08544689falsethe wholesale and retail sale of garden furniture2024-08-012025-07-31http://www.companieshouse.gov.uk/2024-07-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-07-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-07-31http://www.companieshouse.gov.uk/cd:Director12024-08-012025-07-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-07-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-07-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-07-31http://www.companieshouse.gov.uk/cd:Director22024-08-012025-07-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-07-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-08-012025-07-31http://www.companieshouse.gov.uk/pt:MotorCars2024-07-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-07-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-08-012025-07-31http://www.companieshouse.gov.uk/pt:MotorCars2025-07-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-08-012025-07-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-07-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-07-31http://www.companieshouse.gov.uk/2024-08-012025-07-31http://www.companieshouse.gov.uk/2024-07-31http://www.companieshouse.gov.uk/cd:FRS1022024-08-012025-07-31http://www.companieshouse.gov.uk/2025-07-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-08-012025-07-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-08-012025-07-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 08544689
Garden Furniture Global Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/07/2025
Prepared By:
Stevenson & Co Accountants Ltd
Chartered Certified Accountants
101a Crow Green Road
Pilgrims Hatch
Brentwood
Essex
CM15 9RP
Garden Furniture Global Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/07/2025
DIRECTORS
David W Worricker
Jeremy T Worricker
REGISTERED OFFICE
101a Crow Green Road
Pilgrims Hatch
Brentwood
Essex
CM15 9RP
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08544689
ACCOUNTANTS
Stevenson & Co Accountants Ltd
Chartered Certified Accountants
101a Crow Green Road
Pilgrims Hatch
Brentwood
Essex
CM15 9RP
Garden Furniture Global Ltd
ACCOUNTS
FOR THEYEARENDED31/07/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Garden Furniture Global Ltd
BALANCE SHEET AT 31/07/2025
20252024
Notes££
FIXED ASSETS
Tangible assets263,07468,602
CURRENT ASSETS
Stock723,9551,725,008
Debtors4791,706570,285
Cash at bank and in hand998,954559,025
2,514,6152,854,318
CREDITORS: Amounts falling due within one year51,193,8761,400,456
NET CURRENT ASSETS1,320,7391,453,862
TOTAL ASSETS LESS CURRENT LIABILITIES1,383,8131,522,464
CREDITORS: Amounts falling due after more than one year6490,789677,665
NET ASSETS893,024844,799
CAPITAL AND RESERVES
Called up share capital8201201
Profit and loss account892,823844,598
SHAREHOLDERS' FUNDS893,024844,799
For the year ending 31/07/2025 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 22/04/2026 and signed on their behalf by
.............................
David W Worricker
Director
Garden Furniture Global Ltd
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/07/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Commercial Vehiclesstraight line 25%
Fixtures and Fittingsreducing balance 25%
Equipmentreducing balance 25%
Motor Carsstraight line 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. The principal activity of the company is the wholesale and retail sale of garden furniture.
Garden Furniture Global Ltd
2. TANGIBLE FIXED ASSETS
Plant andCommercial
MachineryVehiclesEquipmentMotor CarsTotal
£££££
Cost
At 01/08/2024124,70946,79410,03319,484201,020
At 31/07/2025124,70946,79410,03319,484201,020
Depreciation
At 01/08/202456,10646,79410,03319,485132,418
For the year5,528---5,528
At 31/07/202561,63446,79410,03319,485137,946
Net Book Amounts
At 31/07/202563,075--(1)63,074
At 31/07/202468,603--(1)68,602
3. STOCK 20252024
££
Stock comprises:
Stock723,9551,725,008
723,9551,725,008
4. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors78,90861,813
UK corporation tax13,496-
Other debtors and prepayments594,061508,472
Directors current account93,403-
Directors current account11,838-
791,706570,285
Garden Furniture Global Ltd
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
VAT631,957439,157
PAYE control23,34940,065
Directors current account-3,201
Bank trade loan333,021602,277
Other Loans-63,500
Credit card8,1916,909
Trade creditors111,429206,392
Other creditors62,900-
Pension schemes1,0921,239
Accruals21,93737,716
1,193,8761,400,456
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Loans >1yr71,500137,500
Loans >1yr143,115189,201
Loans >1yr146,462164,202
Loans >1yr129,712186,762
490,789677,665
7. EMPLOYEES
20252024
No.No.
Average number of employees77
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
201 Ordinary shares of £1 each201201
201201