REGISTERED NUMBER: 07977229 (England and Wales)

COPPICE 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

Chartered Certified Accountants' Report

7

DIRECTORS:

J H Smith

F H Smith

REGISTERED OFFICE:

The Riding School House

Bulls Lane

Wishaw

Sutton Coldfield

West Midlands

B76 9QW

REGISTERED NUMBER:

07977229 (England and Wales)

ACCOUNTANTS:

Phoenix Associates Limited

Chartered Certified Accountants

The Riding School House

Bulls Lane

Wishaw

Sutton Coldfield

West Midlands

B76 9QW

FIXED ASSETS

Tangible assets

4

5,076,252

4,188,142

CURRENT ASSETS

Stocks

416,460

387,630

Debtors

5

121,631

168,335

Cash at bank and in hand

239,065

615,554

777,156

1,171,519

CREDITORS

Amounts falling due within one year

6

636,258

757,427

NET CURRENT ASSETS

140,898

414,092

TOTAL ASSETS LESS CURRENT LIABILITIES

5,217,150

4,602,234

CREDITORS

Amounts falling due after more than one year

7

(4,591,804

)

(3,981,805

)

PROVISIONS FOR LIABILITIES

(120,743

)

(114,317

)

NET ASSETS

504,603

506,112

CAPITAL AND RESERVES

Called up share capital

200,000

200,000

Retained earnings

304,603

306,112

SHAREHOLDERS' FUNDS

504,603

506,112

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 Profit & loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 November 2025 and were signed on its behalf by:

J H Smith - Director

1.	STATUTORY INFORMATION

Coppice 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

at varying rates on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

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 Profit & Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 92 (2024 - 98 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

4,090,517

275,863

662,282

Additions

945,998

73,041

39,160

Disposals

-

(18,677

)

(14,496

)

At 31 March 2025

5,036,515

330,227

686,946

DEPRECIATION

At 1 April 2024

438,548

101,547

346,950

Charge for year

81,816

24,458

54,090

Eliminated on disposal

-

(13,689

)

(10,835

)

At 31 March 2025

520,364

112,316

390,205

NET BOOK VALUE

At 31 March 2025

4,516,151

217,911

296,741

At 31 March 2024

3,651,969

174,316

315,332

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

26,400

79,970

5,135,032

Additions

-

14,999

1,073,198

Disposals

-

(1,509

)

(34,682

)

At 31 March 2025

26,400

93,460

6,173,548

DEPRECIATION

At 1 April 2024

13,638

46,207

946,890

Charge for year

1,848

13,599

175,811

Eliminated on disposal

-

(881

)

(25,405

)

At 31 March 2025

15,486

58,925

1,097,296

NET BOOK VALUE

At 31 March 2025

10,914

34,535

5,076,252

At 31 March 2024

12,762

33,763

4,188,142

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

102,915

120,109

Other debtors

18,716

48,226

121,631

168,335

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

-

7,360

Trade creditors

402,217

376,343

Taxation and social security

93,914

177,276

Other creditors

140,127

196,448

636,258

757,427

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

1,150,000

1,150,000

Other creditors

3,441,804

2,831,805

4,591,804

3,981,805

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit & loss account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Coppice Garden Centre Limited for the year ended 31 March 2025 which comprise the Profit & loss account, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Coppice Garden Centre Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Coppice Garden Centre Limited and state those matters that we have agreed to state to the Board of Directors of Coppice Garden Centre Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Coppice Garden Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Coppice Garden Centre Limited. You consider that Coppice Garden Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Coppice Garden Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Phoenix Associates Limited

Chartered Certified Accountants

The Riding School House

Bulls Lane

Wishaw

Sutton Coldfield

West Midlands

B76 9QW

11 November 2025