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Registered number: 01837940
Gardencare Supplies Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Gardencare Supplies Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Gardencare Supplies Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 01837940

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1 |  | 573
|  |  | 1 |  | 573
CURRENT ASSETS
Debtors | 5 | 27,410 |  | 46,973 |
Cash at bank and in hand |  | 2,271 |  | 9,128 |
|  | 29,681 |  | 56,101 |
Creditors: Amounts Falling Due Within One Year | 6 | (21,645 ) |  | (31,633 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,036 |  | 24,468
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,037 |  | 25,041
NET ASSETS |  |  | 8,037 |  | 25,041
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 7,037 |  | 24,041
SHAREHOLDERS' FUNDS |  |  | 8,037 |  | 25,041

For the year ending 31 January 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.
The financial statements were approved by the board of directors on 26 September 2025 and were signed on its behalf by:

Mr Marc Patrick Director
26/09/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Gardencare Supplies Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Gardencare Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01837940 . The registered office is Unit 7, Vulcan House, Restmor Way, Wallington, Surrey, SM6 7AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
2.2. Turnover
Turnover represents amounts receivable for hire of equipment and management services, net of VAT and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:

Leasehold | 10% straight line
Plant & Machinery | 20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.4. Leasing and Hire Purchase Contracts
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
...CONTINUED
Page 2
Page 3
Gardencare Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.5. Financial Instruments - continued
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.6. Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 February 2024 | 61,029 | 36,160 | 97,189
Disposals | - | (20,559 ) | (20,559 )
As at 31 January 2025 | 61,029 | 15,601 | 76,630
Depreciation
As at 1 February 2024 | 61,028 | 35,588 | 96,616
Provided during the period | - | 572 | 572
Disposals | - | (20,559 ) | (20,559 )
As at 31 January 2025 | 61,028 | 15,601 | 76,629
Net Book Value
As at 31 January 2025 | 1 | - | 1
As at 1 February 2024 | 1 | 572 | 573

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 483 |  | 20,337
Other debtors | 26,927 |  | 26,636
| 27,410 |  | 46,973

Page 3
Page 4
Gardencare Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,650 |  | 29,368
Other creditors | 995 |  | 2,265
| 21,645 |  | 31,633

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 4