smallAccCompHo_0921.xslt
01/10/2024 30/09/2025 false false false Comdal Limited - EasydigitalFiling.com 2020_1 01458155 business:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01458155 2024-10-01 01458155 2025-09-30 01458155 2024-10-01 2025-09-30 01458155 2023-10-01 01458155 2024-09-30 01458155 2023-10-01 2024-09-30 01458155 business:Director1 2024-10-01 2025-09-30 01458155 business:Director2 2024-10-01 2025-09-30 01458155 business:Director3 2024-10-01 2025-09-30 01458155 business:Director4 2024-10-01 2025-09-30 01458155 business:Director5 2024-10-01 2025-09-30 01458155 business:Director6 2024-10-01 2025-09-30 01458155 business:Director7 2024-10-01 2025-09-30 01458155 business:Director8 2024-10-01 2025-09-30 01458155 business:Director9 2024-10-01 2025-09-30 01458155 business:Director10 2024-10-01 2025-09-30 01458155 business:Director11 2024-10-01 2025-09-30 01458155 business:Director12 2024-10-01 2025-09-30 01458155 business:Director13 2024-10-01 2025-09-30 01458155 business:Director14 2024-10-01 2025-09-30 01458155 business:Director15 2024-10-01 2025-09-30 01458155 business:Director16 2024-10-01 2025-09-30 01458155 business:Director17 2024-10-01 2025-09-30 01458155 business:Director18 2024-10-01 2025-09-30 01458155 business:Director19 2024-10-01 2025-09-30 01458155 business:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 01458155 business:FRS102 2024-10-01 2025-09-30 01458155 business:AbridgedAccounts 2024-10-01 2025-09-30 01458155 core:WithinOneYear 2025-09-30 01458155 core:WithinOneYear 2024-09-30 01458155 core:AfterOneYear 2025-09-30 01458155 core:AfterOneYear 2024-09-30 01458155 core:Goodwill 2024-10-01 2025-09-30 01458155 core:Goodwill 2024-10-01 01458155 core:Goodwill 2025-09-30 01458155 core:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 01458155 core:IntangibleAssetsOtherThanGoodwill 2024-10-01 01458155 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 01458155 core:LandBuildings 2024-10-01 2025-09-30 01458155 core:LandBuildings 2024-10-01 01458155 core:LandBuildings 2025-09-30 01458155 core:PlantMachinery 2024-10-01 2025-09-30 01458155 core:PlantMachinery 2024-10-01 01458155 core:PlantMachinery 2025-09-30 01458155 core:MotorVehicles 2024-10-01 2025-09-30 01458155 core:MotorVehicles 2024-10-01 01458155 core:MotorVehicles 2025-09-30 01458155 core:FurnitureFittingsToolsEquipment 2024-10-01 2025-09-30 01458155 core:FurnitureFittingsToolsEquipment 2024-10-01 01458155 core:FurnitureFittingsToolsEquipment 2025-09-30 01458155 core:ComputerEquipment 2024-10-01 2025-09-30 01458155 core:ComputerEquipment 2024-10-01 01458155 core:ComputerEquipment 2025-09-30 01458155 core:ShareCapital 2024-09-30 01458155 core:ShareCapital 2025-09-30 01458155 core:SharePremium 2024-09-30 01458155 core:SharePremium 2025-09-30 01458155 core:RevaluationReserve 2024-09-30 01458155 core:RevaluationReserve 2025-09-30 01458155 core:CapitalRedemptionReserve 2024-09-30 01458155 core:CapitalRedemptionReserve 2025-09-30 01458155 core:CapitalContributionReserve 2024-09-30 01458155 core:CapitalContributionReserve 2025-09-30 01458155 core:OtherReservesSubtotal 2024-09-30 01458155 core:OtherReservesSubtotal 2025-09-30 01458155 core:RetainedEarningsAccumulatedLosses 2025-09-30 01458155 core:RetainedEarningsAccumulatedLosses 2024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 01458155 (England and Wales)

THE GARDEN CENTRE ASSOCIATION LIMITED
Financial Statements
for the Period from 01 October 2024 to 30 September 2025

