2024-08-01 2025-07-31 false Capium Accounts Production 1.1 01592398 2024-08-01 2025-07-31 01592398 bus:FullAccounts 2024-08-01 2025-07-31 01592398 bus:FRS102 2024-08-01 2025-07-31 01592398 bus:Audited 2024-08-01 2025-07-31 01592398 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 01592398 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 01592398 2024-08-01 2025-07-31 01592398 2025-07-31 01592398 bus:RegisteredOffice 2024-08-01 2025-07-31 01592398 core:WithinOneYear 2025-07-31 01592398 core:AfterOneYear 2025-07-31 01592398 1 2024-08-01 2025-07-31 01592398 bus:Director1 2024-08-01 2025-07-31 01592398 bus:Director1 2025-07-31 01592398 bus:Director1 2023-08-01 2024-07-31 01592398 bus:Director2 2024-08-01 2025-07-31 01592398 bus:Director2 2025-07-31 01592398 bus:Director2 2023-08-01 2024-07-31 01592398 2023-08-01 01592398 bus:CompanySecretary1 2024-08-01 2025-07-31 01592398 2023-08-01 2024-07-31 01592398 2024-07-31 01592398 core:WithinOneYear 2024-07-31 01592398 core:AfterOneYear 2024-07-31 01592398 bus:EntityAccountantsOrAuditors 2023-08-01 2024-07-31 01592398 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 01592398 bus:OrdinaryShareClass1 2025-07-31 01592398 bus:OrdinaryShareClass1 2023-08-01 2024-07-31 01592398 bus:OrdinaryShareClass1 2024-07-31 01592398 core:LandBuildings 2024-08-01 2025-07-31 01592398 core:LandBuildings 2025-07-31 01592398 core:LandBuildings 2024-07-31 01592398 core:PlantMachinery 2024-08-01 2025-07-31 01592398 core:PlantMachinery 2025-07-31 01592398 core:PlantMachinery 2024-07-31 01592398 core:MotorCars 2024-08-01 2025-07-31 01592398 core:MotorCars 2025-07-31 01592398 core:MotorCars 2024-07-31 01592398 core:FurnitureFittings 2024-08-01 2025-07-31 01592398 core:FurnitureFittings 2025-07-31 01592398 core:FurnitureFittings 2024-07-31 01592398 core:ComputerEquipment 2024-08-01 2025-07-31 01592398 core:ComputerEquipment 2025-07-31 01592398 core:ComputerEquipment 2024-07-31 01592398 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-07-31 01592398 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-07-31 01592398 core:CostValuation core:Non-currentFinancialInstruments 2025-07-31 01592398 core:CostValuation core:Non-currentFinancialInstruments 2024-07-31 01592398 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-07-31 01592398 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-07-31 01592398 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-07-31 01592398 core:Non-currentFinancialInstruments 2025-07-31 01592398 core:Non-currentFinancialInstruments 2024-07-31 01592398 core:ShareCapital 2025-07-31 01592398 core:ShareCapital 2024-07-31 01592398 core:RetainedEarningsAccumulatedLosses 2025-07-31 01592398 core:RetainedEarningsAccumulatedLosses 2024-07-31 01592398 dpl:Item1 2024-08-01 01592398 dpl:Item1 2025-07-31 01592398 dpl:Item1 2023-08-01 01592398 dpl:Item1 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 01592398
England and Wales
CAMDEN GARDEN CENTRE LTD
Audited Financial Statements
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

Camden Garden Centre Ltd Contents Page For the year ended 31 July 2025
Company information | 1
Directors' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Camden Garden Centre Ltd Company Information For the year ended 31 July 2025
Directors | P Hulatt P C Elding
Registered Number | 01592398
Registered Office | 2 Barker Drive St Pancras Way London NW1 0JW
Auditors | Cocke, Vellacott & Hill Unit 15 City Business Centre Lower Road London SE16 2XB
Secretary | Ms A Davies
1

Camden Garden Centre Ltd Directors' Report For the year ended 31 July 2025
Director's report and financial statements The directors present report and unaudited accounts for the year ended 31 July 2025. Principal activities The principal activity of the company during the financial year was of operating a garden centre to provide employment, training and educational opportunities for people with a disadvantage in the labour market. Directors The directors who served the company throughout the year were as follows:
P Hulatt
P C Elding
Statement of directors' responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions Statement of disclosure of information to auditor Each director who held office at the date of approval of this report confirms that: so far as the director is aware, there is no relevant audit information needed by the company’s auditor in connection with preparing their report of which the company's auditor is unaware; and the director has taken all the steps that they ought to have taken as a director in order to be aware of any relevant audit information and to establish that the company's auditor is aware of that information . This report was approved by the board and signed on its behalf by:
---------------------------------- P Hulatt Director
Date approved: 13 April 2026 2

