LOWDEN GARDEN CENTRE LIMITED

Company Registration Number:
05148736 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

LOWDEN GARDEN CENTRE LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

LOWDEN GARDEN CENTRE LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 10,000 20,000
Tangible assets: 4 862,670 828,225
Total fixed assets: 872,670 848,225
Current assets
Stocks: 311,265 285,619
Debtors:   49,727 3,782
Cash at bank and in hand: 469,744 463,909
Total current assets: 830,736 753,310
Creditors: amounts falling due within one year:   (665,448) (516,679)
Net current assets (liabilities): 165,288 236,631
Total assets less current liabilities: 1,037,958 1,084,856
Creditors: amounts falling due after more than one year:     (81,667)
Total net assets (liabilities): 1,037,958 1,003,189
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 1,037,858 1,003,089
Shareholders funds: 1,037,958 1,003,189

The notes form part of these financial statements

LOWDEN GARDEN CENTRE LIMITED

Balance sheet statements

For the year ending 31 December 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 21 April 2026
and signed on behalf of the board by:

Name: J C M Sinclair
Status: Director

The notes form part of these financial statements

LOWDEN GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

LOWDEN GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 64 70

LOWDEN GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Intangible Assets

Total
Cost £
At 01 January 2025 200,000
At 31 December 2025 200,000
Amortisation
At 01 January 2025 180,000
Charge for year 10,000
At 31 December 2025 190,000
Net book value
At 31 December 2025 10,000
At 31 December 2024 20,000

LOWDEN GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Tangible Assets

Total
Cost £
At 01 January 2025 1,644,807
Additions 111,531
At 31 December 2025 1,756,338
Depreciation
At 01 January 2025 816,582
Charge for year 77,086
At 31 December 2025 893,668
Net book value
At 31 December 2025 862,670
At 31 December 2024 828,225

LOWDEN GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Loans to directors

Name of director receiving advance or credit: J C M Sinclair
Description of the loan: The director's loan balance of £45.206 has been repaid after the year end.
£
Balance at 01 January 2025 37,174
Advances or credits made: 8,032
Balance at 31 December 2025 45,206