REGISTERED NUMBER: 12192264 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Back To The Garden (Lymm) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D R Foran

Mr C A McGoff

Mr S W Pickering

Miss A Ellison

Mr H Gillies

REGISTERED OFFICE:

1 St Georges Court

Altrincham Business Park

Altrincham

Lancashire

WA14 5UA

REGISTERED NUMBER:

12192264 (England and Wales)

ACCOUNTANTS:

Freedman Frankl & Taylor

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

FIXED ASSETS

Tangible assets

4

2,323,496

2,358,536

CURRENT ASSETS

Stocks

2,460

850

Debtors

5

38,552

45,125

Cash at bank and in hand

324,179

45,010

365,191

90,985

CREDITORS

Amounts falling due within one year

6

(2,721,739

)

(2,760,639

)

NET CURRENT LIABILITIES

(2,356,548

)

(2,669,654

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(33,052

)

(311,118

)

PROVISIONS FOR LIABILITIES

(1,347

)

-

NET LIABILITIES

(34,399

)

(311,118

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(34,400

)

(311,119

)

(34,399

)

(311,118

)

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 15 December 2025 and were signed on its behalf by:

Mr D R Foran - Director

1.	STATUTORY INFORMATION

Back To The Garden (Lymm) 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Childcare fee income is recognised in the period in which the nursery has provided the childcare and recognised at the point the service has been provided.

Grant income

Grants are accounted under the accruals model as permitted by FRS 102. The deferred element of grants is included in creditors as deferred income.

Grants of a revenue nature are recognised in profit or loss in the same period as the related expenditure. Where applicable, grants have been deferred and included within creditors as deferred income so as to be recognised in the correct period.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold land

- Not depreciated

Freehold property

- 2% Straight line

Plant and machinery

- 25% straight line

Fixtures and fittings

- 25% straight line

Office and computer equipment

- 25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Borrowing costs

All borrowing costs are recognised in the profit and loss in the year in which they are incurred. Where borrowing costs are incurred in respect of the purchase of land, these costs are capitalised as part of the asset cost.

Going concern

The company's financial statements for the period ended 31 March 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

2,389,374

458

3,517

8,828

2,402,177

Additions

2,767

-

2,192

7,114

12,073

At 31 March 2025

2,392,141

458

5,709

15,942

2,414,250

DEPRECIATION

At 1 April 2024

42,887

-

719

35

43,641

Charge for year

40,426

114

1,218

5,355

47,113

At 31 March 2025

83,313

114

1,937

5,390

90,754

NET BOOK VALUE

At 31 March 2025

2,308,828

344

3,772

10,552

2,323,496

At 31 March 2024

2,346,487

458

2,798

8,793

2,358,536

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

34,862

36,713

Other debtors

-

4,157

Prepayments

3,690

4,255

38,552

45,125

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,887

8,408

Amounts owed to group undertakings

2,524,042

2,554,042

Tax

8,115

-

Social security and other taxes

10,430

9,579

Other creditors

2,057

30,832

Amounts owed to related party

103,261

74,234

Accrued expenses

64,947

83,544

2,721,739

2,760,639

7.	RELATED PARTY DISCLOSURES

As at 31 March 2025, included within amounts owed to related parties is £103,261 (2024: £74,234) due to companies related by common control and directorship.

8.	ULTIMATE CONTROLLING PARTY

The company's parent undertaking at the balance sheet was Lymm (Villafont) Limited, a company registered in England and Wales. The registered office of Lymm (Villafont) Limited is 1 St Georges Court, Altrincham Business park, Altrincham, WA14 5UA.