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Company registration number: 01984384







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


COUNTRYWIDE GARDEN MAINTENANCE SERVICES LIMITED






































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COUNTRYWIDE GARDEN MAINTENANCE SERVICES LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 8


 


COUNTRYWIDE GARDEN MAINTENANCE SERVICES LIMITED
REGISTERED NUMBER:01984384



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
143,931
170,585

Tangible assets
 5 
145,567
-

  
289,498
170,585

Current assets
  

Debtors: amounts falling due within one year
 6 
4,656,220
5,676,581

Cash at bank and in hand
  
663,724
460,793

  
5,319,944
6,137,374

Creditors: amounts falling due within one year
 7 
(3,767,324)
(4,524,632)

Net current assets
  
 
 
1,552,620
 
 
1,612,742

Total assets less current liabilities
  
1,842,118
1,783,327

Provisions for liabilities
  

Other provisions
 8 
(255,881)
(308,161)

  
 
 
(255,881)
 
 
(308,161)

Net assets
  
1,586,237
1,475,166


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
1,585,237
1,474,166

  
1,586,237
1,475,166


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


H Robertson
Director

Date: 28 July 2025

The notes on pages 2 to 8 form part of these financial statements.

Page 1

 


COUNTRYWIDE GARDEN MAINTENANCE SERVICES LIMITED
 


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

1.


General information

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

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

  
2.2

Revenue

Turnover represents sales of franchisees, subsequent management service fees and product sales, net of value added tax, rebates and discounts.
Sale of franchisees are recognised once the franchise has been fully trained.
Management service fees are recognised in the period in which they are receivable.
Product sales are recognised on the delivery of the goods.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 2

 


COUNTRYWIDE GARDEN MAINTENANCE SERVICES LIMITED
 


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

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

The estimated useful lives range as follows:
              Computer software                    -               3   years

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 


COUNTRYWIDE GARDEN MAINTENANCE SERVICES LIMITED
 


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

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
33%
straight line
Fixtures and fittings
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 18 (2023 - 19).
Directors remuneration has been borne by fellow group companies for 2024.

Page 4

 


COUNTRYWIDE GARDEN MAINTENANCE SERVICES LIMITED
 


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

4.


Intangible assets




Computer software

£



Cost


At 1 January 2024
245,389


Additions
59,877



At 31 December 2024

305,266



Amortisation


At 1 January 2024
74,804


Charge for the year on owned assets
86,531



At 31 December 2024

161,335



Net book value



At 31 December 2024
143,931



At 31 December 2023
170,585



Page 5

 


COUNTRYWIDE GARDEN MAINTENANCE SERVICES LIMITED
 


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

5.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 January 2024
-
24,313
24,313


Additions
193,835
-
193,835


Disposals
(30,973)
-
(30,973)



At 31 December 2024

162,862
24,313
187,175



Depreciation


At 1 January 2024
-
24,313
24,313


Charge for the year on financed assets
20,054
-
20,054


Disposals
(2,759)
-
(2,759)



At 31 December 2024

17,295
24,313
41,608



Net book value



At 31 December 2024
145,567
-
145,567



At 31 December 2023
-
-
-


6.


Debtors

2024
2023
£
£


Trade debtors
391,711
413,868

Amounts owed by group undertakings
3,875,644
4,876,116

Other debtors
21,550
33,049

Prepayments and accrued income
367,315
353,548

4,656,220
5,676,581


Page 6

 


COUNTRYWIDE GARDEN MAINTENANCE SERVICES LIMITED
 


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

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
26,616
63,916

Amounts owed to group undertakings
3,276,955
4,208,145

Corporation tax
31,105
-

Other taxation and social security
147,993
121,855

Obligations under finance lease and hire purchase contracts
145,246
-

Other creditors
34,991
-

Accruals and deferred income
104,418
130,716

3,767,324
4,524,632


Amounts owed to group undertakings are unsecured, interest free and repayable on demand.


8.


Provisions





Other provision

£





At 1 January 2024
308,161


Charged to profit or loss
(52,280)



At 31 December 2024
255,881


9.


Contingent liabilities

As part of the Neighbourly Group, the employees of the company, subject to meeting certain criteria, are eligible to take part in the Associate Equity Program which provides a bonus in connection with the future sale or change of control at the parent company level. Where the quantum and timeframe of these events are uncertain, no amounts are recognised in the accounts for this.


10.


Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £19,667 (2023 - £22,782). Contributions totalling £Nil
(2023 -  £Nil) were payable to the fund at the reporting date and are included in creditors.

Page 7

 


COUNTRYWIDE GARDEN MAINTENANCE SERVICES LIMITED
 


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

11.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
39,656
43,916

Later than 1 year and not later than 5 years
60,164
111,476

99,820
155,392

Expenditure recorded in the profit and loss account, in relation to operating leases amounted to £21,296 (2023 - £36,151).


12.Group guarantee

Dwyer (UK Franchising) Limited entered into hire purchase lease agreements in the year and holds the legal obligation of the lease. The asset and lease liability has been recognised in subsidiary companies and group companies in which the asset is being used. If any of the companies fail to meet the lease obligations, this will fall with Dwyer (UK Franchising) Limited to settle.


13.


Controlling party

The immediate parent company is Dwyer (UK Franchising) Limited, a company registered in England and Wales. The ultimate parent company is Neighborly Company, which is incorporated in Delaware, USA and whose registered office address is 1020 N. University Parks Dr. Waco, TX 76707.
The largest group in which the results of the company are consolidated is that headed by Neighborly Company, incorporated in Delaware, USA. The smallest group in which they are consolidated is that headed by Dwyer Franchising LLC, incorporated in Delaware, USA.


14.


Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 29 July 2025 by Andrew Galliers FCA (Senior statutory auditor) on behalf of Menzies LLP.

 
Page 8