8337018falseGarden Centre2024-01-012024-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-12-31http://www.companieshouse.gov.uk/cd:Director12024-01-012024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/cd:Director22024-01-012024-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-01-012024-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-01-012024-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-01-012024-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-12-31http://www.companieshouse.gov.uk/2024-01-012024-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/cd:FRS1022024-01-012024-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-01-012024-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-01-012024-12-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 8337018

Lyndhurst Garden Centre Ltd

ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024

Prepared By:
Greenhalgh Johnson Ltd
Accountants & Tax Advisors
Elland House
22 High Street
Burgh le Marsh
Skegness
PE24 5JT

Lyndhurst Garden Centre Ltd

ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
DIRECTORS
Andrew Basil Clow
Stephen Paul Clow
REGISTERED OFFICE
Skegness Road
Burgh le Marsh
Skegness
Lincolnshire
PE24 5AA
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 8337018
BANKERS
HSBC
ACCOUNTANTS
Greenhalgh Johnson Ltd
Accountants & Tax Advisors
Elland House
22 High Street
Burgh le Marsh
Skegness
PE24 5JT

Lyndhurst Garden Centre Ltd

ACCOUNTS
FOR THEYEARENDED31 DECEMBER 2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Lyndhurst Garden Centre Ltd

BALANCE SHEET AT 31 December 2024
20242023
Notes££
FIXED ASSETS
Tangible assets3980,9641,000,609
CURRENT ASSETS
Stock459,191366,000
Debtors594,78545,498
Cash at bank and in hand41,64970,432
595,625481,930
CREDITORS: Amounts falling due within one year6577,031455,647
NET CURRENT ASSETS18,59426,283
TOTAL ASSETS LESS CURRENT LIABILITIES999,5581,026,892
CREDITORS: Amounts falling due after more than one year7229,757327,324
PROVISIONS FOR LIABILITIES AND CHARGES844,40549,344
NET ASSETS725,396650,224
CAPITAL AND RESERVES
Called up share capital922
Profit and loss account725,394650,222
SHAREHOLDERS' FUNDS725,396650,224
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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 31 July 2025 and signed on their behalf by
.............................
Andrew Basil Clow
Director
.............................
Stephen Paul Clow
Director

Lyndhurst Garden Centre Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehiclesreducing balance25%
Equipmentreducing balance25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.
2. EMPLOYEES
20242023
No.No.
Average number of employees2221

Lyndhurst Garden Centre Ltd

3. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachinery Etc.Total
£££
Cost
At 1 January 2024803,232393,1021,196,334
Additions-25,57725,577
At 31 December 2024803,232418,6791,221,911
Depreciation
At 1 January 2024-195,725195,725
For the year-45,22245,222
At 31 December 2024-240,947240,947
Net Book Amounts
At 31 December 2024803,232177,732980,964
At 31 December 2023803,232197,3771,000,609
4. STOCK 20242023
££
Stock comprises:
Stock459,191366,000
459,191366,000
5. DEBTORS 20242023
££
Amounts falling due within one year:
Trade debtors72,46537,312
Other Tax-510
Other debtors9,6068,186
82,07146,008

Lyndhurst Garden Centre Ltd

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
Bank loans and overdrafts82,75275,872
Trade creditors259,830247,477
Taxation and social security120,20192,773
Other creditors114,24839,311
577,031455,433
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans and overdrafts229,757315,874
Other creditors-11,450
229,757327,324
Included in other creditors are:
Obligations under hire purchase-11,450
8. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation44,40549,344
44,40549,344
9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
2 Ordinary shares of £1 each22
22
New shares issued during period:
2 Ordinary shares of £1 each2

Lyndhurst Garden Centre Ltd

10. CONTROLLING PARTY
The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.