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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
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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
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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
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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.
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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
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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.
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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
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