Growth Garden and Landscape Specialist Ltd

Registration number: 14309523

Growth Garden and Landscape Specialist Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 28 February 2026

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account	4
Statement of Comprehensive Income	5
Balance Sheet	6
Statement of Changes in Equity	7
Notes to the Unaudited Financial Statements	8 to 14
Detailed Profit and Loss Account	15 to 17

Growth Garden and Landscape Specialist Ltd

Company Information

Director

Ms Emma Louise Burns

Registered office

3 Crewe Road
Sandbach
Cheshire
CW11 4NE

Accountants

Knight Brown Chartered Certified Accountants
3 Crewe Road
Sandbach
Cheshire
CW11 4NE

Growth Garden and Landscape Specialist Ltd

Director's Report for the Year Ended 28 February 2026

The director presents her report and the financial statements for the year ended 28 February 2026.

Director of the company

The director who held office during the year was as follows:

Ms Emma Louise Burns

Principal activity

The principal activity of the company is Landscape service activities

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 24 April 2026

.........................................
Ms Emma Louise Burns
Director

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Growth Garden and Landscape Specialist Ltd
for the Year Ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Growth Garden and Landscape Specialist Ltd for the year ended 28 February 2026 as set out on pages 4 to 14 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://www.accaglobal.com/gb/en/discover/public-value/rulebook.html.

This report is made solely to the Board of Directors of Growth Garden and Landscape Specialist Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Growth Garden and Landscape Specialist Ltd and state those matters that we have agreed to state to the Board of Directors of Growth Garden and Landscape Specialist Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Growth Garden and Landscape Specialist Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Growth Garden and Landscape Specialist Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Growth Garden and Landscape Specialist Ltd. You consider that Growth Garden and Landscape Specialist Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Growth Garden and Landscape Specialist Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Knight Brown Chartered Certified Accountants
3 Crewe Road
Sandbach
Cheshire
CW11 4NE

24 April 2026

Growth Garden and Landscape Specialist Ltd

Profit and Loss Account for the Year Ended 28 February 2026

	Note	2026 £	2025 £
Turnover		75,459	75,200
Cost of sales		(13,751)	(8,649)
Gross profit		61,708	66,551
Administrative expenses		(38,773)	(34,392)
Operating profit		22,935	32,159
Other interest receivable and similar income		9	-
Interest payable and similar expenses		(1,079)	(90)
		(1,070)	(90)
Profit before tax	5	21,865	32,069
Tax on profit		(4,162)	(6,733)
Profit for the financial year		17,703	25,336

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Growth Garden and Landscape Specialist Ltd

Statement of Comprehensive Income for the Year Ended 28 February 2026

	2026 £	2025 £
Profit for the year	17,703	25,336
Total comprehensive income for the year	17,703	25,336

Growth Garden and Landscape Specialist Ltd

(Registration number: 14309523)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	6	24,552	27,028
Current assets
Debtors	7	4,583	8,728
Cash at bank and in hand		2,095	253
		6,678	8,981
Creditors: Amounts falling due within one year	8	(12,522)	(13,091)
Net current liabilities		(5,844)	(4,110)
Total assets less current liabilities		18,708	22,918
Creditors: Amounts falling due after more than one year	8	(10,044)	(13,487)
Provisions for liabilities		(4,665)	(5,135)
Net assets		3,999	4,296
Capital and reserves
Called up share capital	10	100	100
Retained earnings		3,899	4,196
Shareholders' funds		3,999	4,296

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 24 April 2026

.........................................
Ms Emma Louise Burns
Director

Growth Garden and Landscape Specialist Ltd

Statement of Changes in Equity for the Year Ended 28 February 2026

	Share capital £	Retained earnings £	Total £
At 1 March 2025	100	4,196	4,296
Profit for the year	-	17,703	17,703
Dividends	-	(18,000)	(18,000)
At 28 February 2026	100	3,899	3,999

	Share capital £	Retained earnings £	Total £
At 1 March 2024	100	872	972
Profit for the year	-	25,336	25,336
Dividends	-	(22,012)	(22,012)
At 28 February 2025	100	4,196	4,296

Growth Garden and Landscape Specialist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales .

The address of its registered office is:
3 Crewe Road
Sandbach
Cheshire
CW11 4NE
United Kingdom

The principal place of business is:
24 Conway Road
Knypersley
Stoke-on-Trent
Staffordshire
ST8 7AL
United Kingdom

These financial statements were authorised for issue by the director on 24 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Growth Garden and Landscape Specialist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing Balance
Plant & Machinery	15% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Growth Garden and Landscape Specialist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 2).