## THE GARDEN CENTRE ASSOCIATION LIMITED

### Financial Statements for the period ending 30 September 2025

CONTENTS | PAGE
Company Information | 2
Statement of Financial Position | 3
Notes to the Accounts | 4

## THE GARDEN CENTRE ASSOCIATION LIMITED

### Financial Statements for the period ending 30 September 2025

#### Company Information

Company Details
Company Number | 01458155
Registered Office | 4, MARCHER COURT, SEALAND ROAD
| SEALAND
| CHESTER
| CHESHIRE
| CH1 6BS
Directors
Directors who held office during the period were:
Matthew BENT
William James BLAKE
Samuel Francis BOSWORTH
Andrew Richard Brodie EVANS
James Sebastian EVANS
Nicola HARDING
Benjamin Richard HARRISON
Daniel Edward LAWTON
Huw Brychan LEWIS
Helen Irene LLOYD
Sarah Catherine Elaine SQUIRE
Amy Alexandra STEWART
Amy Grace STUBBS
Justin Wyn WILLIAMS
Tamsin Susan WOODHOUSE
William David YARDLEY
Daniel Edward LAWTON
Simon Charles BOURNE Resigned 21/11/2024
Martin Fenwick COWELL Resigned 27/01/2025

## THE GARDEN CENTRE ASSOCIATION LIMITED

### Financial Statements for the period ending 30 September 2025

#### Statement of Financial Position

12345678

| Notes | 2025 |  | 2024
|  | £ |  | £
Fixed Assets |  |  |  |
Tangible assets | 5 | 501 |  | 768
Current Assets |  |  |  |
Debtors due |  | 243,614 |  | 254,918
Cash at bank and in hand |  | 358,293 |  | 244,923
|  | 601,907 |  | 499,841
Creditors |  |  |  |
Amount falling due within one year |  | (231,718) |  | (141,149)
Net Current Assets |  | 370,189 |  | 358,692
Total Assets less current liabilities |  | 370,690 |  | 359,460
Net Assets |  | 370,690 |  | 359,460
Capital and Reserves |  |  |  |
Called up Share Capital |  | - |  | -
Retained earnings at end of year |  | 370,690 |  | 359,460
Shareholder funds |  | 370,690 |  | 359,460

For the year ending 30/09/2025 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 27 November 2025
H B Lewis
Company Registration No. 01458155

## THE GARDEN CENTRE ASSOCIATION LIMITED

### Financial Statements for the period ending 30 September 2025

#### Notes to the Accounts

1. Statutory Information
THE GARDEN CENTRE ASSOCIATION LIMITED is a private company, limited by guarantee, registered in England and Wales, registration number 01458155.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. It represents the contributions received from the Members to defray the expenditure during the year, any surplus being carried forward as deferred income for future years.

## THE GARDEN CENTRE ASSOCIATION LIMITED

### Financial Statements for the period ending 30 September 2025

#### Notes to the Accounts

Current Tax
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible Fixed Asset Policy
Tangible assets are initially measured at cost and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Fittings fixtures and computer equipment - 33.3% straight line

## THE GARDEN CENTRE ASSOCIATION LIMITED

### Financial Statements for the period ending 30 September 2025

#### Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 | 3
2024 | 3
4. Principal Activity
The principal activity of the company, which is unchanged since last year, is the promotion and protection of the Garden Centre trade and industry. The company is limited by guarantee.

## THE GARDEN CENTRE ASSOCIATION LIMITED

### Financial Statements for the period ending 30 September 2025

#### Notes to the Accounts

5. Fixed Assets
|  | Computer Equipment |  | Total
Cost or valuation |  | £ |  | £
At 01/10/2024 |  | 6,994 |  | 6,994
Additions |  | 435 |  | 435
Disposals |  | (2,371) |  | (2,371)
At 30/09/2025 |  | 5,058 |  | 5,058
Depreciation |  |  |  |
At 01/10/2024 |  | 6,226 |  | 6,226
Charge for the year |  | 702 |  | 702
Disposals |  | (2,371) |  | (2,371)
At 30/09/2025 |  | 4,557 |  | 4,557
Net Book Value |  |  |  |
At 30/09/2025 |  | 501 |  | 501
At 30/09/2024 |  | 768 |  | 768