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REGISTERED NUMBER: 04189250 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Clays Garden Centre Limited |

| Clays Garden Centre Limited (Registered number: 04189250) |

Contents of the Financial Statements

for the year ended 31 July 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Clays Garden Centre Limited |

Company Information

for the year ended 31 July 2025

| DIRECTORS: | H J Clay

| J M Clay

| D H Clay

| W M Rippon

| SECRETARY: | H J Clay

| REGISTERED OFFICE: | Peel Retail Park

| Washington

| Tyne & Wear

| NE37 2PA

| REGISTERED NUMBER: | 04189250 (England and Wales)

| ACCOUNTANTS: | TTR Barnes

| Chartered Accountants

| 3-5 Grange Terrace

| Stockton Road

| Sunderland

| Tyne & Wear

| SR2 7DG

| BANKERS: | Barclays Bank PLC

| 53 Fawcett Street

| Sunderland

| Tyne and Wear

| SR1 1RS

| Clays Garden Centre Limited (Registered number: 04189250) |

Statement of Financial Position

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 651,208 |  | 663,230 |  |

Investment property | 5 | 67,202 |  | 67,202 |  |

718,410 |  | 730,432 |  |

CURRENT ASSETS

Stocks | 258,990 |  | 301,655 |  |

Debtors | 6 | 164,373 |  | 268,019 |  |

Cash at bank and in hand | 677,371 |  | 312,164 |  |

1,100,734 |  | 881,838 |  |

CREDITORS

Amounts falling due within one year | 7 | 290,261 |  | 244,800 |  |

NET CURRENT ASSETS | 810,473 |  | 637,038 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,528,883 |  | 1,367,470 |  |

PROVISIONS FOR LIABILITIES | 28,308 |  | 25,716 |  |

NET ASSETS | 1,500,575 |  | 1,341,754 |  |

CAPITAL AND RESERVES

Called up share capital | 1,305,500 |  | 1,305,500 |  |

Retained earnings | 195,075 |  | 36,254 |  |

SHAREHOLDERS' FUNDS | 1,500,575 |  | 1,341,754 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

| Clays Garden Centre Limited (Registered number: 04189250) |

Statement of Financial Position - continued

31 July 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 February 2026 and were signed on its behalf by:

H J Clay - Director | J M Clay - Director

D H Clay - Director | W M Rippon - Director

| Clays Garden Centre Limited (Registered number: 04189250) |

Notes to the Financial Statements

for the year ended 31 July 2025

1. | STATUTORY INFORMATION

| Clays 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.

| The accounts have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future, which the directors consider

| appropriate.

| Turnover

| Turnover represents sales of goods and services, excluding value added tax.

| 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 | - | 2% on cost

| Fixtures, fittings & equipment | - | 20% Straight line and 15% on reducing balance

| Computer equipment | - | 33% Straight line

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value and subsequently measured at their settlement value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Clays Garden Centre Limited (Registered number: 04189250) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 34 (2024 - 36 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures, |

| Freehold |  | fittings |  | Computer |

| property |  | & equipment |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 1,025,382 |  | 182,722 |  | 59,822 |  | 1,267,926 |  |

| Additions | - |  | 11,544 |  | - |  | 11,544 |  |

| Disposals | - |  | (765 | ) | - |  | (765 | ) |

| At 31 July 2025 | 1,025,382 |  | 193,501 |  | 59,822 |  | 1,278,705 |  |

| DEPRECIATION

| At 1 August 2024 | 391,693 |  | 154,731 |  | 58,272 |  | 604,696 |  |

| Charge for year | 16,907 |  | 5,886 |  | 707 |  | 23,500 |  |

| Eliminated on disposal | - |  | (699 | ) | - |  | (699 | ) |

| At 31 July 2025 | 408,600 |  | 159,918 |  | 58,979 |  | 627,497 |  |

| NET BOOK VALUE

| At 31 July 2025 | 616,782 |  | 33,583 |  | 843 |  | 651,208 |  |

| At 31 July 2024 | 633,689 |  | 27,991 |  | 1,550 |  | 663,230 |  |

| Included in cost of land and buildings is freehold land of £ 180,000 (2024 - £ 180,000 ) which is not depreciated.

| Clays Garden Centre Limited (Registered number: 04189250) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 67,202 |  |

| NET BOOK VALUE

| At 31 July 2025 | 67,202 |  |

| At 31 July 2024 | 67,202 |  |

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Other debtors | 107,214 |  | 210,860 |  |

| Amounts falling due after more than one year:

| Other debtors | 57,159 |  | 57,159 |  |

| Aggregate amounts | 164,373 |  | 268,019 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 25,269 |  | 18,457 |  |

| Taxation and social security | 226,758 |  | 189,402 |  |

| Other creditors | 38,234 |  | 36,941 |  |

290,261 |  | 244,800 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

2025 | 2024 |

£ | £ |

| H J Clay and J M Clay

| Balance outstanding at start of year | 88,963 |  | 44,333 |  |

| Amounts advanced | 53,690 |  | 99,630 |  |

| Amounts repaid | (69,000 | ) | (55,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 73,653 |  | 88,963 |  |

| Clays Garden Centre Limited (Registered number: 04189250) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| D H Clay

| Balance outstanding at start of year | 61,935 |  | 10,358 |  |

| Amounts advanced | 30,411 |  | 79,077 |  |

| Amounts repaid | (74,000 | ) | (27,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 18,346 |  | 61,935 |  |

| R J Cain

| Balance outstanding at start of year | - |  | (496 | ) |

| Amounts advanced | - |  | 67,996 |  |

| Amounts repaid | - |  | (67,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| W M Rippon

| Balance outstanding at start of year | 55,130 |  | 11,366 |  |

| Amounts advanced | 28,370 |  | 71,264 |  |

| Amounts repaid | (74,000 | ) | (27,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 9,500 |  | 55,130 |  |

9. | DISCLOSURE OF CONTROL

| The Company was under the control of its directors Mr H Clay, Mrs J M Clay, Mr D H Clay, Mrs W M Rippon and Mr R Cain throughout both years.