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Registered Number: SC059581
Scotland

 

 

 

SILVERBIRCH GARDEN CENTRE (CROSSFORD) LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 January 2025

Silverbirch Garden Centre (Crossford) Limited
Contents Page
For the Period 01 January 2024 to 31 January 2025
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Turner Accountancy Limited
31 January 2025



....................................................

Turner Accountancy Limited
101 Park Street

Motherwell
ML1 1PF
30 October 2025
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 		 Notes
 		 31/01/2025
£		   31/12/2023
£
Fixed assets      
Tangible fixed assets 3 933,157    947,111 
933,157    947,111 
Current assets      
Stocks 483,256    368,153 
Debtors 401,707    231,054 
Cash at bank and in hand 1,394,791    1,824,789 
2,279,754    2,423,996 
Creditors: amount falling due within one year (606,572)   (537,147)
Net current assets 1,673,182    1,886,849 
 
Total assets less current liabilities 2,606,339    2,833,960 
Provisions for liabilities (23,552)   (19,952)
Net assets 2,582,787    2,814,008 
 

Capital and reserves 		     
Called up share capital 5,001    5,001 
Revaluation Reserve 650,000    650,000 
Capital Redemption Reserve 4,999    4,999 
Profit and loss account 1,922,787    2,154,008 
Shareholders' funds 2,582,787    2,814,008 
 


For the period ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 30 October 2025 and were signed on its behalf by:


-------------------------------
Adrian Nicholas Guy Wood
Director
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General Information
Silverbirch Garden Centre (Crossford) Limited is a private company, limited by shares, registered in Scotland, registration number SC059581, registration address Lanark Road, Crossford, Carluke, ML8 5QQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 10% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Land and Buildings 2% Straight Line
Motor Vehicles 25% Reducing Balance
Plant and Machinery 10% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 65 (2023 : 54).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 January 2024 860,000    53,437    96,996    204,714    12,499    1,227,646 
Additions -    12,343    -    -    -    12,343 
Disposals -    -    (23,295)   -    -    (23,295)
At 31 January 2025 860,000    65,780    73,701    204,714    12,499    1,216,694 
Depreciation
At 01 January 2024 17,200    34,224    52,766    169,181    7,742    281,113 
Charge for period 3,856    3,419    12,569    3,608    -    23,452 
On disposals -    -    (21,028)   -    -    (21,028)
At 31 January 2025 21,056    37,643    44,307    172,789    7,742    283,537 
Net book values
Closing balance as at 31 January 2025 838,944    28,137    29,394    31,925    4,757    933,157 
Opening balance as at 01 January 2024 842,800    19,213    44,230    35,533    5,335    947,111 


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