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Company Registration No. 05588348 (England and Wales)
GARDEN SUPPLY DIRECT LIMITED Unaudited accounts for the year ended 31 December 2024
GARDEN SUPPLY DIRECT LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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GARDEN SUPPLY DIRECT LIMITED Company Information for the year ended 31 December 2024
Directors
Kevin Lintern Louise Lintern
Secretary
Kevin Lintern
Company Number
05588348 (England and Wales)
Registered Office
GARDEN SUPPLY DIRECT LTD HIGH FARM CROOK DL15 9TU ENGLAND
Accountants
Christian Dodd Westbourne House Main Street Haltwhistle Northumberland NE49 0AZ
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GARDEN SUPPLY DIRECT LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
1 
51 
Tangible assets
5
730 
1,133 
731 
1,184 
Current assets
Inventories
8,145 
8,145 
Cash at bank and in hand
4,433 
2,782 
12,578 
10,927 
Creditors: amounts falling due within one year
6
(13,215)
(11,365)
Net current liabilities
(637)
(438)
Net assets
94 
746 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(6)
646 
Shareholders' funds
94 
746 
For the year ending 31 December 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2025 and were signed on its behalf by
Kevin Lintern Director Company Registration No. 05588348
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GARDEN SUPPLY DIRECT LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
GARDEN SUPPLY DIRECT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05588348. The registered office is GARDEN SUPPLY DIRECT LTD, HIGH FARM, CROOK, DL15 9TU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% reducing balance
Computer equipment
33% reducing balance
Other tangible fixed assets
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 January 2024
59,000 
8,750 
67,750 
At 31 December 2024
59,000 
8,750 
67,750 
Amortisation
At 1 January 2024
58,999 
8,700 
67,699 
Charge for the year
- 
50 
50 
At 31 December 2024
58,999 
8,750 
67,749 
Net book value
At 31 December 2024
1 
- 
1 
At 31 December 2023
1 
50 
51 
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GARDEN SUPPLY DIRECT LIMITED Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
7,595 
3,131 
10,726 
At 31 December 2024
7,595 
3,131 
10,726 
Depreciation
At 1 January 2024
6,537 
3,056 
9,593 
Charge for the year
328 
75 
403 
At 31 December 2024
6,865 
3,131 
9,996 
Net book value
At 31 December 2024
730 
- 
730 
At 31 December 2023
1,058 
75 
1,133 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
12,467 
15,275 
Loans from directors
(363)
(5,644)
Accruals
1,111 
1,734 
13,215 
11,365 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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