2023-09-012024-08-312024-08-31false14293360HEDGING PLANTS DIRECT LIMITED2024-12-3147760falseiso4217:GBPxbrli:pure142933602023-09-01142933602024-08-31142933602023-09-012024-08-31142933602022-08-12142933602023-08-31142933602022-08-122023-08-3114293360bus:SmallEntities2023-09-012024-08-3114293360bus:AuditExempt-NoAccountantsReport2023-09-012024-08-3114293360bus:FullAccounts2023-09-012024-08-3114293360bus:PrivateLimitedCompanyLtd2023-09-012024-08-3114293360core:WithinOneYear2024-08-3114293360core:AfterOneYear2024-08-3114293360core:WithinOneYear2023-08-3114293360core:AfterOneYear2023-08-3114293360core:ShareCapital2024-08-3114293360core:SharePremium2024-08-3114293360core:RevaluationReserve2024-08-3114293360core:OtherReservesSubtotal2024-08-3114293360core:RetainedEarningsAccumulatedLosses2024-08-3114293360core:ShareCapital2023-08-3114293360core:SharePremium2023-08-3114293360core:RevaluationReserve2023-08-3114293360core:OtherReservesSubtotal2023-08-3114293360core:RetainedEarningsAccumulatedLosses2023-08-3114293360core:LandBuildings2024-08-3114293360core:PlantMachinery2024-08-3114293360core:Vehicles2024-08-3114293360core:FurnitureFittings2024-08-3114293360core:OfficeEquipment2024-08-3114293360core:NetGoodwill2024-08-3114293360core:IntangibleAssetsOtherThanGoodwill2024-08-3114293360core:ListedExchangeTraded2024-08-3114293360core:UnlistedNon-exchangeTraded2024-08-3114293360core:LandBuildings2023-08-3114293360core:PlantMachinery2023-08-3114293360core:Vehicles2023-08-3114293360core:FurnitureFittings2023-08-3114293360core:OfficeEquipment2023-08-3114293360core:NetGoodwill2023-08-3114293360core:IntangibleAssetsOtherThanGoodwill2023-08-3114293360core:ListedExchangeTraded2023-08-3114293360core:UnlistedNon-exchangeTraded2023-08-3114293360core:LandBuildings2023-09-012024-08-3114293360core:PlantMachinery2023-09-012024-08-3114293360core:Vehicles2023-09-012024-08-3114293360core:FurnitureFittings2023-09-012024-08-3114293360core:OfficeEquipment2023-09-012024-08-3114293360core:NetGoodwill2023-09-012024-08-3114293360core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3114293360core:ListedExchangeTraded2023-09-012024-08-3114293360core:UnlistedNon-exchangeTraded2023-09-012024-08-3114293360core:MoreThanFiveYears2023-09-012024-08-3114293360core:Non-currentFinancialInstruments2024-08-3114293360core:Non-currentFinancialInstruments2023-08-3114293360dpl:CostSales2023-09-012024-08-3114293360dpl:DistributionCosts2023-09-012024-08-3114293360core:LandBuildings2023-09-012024-08-3114293360core:PlantMachinery2023-09-012024-08-3114293360core:Vehicles2023-09-012024-08-3114293360core:FurnitureFittings2023-09-012024-08-3114293360core:OfficeEquipment2023-09-012024-08-3114293360dpl:AdministrativeExpenses2023-09-012024-08-3114293360core:NetGoodwill2023-09-012024-08-3114293360core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3114293360dpl:GroupUndertakings2023-09-012024-08-3114293360dpl:ParticipatingInterests2023-09-012024-08-3114293360dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012024-08-3114293360core:ListedExchangeTraded2023-09-012024-08-3114293360dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012024-08-3114293360core:UnlistedNon-exchangeTraded2023-09-012024-08-3114293360dpl:CostSales2022-08-122023-08-3114293360dpl:DistributionCosts2022-08-122023-08-3114293360core:LandBuildings2022-08-122023-08-3114293360core:PlantMachinery2022-08-122023-08-3114293360core:Vehicles2022-08-122023-08-3114293360core:FurnitureFittings2022-08-122023-08-3114293360core:OfficeEquipment2022-08-122023-08-3114293360dpl:AdministrativeExpenses2022-08-122023-08-3114293360core:NetGoodwill2022-08-122023-08-3114293360core:IntangibleAssetsOtherThanGoodwill2022-08-122023-08-3114293360dpl:GroupUndertakings2022-08-122023-08-3114293360dpl:ParticipatingInterests2022-08-122023-08-3114293360dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-122023-08-3114293360core:ListedExchangeTraded2022-08-122023-08-3114293360dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-122023-08-3114293360core:UnlistedNon-exchangeTraded2022-08-122023-08-3114293360core:NetGoodwill2024-08-3114293360core:IntangibleAssetsOtherThanGoodwill2024-08-3114293360core:LandBuildings2024-08-3114293360core:PlantMachinery2024-08-3114293360core:Vehicles2024-08-3114293360core:FurnitureFittings2024-08-3114293360core:OfficeEquipment2024-08-3114293360core:AfterOneYear2024-08-3114293360core:WithinOneYear2024-08-3114293360core:ListedExchangeTraded2024-08-3114293360core:UnlistedNon-exchangeTraded2024-08-3114293360core:ShareCapital2024-08-3114293360core:SharePremium2024-08-3114293360core:RevaluationReserve2024-08-3114293360core:OtherReservesSubtotal2024-08-3114293360core:RetainedEarningsAccumulatedLosses2024-08-3114293360core:NetGoodwill2023-08-3114293360core:IntangibleAssetsOtherThanGoodwill2023-08-3114293360core:LandBuildings2023-08-3114293360core:PlantMachinery2023-08-3114293360core:Vehicles2023-08-3114293360core:FurnitureFittings2023-08-3114293360core:OfficeEquipment2023-08-3114293360core:AfterOneYear2023-08-3114293360core:WithinOneYear2023-08-3114293360core:ListedExchangeTraded2023-08-3114293360core:UnlistedNon-exchangeTraded2023-08-3114293360core:ShareCapital2023-08-3114293360core:SharePremium2023-08-3114293360core:RevaluationReserve2023-08-3114293360core:OtherReservesSubtotal2023-08-3114293360core:RetainedEarningsAccumulatedLosses2023-08-3114293360core:NetGoodwill2022-08-1214293360core:IntangibleAssetsOtherThanGoodwill2022-08-1214293360core:LandBuildings2022-08-1214293360core:PlantMachinery2022-08-1214293360core:Vehicles2022-08-1214293360core:FurnitureFittings2022-08-1214293360core:OfficeEquipment2022-08-1214293360core:AfterOneYear2022-08-1214293360core:WithinOneYear2022-08-1214293360core:ListedExchangeTraded2022-08-1214293360core:UnlistedNon-exchangeTraded2022-08-1214293360core:ShareCapital2022-08-1214293360core:SharePremium2022-08-1214293360core:RevaluationReserve2022-08-1214293360core:OtherReservesSubtotal2022-08-1214293360core:RetainedEarningsAccumulatedLosses2022-08-1214293360core:AfterOneYear2023-09-012024-08-3114293360core:WithinOneYear2023-09-012024-08-3114293360core:Non-currentFinancialInstrumentscore:CostValuation2023-09-012024-08-3114293360core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-012024-08-3114293360core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-012024-08-3114293360core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-012024-08-3114293360core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-012024-08-3114293360core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-012024-08-3114293360core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3114293360core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3114293360core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3114293360core:Non-currentFinancialInstrumentscore:CostValuation2024-08-3114293360core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-08-3114293360core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-08-3114293360core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-08-3114293360core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-08-3114293360core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-08-3114293360core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-08-3114293360core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-08-3114293360core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-08-3114293360core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3114293360core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3114293360core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3114293360core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3114293360core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3114293360core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3114293360core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3114293360core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3114293360core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3114293360bus:Director12023-09-012024-08-3114293360bus:Director22023-09-012024-08-3114293360bus:Director32023-09-012024-08-31

