REGISTERED NUMBER: 07265774 (England and Wales)

Jackson's Garden Centre Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Kingham

Mrs L Kingham

Ms E L Kelly

Ms F L Porter

REGISTERED OFFICE:

Jacksons Nurseries & Garden Centre

Trelawnyd

Rhyl

Denbighshire

LL18 6EB

REGISTERED NUMBER:

07265774 (England and Wales)

ACCOUNTANTS:

Pritchett & Co

Chartered Accountants and Chartered Tax Advisers

16 Wynnstay Road

Colwyn Bay

Conwy

LL29 8NB

FIXED ASSETS

Intangible assets

4

73,125

84,375

Tangible assets

5

247,327

222,429

320,452

306,804

CURRENT ASSETS

Stocks

125,000

125,000

Debtors

6

733,535

761,192

Cash at bank

703,850

615,162

1,562,385

1,501,354

CREDITORS

Amounts falling due within one year

7

622,835

609,925

NET CURRENT ASSETS

939,550

891,429

TOTAL ASSETS LESS CURRENT LIABILITIES

1,260,002

1,198,233

CREDITORS

Amounts falling due after more than one year

8

(9,354

)

-

PROVISIONS FOR LIABILITIES

(20,697

)

(11,915

)

NET ASSETS

1,229,951

1,186,318

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,229,949

1,186,316

SHAREHOLDERS' FUNDS

1,229,951

1,186,318

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 14 July 2025 and were signed on its behalf by:

Mr R Kingham - Director

1.	STATUTORY INFORMATION

Jackson's Garden Centre 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.

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.

During 2020/21 a global emergency was declared due to the outbreak of Covid-19. The UK entered restrictive measures on 23 March 2020 which have been in place for the majority of the year with some brief relaxation in the summer months.

Due to the restrictions imposed, there was a period were the Company was unable to trade. However, as the UK relaxes the restrictive measures, the company has returned to normal trading conditions, following the year end.

The directors have assessed the position of the company from the balance sheet date and believe the going concern basis to be appropriate.

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 2010, is being amortised evenly over its estimated useful life of twenty 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 each asset over its estimated useful life.

Long leasehold

-

2% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 54 (2024 - 52 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

225,000

AMORTISATION

At 1 April 2024

140,625

Amortisation for year

11,250

At 31 March 2025

151,875

NET BOOK VALUE

At 31 March 2025

73,125

At 31 March 2024

84,375

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

197,182

347,031

22,502

15,395

582,110

Additions

-

47,913

780

-

48,693

Disposals

-

(14,278

)

-

-

(14,278

)

At 31 March 2025

197,182

380,666

23,282

15,395

616,525

DEPRECIATION

At 1 April 2024

36,416

294,990

16,533

11,742

359,681

Charge for year

3,945

15,435

1,596

913

21,889

Eliminated on disposal

-

(12,372

)

-

-

(12,372

)

At 31 March 2025

40,361

298,053

18,129

12,655

369,198

NET BOOK VALUE

At 31 March 2025

156,821

82,613

5,153

2,740

247,327

At 31 March 2024

160,766

52,041

5,969

3,653

222,429

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Other debtors

733,535

761,192

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

339,214

348,021

Taxation and social security

153,485

126,261

Other creditors

130,136

135,643

622,835

609,925

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Other creditors

9,354

-

9.	RELATED PARTY DISCLOSURES

The company was under the control of the directors throughout the current and previous accounting periods.

The amount owed by the directors as at 31 March 2025 was £368,599 (2024: £480,140).