IRIS Accounts Production v24.3.0.553 06744767 director 1.12.23 30.11.24 30.11.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh067447672023-11-30067447672024-11-30067447672023-12-012024-11-30067447672022-11-30067447672022-12-012023-11-30067447672023-11-3006744767ns15:EnglandWales2023-12-012024-11-3006744767ns14:PoundSterling2023-12-012024-11-3006744767ns10:Director12023-12-012024-11-3006744767ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3006744767ns10:SmallEntities2023-12-012024-11-3006744767ns10:AuditExemptWithAccountantsReport2023-12-012024-11-3006744767ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3006744767ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3006744767ns10:FullAccounts2023-12-012024-11-300674476712023-12-012024-11-3006744767ns10:RegisteredOffice2023-12-012024-11-3006744767ns5:CurrentFinancialInstruments2024-11-3006744767ns5:CurrentFinancialInstruments2023-11-3006744767ns5:ShareCapital2024-11-3006744767ns5:ShareCapital2023-11-3006744767ns5:RetainedEarningsAccumulatedLosses2024-11-3006744767ns5:RetainedEarningsAccumulatedLosses2023-11-3006744767ns5:NetGoodwill2023-12-012024-11-3006744767ns5:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3006744767ns5:PlantMachinery2023-12-012024-11-3006744767ns5:ComputerEquipment2023-12-012024-11-3006744767ns5:NetGoodwill2023-11-3006744767ns5:NetGoodwill2024-11-3006744767ns5:NetGoodwill2023-11-3006744767ns5:PlantMachinery2023-11-3006744767ns5:ComputerEquipment2023-11-3006744767ns5:PlantMachinery2024-11-3006744767ns5:ComputerEquipment2024-11-3006744767ns5:PlantMachinery2023-11-3006744767ns5:ComputerEquipment2023-11-3006744767ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3006744767ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3006744767ns5:WithinOneYear2024-11-3006744767ns5:WithinOneYear2023-11-30
REGISTERED NUMBER: 06744767 (England and Wales)
















Financial Statements

for the Year Ended 30 November 2024

for

Plants Direct 2 U Limited

Plants Direct 2 U Limited (Registered number: 06744767)

Contents of the Financial Statements
for the Year Ended 30 November 2024










Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


Plants Direct 2 U Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: E C Arnold





REGISTERED OFFICE: 14 Bristol Road
Stonehouse
Gloucestershire
GL10 2BQ





REGISTERED NUMBER: 06744767 (England and Wales)





ACCOUNTANTS: GCSD Accountants Limited
701 Stonehouse Park
Sperry Way
Stonehouse
Gloucestershire
GL10 3UT

Plants Direct 2 U Limited

Report of the Accountants to the Director of
Plants Direct 2 U Limited


The following reproduces the text of the report prepared for the director 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 Income Statement and certain other primary statements and the Report of the Director 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 and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements and state those matters that we have agreed to state to the Board of Directors, as a body, in this report. 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 the Company 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. You consider that the Company 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 the Company. 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.






GCSD Accountants Limited


26 January 2025

Plants Direct 2 U Limited (Registered number: 06744767)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 13 17
13 17

CURRENT ASSETS
Stocks 4,000 4,000
Debtors 6 1,309 13,927
Cash at bank and in hand 7,088 20,609
12,397 38,536
CREDITORS
Amounts falling due within one year 7 9,658 28,967
NET CURRENT ASSETS 2,739 9,569
TOTAL ASSETS LESS CURRENT LIABILITIES 2,752 9,586

PROVISIONS FOR LIABILITIES 2 3
NET ASSETS 2,750 9,583

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,650 9,483
SHAREHOLDERS' FUNDS 2,750 9,583

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Plants Direct 2 U Limited (Registered number: 06744767)

Balance Sheet - continued
30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 January 2025 and were signed by:





E C Arnold - Director


Plants Direct 2 U Limited (Registered number: 06744767)

Notes to the Financial Statements
for the Year Ended 30 November 2024


1. STATUTORY INFORMATION

Plants Direct 2 U 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Plants Direct 2 U Limited (Registered number: 06744767)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 10,000
AMORTISATION
At 1 December 2023
and 30 November 2024 10,000
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 December 2023
and 30 November 2024 125 1 126
DEPRECIATION
At 1 December 2023 108 1 109
Charge for year 4 - 4
At 30 November 2024 112 1 113
NET BOOK VALUE
At 30 November 2024 13 - 13
At 30 November 2023 17 - 17

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,309 13,927

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 608 5,426
Taxation and social security 6,688 9,064
Other creditors 2,362 14,477
9,658 28,967

Plants Direct 2 U Limited (Registered number: 06744767)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year - 4,450