Garden On A Roll Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 06366510

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		20,806		24,080

			20,806		24,080
CURRENT ASSETS
Stocks	6	130,869		109,540
Debtors	7	62,565		23,585
Cash at bank and in hand		110,596		15,880

		304,030		149,005
Creditors: Amounts Falling Due Within One Year	8	(273,092 )		(197,663 )

NET CURRENT ASSETS (LIABILITIES)			30,938		(48,658 )

TOTAL ASSETS LESS CURRENT LIABILITIES			51,744		(24,578 )

NET ASSETS/(LIABILITIES)			51,744		(24,578 )

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Share premium account			49,850		49,850
Profit and Loss Account			894		(75,428 )

SHAREHOLDERS' FUNDS			51,744		(24,578)

For the year ending 31 March 2025 the company was entitled to exemption from audit 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.

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 Antony Henn

Director

19th June 2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Garden On A Roll Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06366510 . The registered office is Kingfisher Nurseries White Stubbs Lane, Bayford, Hertford, SG13 8QA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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 taxes. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	25% Reducing balance.
Motor Vehicles	25% Reducing balance.
Computer Equipment	25% Reducing balance.

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2024: 14)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	6,518

As at 31 March 2025	6,518

Amortisation
As at 1 April 2024	6,518

As at 31 March 2025	6,518

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

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Garden On A Roll Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	29,581	16,500	12,419	58,500
Additions	1,805	-	1,854	3,659

As at 31 March 2025	31,386	16,500	14,273	62,159

Depreciation
As at 1 April 2024	13,491	12,998	7,931	34,420
Provided during the period	4,473	875	1,585	6,933

As at 31 March 2025	17,964	13,873	9,516	41,353

Net Book Value
As at 31 March 2025	13,422	2,627	4,757	20,806

As at 1 April 2024	16,090	3,502	4,488	24,080

6. Stocks

	2025	2024
	£	£
Stock	130,869	109,540

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,420	1,690
Other debtors	58,145	21,895

	62,565	23,585

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	112,087	57,441
Other loans	12,798	-
Corporation tax	-	90
Other taxes and social security	-	2,201
VAT	26,440	3,653
Nest pension	586	522
Ginko Investment Loan	-	10,250
GOL loan	96,801	96,876
Accruals and deferred income	3,160	3,160
Directors' loan accounts	21,220	23,470

	273,092	197,663

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Garden On A Roll Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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