Garden On A Roll Limited

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

Registered number: 06366510

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		18,612		20,806

			18,612		20,806
CURRENT ASSETS
Stocks	6	89,870		130,869
Debtors	7	36,768		62,565
Cash at bank and in hand		41,122		110,596

		167,760		304,030
Creditors: Amounts Falling Due Within One Year	8	(255,316 )		(273,092 )

NET CURRENT ASSETS (LIABILITIES)			(87,556 )		30,938

TOTAL ASSETS LESS CURRENT LIABILITIES			(68,944 )		51,744

NET (LIABILITIES)/ASSETS			(68,944 )		51,744

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Share premium account			49,850		49,850
Profit and Loss Account			(119,794 )		894

SHAREHOLDERS' FUNDS			(68,944)		51,744

Page 1

Page 2

Garden On A Roll Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 directors acknowledge their 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 Antony Henn

Director

1st June 2026

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

1. General Information

Garden On A Roll Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06366510 . The registered office is Kingfisher Nurseries White Stubbs Lane, Bayford, Hertford, SG13 8QA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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 taxes. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	25% Reducing balance.
Motor Vehicles	25% Reducing balance.
Computer Equipment	25% Reducing balance.

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2025: 19)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	6,518

As at 31 March 2026	6,518

Amortisation
As at 1 April 2025	6,518

As at 31 March 2026	6,518

...CONTINUED

Page 3

Page 4

Garden On A Roll Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	31,386	16,500	14,273	62,159
Additions	-	-	4,011	4,011

As at 31 March 2026	31,386	16,500	18,284	66,170

Depreciation
As at 1 April 2025	17,964	13,873	9,516	41,353
Provided during the period	3,356	657	2,192	6,205

As at 31 March 2026	21,320	14,530	11,708	47,558

Net Book Value
As at 31 March 2026	10,066	1,970	6,576	18,612

As at 1 April 2025	13,422	2,627	4,757	20,806

6. Stocks

	2026	2025
	£	£
Stock	89,870	130,869

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	173	4,420
Other debtors	36,595	58,145

	36,768	62,565

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	53,921	112,087
Other loans	45,590	12,798
Other taxes and social security	7,192	-
VAT	22,489	26,440
Nest pension	982	586

...CONTINUED

Page 4

Page 5

Garden On A Roll Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

GOL loan	99,717	96,801
Accruals and deferred income	5,000	3,160
Directors' loan accounts	20,425	21,220

	255,316	273,092

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

Page 5