Growth Garden and Landscape Specialist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	4,633	1,598
Deferred taxation
Arising from origination and reversal of timing differences	(471)	5,135
Tax expense in the income statement	4,162	6,733

5	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	1,951	2,444

Growth Garden and Landscape Specialist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

6	Tangible assets

Motor vehicles
£

Other tangible assets
£

Total
£

Cost or valuation

At 1 March 2025

22,114

8,800

30,914

Additions

3,238

-

3,238

Disposals

(4,750)

(1,200)

(5,950)

At 28 February 2026

20,602

7,600

28,202

Depreciation

At 1 March 2025

2,319

1,567

3,886

Charge for the year

1,123

828

1,951

Eliminated on disposal

(1,918)

(269)

(2,187)

At 28 February 2026

1,524

2,126

3,650

Carrying amount

At 28 February 2026

19,078

5,474

24,552

At 28 February 2025

19,795

7,233

27,028

7

Debtors

2026
£

2025
£

Trade debtors

3,049

3,511

Other debtors

1,534

5,217

4,583

8,728

Growth Garden and Landscape Specialist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	3,444	3,444
Trade creditors		358	168
Taxation and social security		6,799	1,598
Accruals and deferred income		223	735
Other creditors		1,698	7,146
		12,522	13,091

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	10,044	13,487

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £

Hire purchase contracts	10,044	13,487

Current loans and borrowings

	2026 £	2025 £

Hire purchase contracts	3,444	3,444

Growth Garden and Landscape Specialist Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

10	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A of £1 each	100	100	50	50

11

Dividends

Interim dividends paid

	2026 £	2025 £
Interim dividend of £180.00 (2025 - £353.00) per each Ordinary A	18,000	17,650
Interim dividend of £Nil (2025 - £87.24) per each Ordinary B	-	4,362
	18,000	22,012

12	Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	10,000	13,933
Contributions paid to money purchase schemes	2,400	-
	12,400	13,933

Growth Garden and Landscape Specialist Ltd

Detailed Profit and Loss Account for the Year Ended 28 February 2026

	2026 £	2025 £
Turnover (analysed below)	75,459	75,200
Cost of sales (analysed below)	(13,751)	(8,649)
Gross profit	61,708	66,551
Gross profit (%)	81.78%	88.5%
Administrative expenses
Employment costs (analysed below)	(17,229)	(16,553)
Establishment costs (analysed below)	(5,026)	(4,417)
General administrative expenses (analysed below)	(12,458)	(10,976)
Finance charges (analysed below)	(16)	(2)
Depreciation costs (analysed below)	(1,951)	(2,444)
Other expenses (analysed below)	(2,093)	-
	(38,773)	(34,392)
Operating profit	22,935	32,159
Other interest receivable and similar income (analysed below)	9	-
Interest payable and similar charges (analysed below)	(1,079)	(90)
	(1,070)	(90)
Profit before tax	21,865	32,069

Growth Garden and Landscape Specialist Ltd

Detailed Profit and Loss Account for the Year Ended 28 February 2026

2026
£

2025
£


Turnover
Sale of goods, UK	75,459	75,200


Cost of sales
Direct costs	(5,897)	(8,649)
Subcontract cost	(7,854)	-
	(13,751)	(8,649)


Employment costs
Wages and salaries (excluding directors)	(2,703)	-
Directors remuneration	(10,000)	(13,933)
Directors NIC (Employers)	(600)	(487)
Directors pensions (Defined contribution)	(2,400)	-
Private health insurance	(1,093)	(1,545)
Directors life insurance	(383)	(268)
Staff training	(50)	(320)
	(17,229)	(16,553)


Establishment costs
Insurance	(822)	(700)
Use of home as office	(520)	(823)
Repairs and maintenance	(3,684)	(2,894)
	(5,026)	(4,417)


General administrative expenses
Telephone and fax	(209)	(569)
Computer software and maintenance costs	(1,172)	(704)
Printing, postage and stationery	(174)	(416)
Trade subscriptions	(907)	-
Charitable donations	-	(10)
Sundry expenses	(84)	-
Motor expenses	(6,801)	(5,244)
Travel and subsistence	(440)	(600)
Uniform	(72)	(181)
Advertising	(461)	(1,627)
Customer entertaining (disallowable for tax)	(44)	(291)
Accountancy fees	(1,795)	(735)
Legal and professional fees	(299)	(599)
	(12,458)	(10,976)


Finance charges
Bank charges	(16)	(2)

Growth Garden and Landscape Specialist Ltd

Detailed Profit and Loss Account for the Year Ended 28 February 2026

2026
£

2025
£


Depreciation costs
Depreciation of plant and machinery (owned)	(828)	(1,121)
Depreciation of motor vehicles (owned)	(1,123)	(1,323)
	(1,951)	(2,444)


Other expenses
(Profit)/loss on disposal of tangible fixed assets	(2,093)	-


Other interest receivable and similar income
Other interest receivable	9	-


Interest payable and similar expenses
Hire purchase interest	(1,079)	(90)

	Motor vehicles £	Other tangible assets £	Total £
Cost or valuation
At 1 March 2025	22,114	8,800	30,914
Additions	3,238	-	3,238
Disposals	(4,750)	(1,200)	(5,950)
At 28 February 2026	20,602	7,600	28,202
Depreciation
At 1 March 2025	2,319	1,567	3,886
Charge for the year	1,123	828	1,951
Eliminated on disposal	(1,918)	(269)	(2,187)
At 28 February 2026	1,524	2,126	3,650
Carrying amount
At 28 February 2026	19,078	5,474	24,552
At 28 February 2025	19,795	7,233	27,028