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REGISTERED NUMBER: 03350278 (England and Wales)








Unaudited Financial Statements

For The Year Ended 30 September 2024

for

Avon Mill Garden Centre Limited

Avon Mill Garden Centre Limited (Registered number: 03350278)






Contents of the Financial Statements
For The Year Ended 30 September 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Avon Mill Garden Centre Limited (Registered number: 03350278)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 880,998 883,903

CURRENT ASSETS
Stocks 153,461 162,823
Debtors 5 8,294 8,852
Cash at bank and in hand 539,932 418,996
701,687 590,671
CREDITORS
Amounts falling due within one year 6 125,491 100,445
NET CURRENT ASSETS 576,196 490,226
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,457,194

1,374,129

PROVISIONS FOR LIABILITIES 6,768 4,892
NET ASSETS 1,450,426 1,369,237

CAPITAL AND RESERVES
Called up share capital 444,000 444,000
Retained earnings 1,006,426 925,237
SHAREHOLDERS' FUNDS 1,450,426 1,369,237

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

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

The director acknowledges her 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 January 2025 and were signed by:





Ms C Chadwick - Director


Avon Mill Garden Centre Limited (Registered number: 03350278)

Notes to the Financial Statements
For The Year Ended 30 September 2024

1. STATUTORY INFORMATION

Avon Mill Garden Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03350278

Registered office: Woodleigh Road
Loddiswell
Kingsbridge
Devon
TQ7 4DD

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.

Turnover is recognised at the point consideration is received from the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings- 1% straight line
Plant and machinery etc- 25% on reducing balance, 25% on cost and 15% on reducing balance

Included in land and buildings is land of £152,260 which is not depreciated.

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

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 26 (2023 - 29 ) .

Avon Mill Garden Centre Limited (Registered number: 03350278)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 976,908 297,966 1,274,874
Additions - 10,483 10,483
At 30 September 2024 976,908 308,449 1,285,357
DEPRECIATION
At 1 October 2023 118,444 272,527 390,971
Charge for year 8,247 5,141 13,388
At 30 September 2024 126,691 277,668 404,359
NET BOOK VALUE
At 30 September 2024 850,217 30,781 880,998
At 30 September 2023 858,464 25,439 883,903

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 145 982
Other debtors 8,149 7,870
8,294 8,852

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 32,941 48,129
Taxation and social security 73,422 46,520
Other creditors 19,128 5,796
125,491 100,445