LOWDEN GARDEN CENTRE LIMITED

Company Registration Number:
05148736 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

LOWDEN GARDEN CENTRE LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

LOWDEN GARDEN CENTRE LIMITED

Balance sheet

As at 31 December 2024


Notes

2024

2023


£

£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 20,000 30,000
Tangible assets: 4 828,225 870,315
Total fixed assets: 848,225 900,315
Current assets
Stocks: 285,619 263,188
Debtors:   40,956 3,918
Cash at bank and in hand: 463,909 541,604
Total current assets: 790,484 808,710
Creditors: amounts falling due within one year:   (553,853) (566,496)
Net current assets (liabilities): 236,631 242,214
Total assets less current liabilities: 1,084,856 1,142,529
Creditors: amounts falling due after more than one year:   (81,667) (111,667)
Total net assets (liabilities): 1,003,189 1,030,862
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 1,003,089 1,030,762
Shareholders funds: 1,003,189 1,030,862

The notes form part of these financial statements

LOWDEN GARDEN CENTRE LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 12 March 2025
and signed on behalf of the board by:

Name: J C M Sinclair
Status: Director

The notes form part of these financial statements

LOWDEN GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

LOWDEN GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 70 52

LOWDEN GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Intangible Assets

Total
Cost £
At 01 January 2024 200,000
At 31 December 2024 200,000
Amortisation
At 01 January 2024 170,000
Charge for year 10,000
At 31 December 2024 180,000
Net book value
At 31 December 2024 20,000
At 31 December 2023 30,000

LOWDEN GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Tangible Assets

Total
Cost £
At 01 January 2024 1,610,055
Additions 34,752
At 31 December 2024 1,644,807
Depreciation
At 01 January 2024 739,740
Charge for year 76,842
At 31 December 2024 816,582
Net book value
At 31 December 2024 828,225
At 31 December 2023 870,315

LOWDEN GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Loans to directors

Name of director receiving advance or credit: Jonathan Sinclair
Description of the loan: The director's loan balance of £37174 has been repaid after the year end.
£
Balance at 01 January 2024 40,470
Advances or credits made: 46,704
Advances or credits repaid: 50,000
Balance at 31 December 2024 37,174