-12-31 00483759 d:RevaluationReserve 2024-01-01 2024-12-31 00483759 d:RevaluationReserve 2024-12-31 00483759 d:RevaluationReserve 2023-12-31 00483759 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 00483759 d:RetainedEarningsAccumulatedLosses 2024-12-31 00483759 d:RetainedEarningsAccumulatedLosses 2023-12-31 00483759 c:FRS102 2024-01-01 2024-12-31 00483759 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 00483759 c:FullAccounts 2024-01-01 2024-12-31 00483759 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 00483759 2 2024-01-01 2024-12-31 00483759 6 2024-01-01 2024-12-31 00483759 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 00483759









THE GARDEN CENTRE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
THE GARDEN CENTRE LIMITED
 
 
COMPANY INFORMATION


Directors
P R Cartwright 
E G Cartwright 
J P Cartwright 
C L Pottinger 




Registered number
00483759



Registered office
1 Crabtree Close
Hagley

Stourbridge

West Midlands

DY9 0PU




Accountants
Wayside Accountancy Limited

5 Willow Close

Fradley

Lichfield

Staffordshire

WS13 8RW





 
THE GARDEN CENTRE LIMITED
 

CONTENTS



Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5


 
THE GARDEN CENTRE LIMITED
REGISTERED NUMBER: 00483759

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
152,401
152,401

  
152,401
152,401

Current assets
  

Debtors: amounts falling due within one year
 5 
335
335

Cash at bank and in hand
 6 
77,079
75,722

  
77,414
76,057

Creditors: amounts falling due within one year
 7 
(96,000)
(96,000)

Net current liabilities
  
 
 
(18,586)
 
 
(19,943)

Total assets less current liabilities
  
133,815
132,458

  

Net assets
  
133,815
132,458


Capital and reserves
  

Called up share capital 
  
23,002
23,002

Revaluation reserve
 8 
65,186
65,186

Profit and loss account
 8 
45,627
44,270

  
133,815
132,458


Page 1

 
THE GARDEN CENTRE LIMITED
REGISTERED NUMBER: 00483759
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 January 2025.



P R Cartwright
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
THE GARDEN CENTRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The Garden Centre Limited is a limited liability company incorporated and domiciled in the United Kingdom. The address of its registered office and registration number is shown on the company information page. The financial statements are prepared in Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Valuation of investments

Investments held as fixed assets are shown at valuation less provision for impairment. 

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
THE GARDEN CENTRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 January 2024
152,401



At 31 December 2024
152,401




Fixed asset investments relate to freehold land which is held for development. 


5.


Debtors

2024
2023
£
£


Other debtors
335
335



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
77,079
75,722



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
96,000
96,000

96,000
96,000


Page 4

 
THE GARDEN CENTRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Reserves

Revaluation reserve

The revaluation reserve arises when the current and probable future value of the asset is higher than the historic cost. 

Profit and loss account

The profit and loss accounts all current and prior periods retained profits and losses. 

 
Page 5