2024-01-01 2024-12-31 2024-12-31 false 13420126 HOME GARDEN ST LTD 2025-12-02 41100 false iso4217:GBP xbrli:pure 13420126 2023-12-31 13420126 2024-12-31 13420126 2024-01-01 2024-12-31 13420126 2022-12-31 13420126 2023-12-31 13420126 2023-01-01 2023-12-31 13420126 bus:SmallEntities 2024-01-01 2024-12-31 13420126 bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13420126 bus:FullAccounts 2024-01-01 2024-12-31 13420126 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13420126 core:WithinOneYear 2024-12-31 13420126 core:AfterOneYear 2024-12-31 13420126 core:WithinOneYear 2023-12-31 13420126 core:AfterOneYear 2023-12-31 13420126 1 2024-01-01 2024-12-31 13420126 core:ShareCapital 2024-12-31 13420126 core:SharePremium 2024-12-31 13420126 core:RevaluationReserve 2024-12-31 13420126 core:OtherReservesSubtotal 2024-12-31 13420126 core:RetainedEarningsAccumulatedLosses 2024-12-31 13420126 core:ShareCapital 2023-12-31 13420126 core:SharePremium 2023-12-31 13420126 core:RevaluationReserve 2023-12-31 13420126 core:OtherReservesSubtotal 2023-12-31 13420126 core:RetainedEarningsAccumulatedLosses 2023-12-31 13420126 core:LandBuildings 2024-12-31 13420126 core:PlantMachinery 2024-12-31 13420126 core:Vehicles 2024-12-31 13420126 core:FurnitureFittings 2024-12-31 13420126 core:OfficeEquipment 2024-12-31 13420126 core:NetGoodwill 2024-12-31 13420126 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 13420126 core:ListedExchangeTraded 2024-12-31 13420126 core:UnlistedNon-exchangeTraded 2024-12-31 13420126 core:LandBuildings 2023-12-31 13420126 core:PlantMachinery 2023-12-31 13420126 core:Vehicles 2023-12-31 13420126 core:FurnitureFittings 2023-12-31 13420126 core:OfficeEquipment 2023-12-31 13420126 core:NetGoodwill 2023-12-31 13420126 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 13420126 core:ListedExchangeTraded 2023-12-31 13420126 core:UnlistedNon-exchangeTraded 2023-12-31 13420126 core:LandBuildings 2024-01-01 2024-12-31 13420126 core:PlantMachinery 2024-01-01 2024-12-31 13420126 core:Vehicles 2024-01-01 2024-12-31 13420126 core:FurnitureFittings 2024-01-01 2024-12-31 13420126 core:OfficeEquipment 2024-01-01 2024-12-31 13420126 core:NetGoodwill 2024-01-01 2024-12-31 13420126 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 13420126 core:ListedExchangeTraded 2024-01-01 2024-12-31 13420126 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 13420126 core:MoreThanFiveYears 2024-01-01 2024-12-31 13420126 core:Non-currentFinancialInstruments 2024-12-31 13420126 core:Non-currentFinancialInstruments 2023-12-31 13420126 dpl:CostSales 2024-01-01 2024-12-31 13420126 dpl:DistributionCosts 2024-01-01 2024-12-31 13420126 core:LandBuildings 2024-01-01 2024-12-31 13420126 core:PlantMachinery 2024-01-01 2024-12-31 13420126 core:Vehicles 2024-01-01 2024-12-31 13420126 core:FurnitureFittings 2024-01-01 2024-12-31 13420126 core:OfficeEquipment 2024-01-01 2024-12-31 13420126 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 13420126 core:NetGoodwill 2024-01-01 2024-12-31 13420126 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 13420126 dpl:GroupUndertakings 2024-01-01 2024-12-31 13420126 dpl:ParticipatingInterests 2024-01-01 2024-12-31 13420126 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 13420126 core:ListedExchangeTraded 2024-01-01 2024-12-31 13420126 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 13420126 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 13420126 dpl:CostSales 2023-01-01 2023-12-31 13420126 dpl:DistributionCosts 2023-01-01 2023-12-31 13420126 core:LandBuildings 2023-01-01 2023-12-31 13420126 core:PlantMachinery 2023-01-01 2023-12-31 13420126 core:Vehicles 2023-01-01 2023-12-31 13420126 core:FurnitureFittings 2023-01-01 2023-12-31 13420126 core:OfficeEquipment 2023-01-01 2023-12-31 13420126 dpl:AdministrativeExpenses 2023-01-01 2023-12-31 13420126 core:NetGoodwill 2023-01-01 2023-12-31 13420126 core:IntangibleAssetsOtherThanGoodwill 2023-01-01 2023-12-31 13420126 dpl:GroupUndertakings 2023-01-01 2023-12-31 13420126 dpl:ParticipatingInterests 2023-01-01 2023-12-31 13420126 dpl:GroupUndertakings core:ListedExchangeTraded 2023-01-01 2023-12-31 13420126 core:ListedExchangeTraded 2023-01-01 2023-12-31 13420126 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-01-01 2023-12-31 13420126 core:UnlistedNon-exchangeTraded 2023-01-01 2023-12-31 13420126 core:NetGoodwill 2024-12-31 13420126 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 13420126 core:LandBuildings 2024-12-31 13420126 core:PlantMachinery 2024-12-31 13420126 core:Vehicles 2024-12-31 13420126 core:FurnitureFittings 2024-12-31 13420126 core:OfficeEquipment 2024-12-31 13420126 core:AfterOneYear 2024-12-31 13420126 core:WithinOneYear 2024-12-31 13420126 core:ListedExchangeTraded 2024-12-31 13420126 core:UnlistedNon-exchangeTraded 2024-12-31 13420126 core:ShareCapital 2024-12-31 13420126 core:SharePremium 2024-12-31 13420126 core:RevaluationReserve 2024-12-31 13420126 core:OtherReservesSubtotal 2024-12-31 13420126 core:RetainedEarningsAccumulatedLosses 2024-12-31 13420126 core:NetGoodwill 2023-12-31 13420126 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 13420126 core:LandBuildings 2023-12-31 13420126 core:PlantMachinery 2023-12-31 13420126 core:Vehicles 2023-12-31 13420126 core:FurnitureFittings 2023-12-31 13420126 core:OfficeEquipment 2023-12-31 13420126 core:AfterOneYear 2023-12-31 13420126 core:WithinOneYear 2023-12-31 13420126 core:ListedExchangeTraded 2023-12-31 13420126 core:UnlistedNon-exchangeTraded 2023-12-31 13420126 core:ShareCapital 2023-12-31 13420126 core:SharePremium 2023-12-31 13420126 core:RevaluationReserve 2023-12-31 13420126 core:OtherReservesSubtotal 2023-12-31 13420126 core:RetainedEarningsAccumulatedLosses 2023-12-31 13420126 core:NetGoodwill 2022-12-31 13420126 core:IntangibleAssetsOtherThanGoodwill 2022-12-31 13420126 core:LandBuildings 2022-12-31 13420126 core:PlantMachinery 2022-12-31 13420126 core:Vehicles 2022-12-31 13420126 core:FurnitureFittings 2022-12-31 13420126 core:OfficeEquipment 2022-12-31 13420126 core:AfterOneYear 2022-12-31 13420126 core:WithinOneYear 2022-12-31 13420126 core:ListedExchangeTraded 2022-12-31 13420126 core:UnlistedNon-exchangeTraded 2022-12-31 13420126 core:ShareCapital 2022-12-31 13420126 core:SharePremium 2022-12-31 13420126 core:RevaluationReserve 2022-12-31 13420126 core:OtherReservesSubtotal 2022-12-31 13420126 core:RetainedEarningsAccumulatedLosses 2022-12-31 13420126 core:AfterOneYear 2024-01-01 2024-12-31 13420126 core:WithinOneYear 2024-01-01 2024-12-31 13420126 core:Non-currentFinancialInstruments core:CostValuation 2024-01-01 2024-12-31 13420126 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-01-01 2024-12-31 13420126 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-01-01 2024-12-31 13420126 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-01-01 2024-12-31 13420126 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 13420126 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 13420126 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 13420126 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 13420126 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-01-01 2024-12-31 13420126 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 13420126 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 13420126 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 13420126 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 13420126 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 13420126 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 13420126 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 13420126 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 13420126 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 13420126 core:Non-currentFinancialInstruments core:CostValuation 2023-12-31 13420126 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2023-12-31 13420126 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2023-12-31 13420126 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2023-12-31 13420126 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-12-31 13420126 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2023-12-31 13420126 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2023-12-31 13420126 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13420126 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-12-31 13420126 bus:Director1 2024-01-01 2024-12-31 13420126 bus:Director2 2024-01-01 2024-12-31 13420126 bus:Director3 2024-01-01 2024-12-31