Registered Number: 01592398 Camden Garden Centre Ltd Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 5 | 139,796 |  | 170,189
|  | 139,796 |  | 170,189
Current assets |  |  |
Stocks | 6 | 252,660 |  | 274,063
Debtors | 7 | 30,178 |  | 32,854
Cash at bank and in hand |  | 261,945 |  | 190,470
|  | 544,783 |  | 497,387
Creditors: amount falling due within one year | 8 | (254,105) |  | (259,628)
Net current assets |  | 290,678 |  | 237,759
Total assets less current liabilities |  | 430,474 |  | 407,948
Net assets |  | 430,474 |  | 407,948
Capital and reserves |  |  |
Called up share capital | 9 | 70,005 |  | 70,005
Profit and loss account |  | 360,469 |  | 337,943
Shareholders' funds |  | 430,474 |  | 407,948
These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 13 April 2026 and were signed on its behalf by:
------------------------------- P Hulatt Director
3

Camden Garden Centre Ltd Notes to the Financial Statements For the year ended 31 July 2025
General Information Camden Garden Centre Ltd is a private company, limited by shares, registered in England and Wales, registration number 01592398, registration address 2 Barker Drive, St Pancras Way, London, NW1 0JW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past years and it is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profits. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 10% Reducing Balance
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Straight Line
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 20% Straight Line
Improvements to property | 10% Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Directors' Emoluments
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Administrative Expenses
Directors Salaries | 87,651 |  | 87,138
Directors Pension Contributions | 10,579 |  | 5,868
| 98,230 |  | 93,006
3. | Average number of employees Average number of employees during the year was 26 (2024 : 25).
4. | Audit Information The auditor's report on the accounts of Camden Garden Centre Ltd for the year ended 31 July 2025 was unqualified. The auditor's report was signed by David Warren (Senior Statutory Auditor) for and on behalf of Cocke, Vellacott & Hill Chartered Accountants and Registered Auditor on 13 April 2026.
5. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Improvements to property |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 August 2024 | 403,538 |  | 190,457 |  | 40,541 |  | 180,561 |  | 6,229 |  | 155,105 |  | 976,431
Additions | - |  | 6,926 |  | - |  | 808 |  | - |  | - |  | 7,734
Disposals | - |  | - |  | - |  | - |  | - |  | - |  | -
At 31 July 2025 | 403,538 |  | 197,383 |  | 40,541 |  | 181,369 |  | 6,229 |  | 155,105 |  | 984,165
Depreciation
At 01 August 2024 | 316,047 |  | 181,493 |  | 31,923 |  | 172,930 |  | 1,246 |  | 102,603 |  | 806,242
Charge for year | 11,796 |  | 6,029 |  | 2,154 |  | 4,939 |  | 1,246 |  | 11,963 |  | 38,127
On disposals | - |  | - |  | - |  | - |  | - |  | - |  | -
At 31 July 2025 | 327,843 |  | 187,522 |  | 34,077 |  | 177,869 |  | 2,492 |  | 114,566 |  | 844,369
Net book values
Closing balance as at 31 July 2025 | 75,695 |  | 9,861 |  | 6,464 |  | 3,500 |  | 3,737 |  | 40,539 |  | 139,796
Opening balance as at 01 August 2024 | 87,491 |  | 8,964 |  | 8,618 |  | 7,631 |  | 4,983 |  | 52,502 |  | 170,189
6. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 252,660 |  | 274,063
| 252,660 |  | 274,063
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 265 |  | 4,869
Prepayments & Accrued Income | 29,713 |  | 25,585
Other Debtors | 200 |  | 2,400
| 30,178 |  | 32,854
8. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 110,686 |  | 111,159
Corporation Tax | 680 |  | -
PAYE & Social Security | 14,676 |  | 12,560
Accrued Expenses | 18,880 |  | 32,292
Other Creditors | 1,469 |  | 1,059
VAT | 107,714 |  | 102,558
| 254,105 |  | 259,628
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
70,005 Class A shares of £1.00 each | 70,005 |  | 70,005
| 70,005 |  | 70,005
4