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Registered number: NI637935
WILDERNESS GARDEN CENTRE LIMITED
Unaudited Financial Statements
For The Year Ended 30 April 2025
MMC Ltd
Moorefield
Lurgan
CRAIGAVON
Armagh
BT66 7NJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: NI637935
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 57,550 57,550
Tangible Assets 5 686,853 676,411
744,403 733,961
CURRENT ASSETS
Stocks 6 156,000 173,000
Debtors 7 8,313 36,249
Cash at bank and in hand 104,119 3,835
268,432 213,084
Creditors: Amounts Falling Due Within One Year 8 (378,996 ) (330,549 )
NET CURRENT ASSETS (LIABILITIES) (110,564 ) (117,465 )
TOTAL ASSETS LESS CURRENT LIABILITIES 633,839 616,496
Creditors: Amounts Falling Due After More Than One Year 9 (503,643 ) (543,694 )
NET ASSETS 130,196 72,802
CAPITAL AND RESERVES
Called up share capital 11 110 110
Profit and Loss Account 130,086 72,692
SHAREHOLDERS' FUNDS 130,196 72,802
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Page 2
For the year ending 30 April 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 Peter Archer
Director
06/05/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
WILDERNESS GARDEN CENTRE LIMITED is a private company, limited by shares, incorporated in Northern Ireland, registered number NI637935 . The registered office is Unit 19 Flush Place, Lurgan, Craigavon, County Armagh, BT66 7DT.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. As the site is not fully operational yet, no amortisation has been applied at this time..
2.5. 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:
Freehold not depreciated
Leasehold not depreciated
Plant & Machinery 18% straight line
Motor Vehicles 18% straight line
Fixtures & Fittings 18% straight line
Computer Equipment 18% straight line
2.6. 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 the profit and loss account as incurred.
2.7. 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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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 2 2
Manufacturing 1 1
4 4
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2024 40,000 17,550 57,550
As at 30 April 2025 40,000 17,550 57,550
Net Book Value
As at 30 April 2025 40,000 17,550 57,550
As at 1 May 2024 40,000 17,550 57,550
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5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2024 657,948 22,486 178,651 859,085
Additions - 35,250 - 35,250
As at 30 April 2025 657,948 57,736 178,651 894,335
Depreciation
As at 1 May 2024 - 22,486 160,188 182,674
Provided during the period - 6,345 18,463 24,808
As at 30 April 2025 - 28,831 178,651 207,482
Net Book Value
As at 30 April 2025 657,948 28,905 - 686,853
As at 1 May 2024 657,948 - 18,463 676,411
6. Stocks
2025 2024
£ £
Finished goods 156,000 173,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,313 36,249
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 238,794 214,965
Bank loans and overdrafts 66,346 67,196
Corporation tax 14,130 9,500
Other taxes and social security 842 1,037
VAT 5,196 765
Accruals and deferred income 29,688 13,086
Director's loan account 24,000 24,000
378,996 330,549
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 308,311 338,724
Directors loan account 195,332 204,970
503,643 543,694
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 110 110
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