Redbrow Garden Machinery Limited

	Registered number
	02990874

	Redbrow Garden Machinery Limited
	Unaudited Accounts
	for the year ended
	31 March 2025

Redbrow Garden Machinery Limited Balance Sheet as at 31 March 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets	3		2,008		2,677
			2,008		2,677

Current assets
Stocks	4	124,223		110,234
Debtors	5	0		1,744
Cash at bank and in hand		3,207		48
		127,430		112,026

Prepayments and accrued income:		2,952		2,925

Creditors: amounts falling due within one year	6	(34,122)		(17,813)

Net current assets / (liabilities)			96,260		97,138

Total assets less current liabilities			98,268		99,815

Creditors: amounts falling due after more than one year	7		(53,306)		(54,951)

Provisions for liabilities			(0)		(0)

Accruals and deferred income			(1,405)		(1,390)

Total net assets (liabilities)			43,557		43,474

Capital and reserves
Called up share capital	8		99		99
Other reserves			27,500		27,500
Profit and loss account			15,958		15,875
Shareholders' funds			43,557		43,474

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 March 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

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

Mr B Bennett

Director

Approved by the board on 30 May 2025

Company Number: 02990874 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

Unit 7 Simpsons Business Park Buxton Road
Hazel Grove
Stockport
SK7 6LZ
England

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Fixtures & fittings

25% Reducing Balance

	Stocks
	Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Stocks

Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Employees
	2025	2024
Average number of employees during the period	2	2

Tangible fixed assets
	Fixtures & fittings	Total
Cost or valuation	£	£
At 1 April 2024	12,869	12,869
At 31 March 2025	12,869	12,869
Depreciation
At 1 April 2024	10,192	10,192
Charge for the period	669	669
At 31 March 2025	10,861	10,861
Net book value
At 31 March 2025	2,008	2,008
At 31 March 2024	2,677	2,677

Stocks
	2025	2024
	£	£
Finished goods	124,223	110,234
	124,223	110,234

Debtors
	2025	2024
	£	£
Trade debtors	0	1,744
	0	1,744

Creditors: amounts falling due within one year
	2025	2024
	£	£
Bank Loans & Overdrafts	4,000	4,407
Trade creditors	26,964	10,856
Taxation & social security	3,158	2,550
	34,122	17,813

Creditors: amounts falling due after one year
	2025	2024
	£	£
Bank Loans & overdrafts	1,355	5,000
Other	51,951	49,951
	53,306	54,951

Share capital
	2025	2024
	£	£
Allotted, called up and fully paid:
99 (2024: 99) Ordinary shares of £1.00 each	99	99

	99	99