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Registered number: 07945824
Carr Bank Garden Centre Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07945824
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 105,726 124,766
105,726 124,766
CURRENT ASSETS
Stocks 5 115,493 110,000
Debtors 6 17,399 15,007
Cash at bank and in hand 28,878 7,420
161,770 132,427
Creditors: Amounts Falling Due Within One Year 7 (104,693 ) (111,443 )
NET CURRENT ASSETS (LIABILITIES) 57,077 20,984
TOTAL ASSETS LESS CURRENT LIABILITIES 162,803 145,750
Creditors: Amounts Falling Due After More Than One Year 8 (65,235 ) (51,223 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,088 ) (23,706 )
NET ASSETS 77,480 70,821
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 77,470 70,811
SHAREHOLDERS' FUNDS 77,480 70,821
Page 1
Page 2
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Richard Dunn
Director
02/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Carr Bank Garden Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07945824 . The registered office is Carr Bank Garden Centre, Carr Bank Road, Milnthorpe, LA7 7JY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 3% Straight Line
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 6)
5 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 March 2024 50,702 61,039 78,873 60,987 251,601
As at 28 February 2025 50,702 61,039 78,873 60,987 251,601
Depreciation
As at 1 March 2024 3,380 38,521 41,645 43,289 126,835
Provided during the period 1,690 4,504 9,308 3,538 19,040
As at 28 February 2025 5,070 43,025 50,953 46,827 145,875
Net Book Value
As at 28 February 2025 45,632 18,014 27,920 14,160 105,726
As at 1 March 2024 47,322 22,518 37,228 17,698 124,766
5. Stocks
2025 2024
£ £
Stock 115,493 110,000
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,225 6,233
Other debtors 9,174 8,774
17,399 15,007
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,464 4,402
Trade creditors 31,911 31,545
Bank loans and overdrafts 20,074 24,652
Other creditors 29,077 28,315
Taxation and social security 13,167 22,529
104,693 111,443
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 35,715 15,039
Bank loans 29,520 36,184
65,235 51,223
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,464 4,402
Later than one year and not later than five years 35,715 15,039
46,179 19,441
46,179 19,441
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
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