HEDGING PLANTS DIRECT LIMITED

Registered Number
14293360
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

HEDGING PLANTS DIRECT LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

BODSWORTH, Gwynne Robin
BODSWORTH, Roberta Helen Marion
BODSWORTH, William Fulton Geoffrey

Registered Address

2 Colchester Road
St. Osyth
Clacton-On-Sea
CO16 8HA

Registered Number

14293360 (England and Wales)
HEDGING PLANTS DIRECT LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets335,837464
35,837464
Current assets
Debtors4132,80827,426
Cash at bank and on hand41,92056,845
174,72884,271
Creditors amounts falling due within one year5(102,362)(65,176)
Net current assets (liabilities)72,36619,095
Total assets less current liabilities108,20319,559
Net assets108,20319,559
Capital and reserves
Called up share capital100100
Profit and loss account108,10319,459
Shareholders' funds108,20319,559
The financial statements were approved and authorised for issue by the Board of Directors on 31 December 2024, and are signed on its behalf by:
BODSWORTH, William Fulton Geoffrey
Director
Registered Company No. 14293360
HEDGING PLANTS DIRECT LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 September 23--474474
Additions38,4592,70041641,575
At 31 August 2438,4592,70089042,049
Depreciation and impairment
At 01 September 23--1010
Charge for year5,9301131596,202
At 31 August 245,9301131696,212
Net book value
At 31 August 2432,5292,58772135,837
At 31 August 23--464464
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables132,80823,084
Other debtors-4,100
Prepayments and accrued income-242
Total132,80827,426
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables17,932176
Taxation and social security21,96411,453
Other creditors56,11853,547
Accrued liabilities and deferred income6,348-
Total102,36265,176