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Company Registration No. 03475387 (England and Wales)
The Greenery Garden Centre Ltd. Unaudited accounts for the year ended 31 December 2025
The Greenery Garden Centre Ltd. Unaudited accounts Contents
Page
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The Greenery Garden Centre Ltd. Company Information for the year ended 31 December 2025
Director
Andrew Hardwick
Company Number
03475387 (England and Wales)
Registered Office
Stump Cross Wetherby Road Boroughbridge North Yorkshire YO51 9HS
Accountants
JB Norfolk & Co 1A Sykes Grove Harrogate North Yorkshire HG1 2DB
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The Greenery Garden Centre Ltd. Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,651 
42,171 
Current assets
Inventories
78,112 
77,006 
Debtors
18,816 
4,923 
Cash at bank and in hand
2,099 
5,762 
99,027 
87,691 
Creditors: amounts falling due within one year
(75,878)
(52,415)
Net current assets
23,149 
35,276 
Net assets
39,800 
77,447 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
38,800 
76,447 
Shareholders' funds
39,800 
77,447 
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 May 2026 and were signed on its behalf by
Andrew Hardwick Director Company Registration No. 03475387
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The Greenery Garden Centre Ltd. Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
The Greenery Garden Centre Ltd. is a private company, limited by shares, registered in England and Wales, registration number 03475387. The registered office is Stump Cross, Wetherby Road, Boroughbridge, North Yorkshire, YO51 9HS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Over 5 years
Fixtures & fittings
Over 5 years
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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The Greenery Garden Centre Ltd. Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
49,564 
54,143 
103,707 
Additions
3,058 
11,000 
14,058 
Disposals
- 
(38,040)
(38,040)
At 31 December 2025
52,622 
27,103 
79,725 
Depreciation
At 1 January 2025
44,268 
17,268 
61,536 
Charge for the year
3,725 
5,421 
9,146 
On disposals
- 
(7,608)
(7,608)
At 31 December 2025
47,993 
15,081 
63,074 
Net book value
At 31 December 2025
4,629 
12,022 
16,651 
At 31 December 2024
5,296 
36,875 
42,171 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
5,326 
4,923 
Other debtors
13,490 
- 
18,816 
4,923 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,010 
3,963 
Trade creditors
61,410 
35,163 
Taxes and social security
10,476 
10,235 
Other creditors
617 
321 
Loans from directors
- 
1,368 
Accruals
1,365 
1,365 
75,878 
52,415 
7
Average number of employees
During the year the average number of employees was 3 (2024: 4).
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