REGISTERED NUMBER: 05572879 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Bell Plantation (Garden Centre) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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

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

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

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.