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REGISTERED NUMBER: 11916897 (England and Wales)











BLACKBROOKS GARDEN CENTRES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024






BLACKBROOKS GARDEN CENTRES LIMITED (REGISTERED NUMBER: 11916897)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 8


BLACKBROOKS GARDEN CENTRES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTORS: M D Winchester
D S Baker





REGISTERED OFFICE: Main A21
Sedlescombe
Battle
East Sussex
TN33 0RJ





REGISTERED NUMBER: 11916897 (England and Wales)





ACCOUNTANTS: Gibbons Mannington & Phipps LLP
Chartered Accountants
20 Eversley Road
Bexhill-on-Sea
East Sussex
TN40 1HE

BLACKBROOKS GARDEN CENTRES LIMITED (REGISTERED NUMBER: 11916897)

BALANCE SHEET
31ST DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 410,401 513,001
Tangible assets 5 321,390 298,787
731,791 811,788

CURRENT ASSETS
Stocks 6 310,000 410,000
Debtors 7 265,825 308,533
Cash at bank and in hand 390,046 592,349
965,871 1,310,882
CREDITORS
Amounts falling due within one year 8 767,881 960,425
NET CURRENT ASSETS 197,990 350,457
TOTAL ASSETS LESS CURRENT
LIABILITIES

929,781

1,162,245

CREDITORS
Amounts falling due after more than one
year

9

(134,380

)

(464,800

)

PROVISIONS FOR LIABILITIES (20,301 ) (16,797 )
NET ASSETS 775,100 680,648

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 775,000 680,548
SHAREHOLDERS' FUNDS 775,100 680,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BLACKBROOKS GARDEN CENTRES LIMITED (REGISTERED NUMBER: 11916897)

BALANCE SHEET - continued
31ST DECEMBER 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd July 2025 and were signed on its behalf by:





M D Winchester - Director


BLACKBROOKS GARDEN CENTRES LIMITED (REGISTERED NUMBER: 11916897)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024


1. STATUTORY INFORMATION

Blackbrooks Garden Centres Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


BLACKBROOKS GARDEN CENTRES LIMITED (REGISTERED NUMBER: 11916897)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2023 - 46 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st January 2024
and 31st December 2024 1,025,995
AMORTISATION
At 1st January 2024 512,994
Charge for year 102,600
At 31st December 2024 615,594
NET BOOK VALUE
At 31st December 2024 410,401
At 31st December 2023 513,001

BLACKBROOKS GARDEN CENTRES LIMITED (REGISTERED NUMBER: 11916897)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1st January 2024 231,600 90,551 41,050
Additions 8,587 39,100 -
At 31st December 2024 240,187 129,651 41,050
DEPRECIATION
At 1st January 2024 - 63,777 19,794
Charge for year - 16,469 5,314
At 31st December 2024 - 80,246 25,108
NET BOOK VALUE
At 31st December 2024 240,187 49,405 15,942
At 31st December 2023 231,600 26,774 21,256

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st January 2024 64,900 75,919 504,020
Additions - 3,305 50,992
At 31st December 2024 64,900 79,224 555,012
DEPRECIATION
At 1st January 2024 46,734 74,928 205,233
Charge for year 4,541 2,065 28,389
At 31st December 2024 51,275 76,993 233,622
NET BOOK VALUE
At 31st December 2024 13,625 2,231 321,390
At 31st December 2023 18,166 991 298,787

6. STOCKS
2024 2023
£    £   
Stocks 310,000 410,000

BLACKBROOKS GARDEN CENTRES LIMITED (REGISTERED NUMBER: 11916897)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 30,291 80,180
Other debtors 179,478 152,915
Prepayments 56,056 75,438
265,825 308,533

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 34,942 126,795
Trade creditors 72,043 83,595
Tax 82,169 90,983
Social security and other taxes 7,342 12,529
VAT 69,031 63,554
Other creditors 61,722 64,202
Related Company loan 429,603 508,603
Accrued expenses 11,029 10,164
767,881 960,425

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 37,638 105,238
Bank loans - 2-5 years 96,742 315,713
Bank loans more than 5 years
by instalments - 43,849
134,380 464,800

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years
by instalments - 43,849
- 43,849

BLACKBROOKS GARDEN CENTRES LIMITED (REGISTERED NUMBER: 11916897)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 169,322 591,595

The nature on the security in relation to the above loan is as follows:

- A fixed charge over the property, plant, machinery and goodwill of the company; and
- A floating charge over all other property, assets and rights of the company, including trading stock;

In addition, the Director Mark Winchester has given a personal guarantee for £1,000,000.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1.00 100 100

12. RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary. The parent company is R Winchester & Son Ltd, registered office address: Blackbrooks Garden Centre Main A21, Sedlescombe, Battle, East Sussex, England, TN33 0RJ.