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REGISTERED NUMBER: 05572879 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Bell Plantation (Garden Centre) Limited

| Bell Plantation (Garden Centre) Limited (Registered number: 05572879) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Bell Plantation (Garden Centre) Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | A R Warren

| S L Warren

| L D Warren

| F R Warren

| S L Gee

| J H Warren

| SECRETARY: | S L Warren

| REGISTERED OFFICE: | Bell Plantation (Garden Centre) Ltd

| Watling Street

| Towcester

| NN12 6GX

| REGISTERED NUMBER: | 05572879 (England and Wales)

| AUDITORS: | Affinia

| Henge Barn

| Pury Hill Business Park

| Alderton Road

| Towcester

| Northamptonshire

| NN12 7LS

| Bell Plantation (Garden Centre) Limited (Registered number: 05572879) |

Balance Sheet

30 September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 832,256 |  | 753,406 |  |

CURRENT ASSETS

Stocks | 1,100,041 |  | 967,106 |  |

Debtors | 5 | 139,704 |  | 115,732 |  |

Cash at bank and in hand | 627,560 |  | 541,410 |  |

1,867,305 |  | 1,624,248 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,066,609 | ) | (884,691 | ) |

NET CURRENT ASSETS | 800,696 |  | 739,557 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,632,952 |  | 1,492,963 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (80,662 | ) | (209,994 | ) |

PROVISIONS FOR LIABILITIES | (94,466 | ) | (73,996 | ) |

NET ASSETS | 1,457,824 |  | 1,208,973 |  |

CAPITAL AND RESERVES

Called up share capital | 101 |  | 101 |  |

Retained earnings | 1,457,723 |  | 1,208,872 |  |

1,457,824 |  | 1,208,973 |  |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

F R Warren - Director

| Bell Plantation (Garden Centre) Limited (Registered number: 05572879) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Bell Plantation (Garden Centre) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 10% on cost and 4% on cost

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | Straight line over 7 years

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after makings due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

| Bell Plantation (Garden Centre) Limited (Registered number: 05572879) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 93 (2024 - 77 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 October 2024 | 428,962 |  | 228,406 |  | 631,885 |  |

| Additions | 13,500 |  | 18,418 |  | 193,771 |  |

| At 30 September 2025 | 442,462 |  | 246,824 |  | 825,656 |  |

| DEPRECIATION

| At 1 October 2024 | 91,116 |  | 203,555 |  | 329,280 |  |

| Charge for year | 16,867 |  | 21,260 |  | 81,776 |  |

| At 30 September 2025 | 107,983 |  | 224,815 |  | 411,056 |  |

| NET BOOK VALUE

| At 30 September 2025 | 334,479 |  | 22,009 |  | 414,600 |  |

| At 30 September 2024 | 337,846 |  | 24,851 |  | 302,605 |  |

| Bell Plantation (Garden Centre) Limited (Registered number: 05572879) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 65,492 |  | 204,629 |  | 1,559,374 |  |

| Additions | - |  | 3,612 |  | 229,301 |  |

| At 30 September 2025 | 65,492 |  | 208,241 |  | 1,788,675 |  |

| DEPRECIATION

| At 1 October 2024 | 57,254 |  | 124,763 |  | 805,968 |  |

| Charge for year | 6,129 |  | 24,419 |  | 150,451 |  |

| At 30 September 2025 | 63,383 |  | 149,182 |  | 956,419 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,109 |  | 59,059 |  | 832,256 |  |

| At 30 September 2024 | 8,238 |  | 79,866 |  | 753,406 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts owed by group undertakings | - |  | 32,469 |  |

| Other debtors | 139,704 |  | 83,263 |  |

139,704 |  | 115,732 |  |

| Other debtors includes prepayments and accrued income of £121,812 (2024 - £60,259).

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | 87,612 |  | 139,750 |  |

| Hire purchase contracts | - |  | 4,187 |  |

| Trade creditors | 487,160 |  | 413,264 |  |

| Amounts owed to group undertakings | 87,516 |  | - |  |

| Taxation and social security | 300,375 |  | 277,206 |  |

| Other creditors | 103,946 |  | 50,284 |  |

1,066,609 |  | 884,691 |  |

| Other creditors includes accruals and deferred income of £63,426 (2024 - £50,284).

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 80,662 |  | 209,994 |  |

| Bell Plantation (Garden Centre) Limited (Registered number: 05572879) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 168,274 |  | 349,744 |  |

| Hire purchase contract | - |  | 4,187 |  |

168,274 |  | 353,931 |  |

| The bank loan is secured against the improvement to property and fixtures and fittings included in fixed assets.

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The auditor's report on the accounts of Bell Plantation (Garden Centre) Limited for the year ended 30 September 2025 was unqualified.

| The Auditor's report was signed by Mr Keith Witchell (Senior Statutory Auditor) for and on behalf of Affinia, Statutory Auditor.

| Affinia

| Henge Barn

| Pury Hill Business Park

| Alderton Road

| Towcester

| Northamptonshire

| NN12 7LS

10. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company is Bell Plantation Holdings Limited, a company registered in England and Wales. The largest and smallest group in which the accounts are consolidated is Bell Plantation Holdings Limited. Copies of these financial statements are available from Companies House, Cardiff, CF4 3UZ.