HOME GARDEN ST LTD

(formerly HOME SUSSEX 1 LIMITED)

Registered Number
13420126
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

HOME GARDEN ST LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | ANDERSON-MANN, Jennifer
| CHICKEN, Michael John
| FRIZZELL, Damian Mark

Registered Address | 99 Preston Drove
| Brighton
| BN1 6LD

Registered Number | 13420126 (England and Wales)

HOME GARDEN ST LTD
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks |  | 3,716,204 |  |  |  | 3,272,981 |  |
Debtors |  | 9,148 |  |  |  | 6,488 |  |
Cash at bank and on hand |  | 62 |  |  |  | 17,110 |  |
|  | 3,725,414 |  |  |  | 3,296,579 |  |
Creditors amounts falling due within one year |  | (3,732,197) |  |  |  | (3,302,797) |  |
Net current assets (liabilities) |  |  |  | (6,783) |  |  |  | (6,218)
Total assets less current liabilities |  |  |  | (6,783) |  |  |  | (6,218)
Net assets |  |  |  | (6,783) |  |  |  | (6,218)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (6,883) |  |  |  | (6,318)
Shareholders' funds |  |  |  | (6,783) |  |  |  | (6,218)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 December 2025, and are signed on its behalf by:
ANDERSON-MANN, Jennifer Director Registered Company No. 13420126

HOME GARDEN ST LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Home Garden St Ltd 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. The presentation currency of the financial statements is in Pounds Sterling (£) and rounding is to the nearest (£).

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Current taxation
--- | ---
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.

| Stocks and work in progress
--- | ---
| Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

| Financial instruments
--- | ---
| A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 0 |  | 0

3. | Related party transactions
--- | ---
| Within creditors are amounts owed to group undertakings of £1,255,868 (2023 - £1,060,000) and amounts owed to associated companies of £434,860 (2023 - £nil).