Carr Bank Garden Centre Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07945824

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		94,908		105,726

			94,908		105,726
CURRENT ASSETS
Stocks	5	144,000		115,493
Debtors	6	28,005		17,399
Cash at bank and in hand		13,111		28,878

		185,116		161,770
Creditors: Amounts Falling Due Within One Year	7	(124,995 )		(104,693 )

NET CURRENT ASSETS (LIABILITIES)			60,121		57,077

TOTAL ASSETS LESS CURRENT LIABILITIES			155,029		162,803

Creditors: Amounts Falling Due After More Than One Year	8		(54,853 )		(65,235 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(18,032 )		(20,088 )

NET ASSETS			82,144		77,480

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			82,134		77,470

SHAREHOLDERS' FUNDS			82,144		77,480

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Carr Bank Garden Centre Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Richard Dunn

Director

08/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Carr Bank Garden Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07945824 . The registered office is Carr Bank Garden Centre, Carr Bank Road, Milnthorpe, LA7 7JY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	3% Straight Line
Leasehold	3% Straight Line
Plant & Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	20% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Carr Bank Garden Centre Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.6. Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

The Company's liability for current tax is calculated using tax rates that have been enacted or substantively 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 profit. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 5)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 March 2025	50,702	61,039	78,873	60,987	251,601
Additions	-	3,746	-	1,616	5,362

As at 28 February 2026	50,702	64,785	78,873	62,603	256,963

Depreciation
As at 1 March 2025	5,070	43,025	50,953	46,827	145,875
Provided during the period	1,690	4,352	6,980	3,158	16,180

As at 28 February 2026	6,760	47,377	57,933	49,985	162,055

Net Book Value
As at 28 February 2026	43,942	17,408	20,940	12,618	94,908

As at 1 March 2025	45,632	18,014	27,920	14,160	105,726

5. Stocks

	2026	2025
	£	£
Stock	144,000	115,493

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Carr Bank Garden Centre Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	18,432	8,225
Other debtors	9,573	9,174

	28,005	17,399

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	11,719	10,464
Trade creditors	23,978	31,911
Bank loans and overdrafts	31,356	20,074
Other creditors	35,912	29,077
Taxation and social security	22,030	13,167

	124,995	104,693

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	23,442	35,715
Bank loans	31,411	29,520

	54,853	65,235

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	11,719	10,464
Later than one year and not later than five years	23,442	35,715

	35,161	46,179

	35,161	46,179

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

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